Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false112024-01-01No description of principal activityfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC275035 2024-01-01 2024-12-31 SC275035 2023-01-01 2023-12-31 SC275035 2024-12-31 SC275035 2023-12-31 SC275035 c:Director1 2024-01-01 2024-12-31 SC275035 c:RegisteredOffice 2024-01-01 2024-12-31 SC275035 d:OfficeEquipment 2024-01-01 2024-12-31 SC275035 d:OfficeEquipment 2024-12-31 SC275035 d:OfficeEquipment 2023-12-31 SC275035 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 SC275035 d:CurrentFinancialInstruments 2024-12-31 SC275035 d:CurrentFinancialInstruments 2023-12-31 SC275035 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC275035 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC275035 d:ShareCapital 2024-12-31 SC275035 d:ShareCapital 2023-12-31 SC275035 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC275035 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC275035 c:OrdinaryShareClass1 2024-01-01 2024-12-31 SC275035 c:OrdinaryShareClass1 2024-12-31 SC275035 c:OrdinaryShareClass1 2023-12-31 SC275035 c:FRS102 2024-01-01 2024-12-31 SC275035 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC275035 c:FullAccounts 2024-01-01 2024-12-31 SC275035 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC275035 2 2024-01-01 2024-12-31 SC275035 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC275035










X10 CONSULTING LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

 
X10 CONSULTING LIMITED
 

COMPANY INFORMATION


Director
Mr R Skea 




Registered number
SC275035



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
X10 CONSULTING LIMITED
REGISTERED NUMBER: SC275035

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
1,472
1,840

  
1,472
1,840

Current assets
  

Debtors: amounts falling due within one year
 5 
-
3,251

Cash at bank and in hand
  
105
110

  
105
3,361

Creditors: amounts falling due within one year
 6 
(29,182)
(26,448)

Net current liabilities
  
 
 
(29,077)
 
 
(23,087)

Total assets less current liabilities
  
(27,605)
(21,247)

  

Net liabilities
  
(27,605)
(21,247)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(27,705)
(21,347)

  
(27,605)
(21,247)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 June 2025.




Mr R Skea
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
X10 CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

X10 Consulting Limited is a private company, limited by shares, domiciled in Scotland with registration number SC275035. The registered office is 14 City Quay, Dundee, DD1 3JA. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 2

 
X10 CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.


3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
1
1

Page 3

 
X10 CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2024
9,525



At 31 December 2024

9,525



Depreciation


At 1 January 2024
7,685


Charge for the year on owned assets
368



At 31 December 2024

8,053



Net book value



At 31 December 2024
1,472



At 31 December 2023
1,840


5.


Debtors

2024
2023
£
£


Other debtors
-
3,251

-
3,251



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
28,462
25,608

Accruals and deferred income
720
840

29,182
26,448


Page 4

 
X10 CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 5