Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01falseNo description of principal activity4344truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01048517 2023-10-01 2024-09-30 01048517 2022-10-01 2023-09-30 01048517 2024-09-30 01048517 2023-09-30 01048517 c:Director1 2023-10-01 2024-09-30 01048517 d:PlantMachinery 2023-10-01 2024-09-30 01048517 d:PlantMachinery 2024-09-30 01048517 d:PlantMachinery 2023-09-30 01048517 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01048517 d:MotorVehicles 2023-10-01 2024-09-30 01048517 d:MotorVehicles 2024-09-30 01048517 d:MotorVehicles 2023-09-30 01048517 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01048517 d:FurnitureFittings 2023-10-01 2024-09-30 01048517 d:FurnitureFittings 2024-09-30 01048517 d:FurnitureFittings 2023-09-30 01048517 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01048517 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01048517 d:CurrentFinancialInstruments 2024-09-30 01048517 d:CurrentFinancialInstruments 2023-09-30 01048517 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 01048517 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 01048517 d:ShareCapital 2024-09-30 01048517 d:ShareCapital 2023-09-30 01048517 d:RetainedEarningsAccumulatedLosses 2024-09-30 01048517 d:RetainedEarningsAccumulatedLosses 2023-09-30 01048517 c:OrdinaryShareClass1 2023-10-01 2024-09-30 01048517 c:OrdinaryShareClass1 2024-09-30 01048517 c:OrdinaryShareClass1 2023-09-30 01048517 c:FRS102 2023-10-01 2024-09-30 01048517 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 01048517 c:FullAccounts 2023-10-01 2024-09-30 01048517 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 01048517 2 2023-10-01 2024-09-30 01048517 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 01048517 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 01048517 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 01048517









SCLA LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
SCLA LIMITED
REGISTERED NUMBER: 01048517

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
246,539
195,733

Current assets
  

Stocks
 5 
234,838
161,910

Debtors: amounts falling due within one year
 6 
280,222
547,590

Cash at bank and in hand
  
500,286
380,759

  
1,015,346
1,090,259

Creditors: amounts falling due within one year
 7 
(317,673)
(398,185)

Net current assets
  
 
 
697,673
 
 
692,074

Total assets less current liabilities
  
944,212
887,807

Provisions for liabilities
  

Deferred tax
 8 
(56,115)
(42,202)

Net assets
  
888,097
845,605


Capital and reserves
  

Called up share capital 
 9 
10,000
10,000

Profit and loss account
  
878,097
835,605

  
888,097
845,605


The directors consider 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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.

Page 1

 
SCLA LIMITED
REGISTERED NUMBER: 01048517
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr K K Wong
Director

Date: 20 June 2025

The notes on pages 3 to 8 form part of these financial statements.
Page 2

 
SCLA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

SCLA Limited ("the company") is a private company limited by shares, incorporated in England and Wales. Its registration number is 01048517. Its registered office is SCLA House, 21-25 River Road, Barking, Essex, IG11 0DA.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts have been prepared on a going concern basis.

 
2.3

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the company has transferred the significant risks and rewards of ownership to the buyer;
the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
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.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Page 3

 
SCLA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following annual bases:

Plant and machinery
-
10%
straight line
Motor vehicles
-
20%
straight line
Fixtures and fittings
-
25%
straight line

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

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

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.

 
2.9

Creditors

Short-term creditors are measured at the transaction price.

 
2.10

Interest income

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

Page 4

 
SCLA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.11

Research and development

Research and development expenditure is written off in the year in which it is incurred.

 
2.12

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.13

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.



3.


Employees

The average monthly number of employees, including directors, during the year was 43 (2023 - 44).

Page 5

 
SCLA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost


At 1 October 2023
554,977
68,570
21,309
644,856


Additions
-
70,196
872
71,068



At 30 September 2024

554,977
138,766
22,181
715,924



Depreciation


At 1 October 2023
373,907
61,714
13,502
449,123


Charge for the year on owned assets
7,852
10,529
1,881
20,262



At 30 September 2024

381,759
72,243
15,383
469,385



Net book value



At 30 September 2024
173,218
66,523
6,798
246,539



At 30 September 2023
181,070
6,856
7,807
195,733

Page 6

 
SCLA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Stocks

2024
2023
£
£

Raw materials and consumables
89,063
89,459

Finished goods and goods for resale
145,775
72,451

234,838
161,910



6.


Debtors

2024
2023
£
£


Trade debtors
262,312
489,780

Amounts owed by group undertakings
6,505
2,013

Other debtors
8,742
44,865

Prepayments and accrued income
2,663
10,932

280,222
547,590



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
108,110
154,590

Amounts owed to group undertakings
-
60,116

Corporation tax
50,559
145,157

Other taxation and social security
144,045
25,622

Other creditors
1,848
1,848

Accruals and deferred income
13,111
10,852

317,673
398,185


Page 7

 
SCLA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8.


Deferred taxation




2024


£






At beginning of year
(42,202)


Charged to profit or loss
(13,913)



At end of year
(56,115)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(56,115)
(42,202)


9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10,000 (2023 - 10,000) Ordinary shares of £1 each
10,000
10,000



10.


Pension commitments

During the year, the company made payments to defined contribution pension schemes totalling £62,896 (2023 - £57,429). No amounts were owed or owing to these schemes at either year end.


11.


Related party transactions

At the balance sheet date, the company was owed £2,013 (2023 - £2,013) by parent undertakings.

 
Page 8