Caseware UK (AP4) 2024.0.164 2024.0.164 2023-10-01false11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10361852 2023-10-01 2024-09-30 10361852 2024-09-30 10361852 2022-10-01 2023-09-30 10361852 2023-09-30 10361852 c:Director1 2023-10-01 2024-09-30 10361852 d:PlantMachinery 2024-09-30 10361852 d:PlantMachinery 2023-09-30 10361852 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10361852 d:ComputerEquipment 2024-09-30 10361852 d:ComputerEquipment 2023-09-30 10361852 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10361852 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10361852 d:CurrentFinancialInstruments 2024-09-30 10361852 d:CurrentFinancialInstruments 2023-09-30 10361852 d:Non-currentFinancialInstruments 2024-09-30 10361852 d:Non-currentFinancialInstruments 2023-09-30 10361852 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 10361852 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10361852 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 10361852 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 10361852 d:ShareCapital 2024-09-30 10361852 d:ShareCapital 2023-09-30 10361852 d:RetainedEarningsAccumulatedLosses 2024-09-30 10361852 d:RetainedEarningsAccumulatedLosses 2023-09-30 10361852 c:FRS102 2023-10-01 2024-09-30 10361852 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10361852 c:FullAccounts 2023-10-01 2024-09-30 10361852 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10361852 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered number: 10361852













Alisdair Miller Limited

Financial statements
Information for filing with the registrar

30 September 2024




 
Alisdair Miller Limited


Balance sheet
At 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,008
4,031

Current assets
  

Cash at bank and in hand
  
-
32

Debtors
 5 
180
-

Creditors: amounts falling due within one year
 6 
(7,994)
(5,198)

Net current liabilities
  
 
 
(7,814)
 
 
(5,166)

Total assets less current liabilities
  
(4,806)
(1,135)

Creditors: amounts falling due after more than one year
 7 
-
(1,709)

Net liabilities
  
(4,806)
(2,844)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(4,807)
(2,845)

Shareholder's deficit
  
(4,806)
(2,844)


1

 
Alisdair Miller Limited

    
Balance sheet (continued)
At 30 September 2024

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 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 comprehensive income 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.




A Miller
Director

Company registered number: 10361852
The notes on pages 3 to 5 form part of these financial statements. 

2

 
Alisdair Miller Limited
 
 

Notes to the financial statements
Year ended 30 September 2024

1.


General information

Alisdair Miller Ltd ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England & Wales. The address of the registered office is 21 Regent Road, Newcastle upon Tyne, NE3 1ED.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006. 

 
2.2

Going concern

At the balance sheet date the company had excess liabilities over assets. The director, having made due and careful enquiry, is of the opinion that the company, with the support of its shareholders, has adequate working capital to execute its operations over the next 12 months. The director, therefore, has made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the director has continued to adopt the going concern basis of accounting in preparing the annual financial accounts.

 
2.3

Foreign currency translation

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

 
2.4

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 and rebates.

 
2.5

Taxation

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.


 
2.6

Financial instruments

Basic financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3

 
Alisdair Miller Limited
 
 

Notes to the financial statements
Year ended 30 September 2024

3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023: 1). 


4.


Tangible fixed assets





Plant and machinery
Computer equipment
Total

£
£
£



Cost


At 1 October 2023
32,450
2,299
34,749



At 30 September 2024

32,450
2,299
34,749



Depreciation


At 1 October 2023
28,481
2,237
30,718


Charge for the year
992
31
1,023



At 30 September 2024

29,473
2,268
31,741



Net book value



At 30 September 2024
2,977
31
3,008



At 30 September 2023
3,969
62
4,031


5.


Debtors

2024
2023
£
£


Other debtors
180
-

180
-


4

 
Alisdair Miller Limited
 
 

Notes to the financial statements
Year ended 30 September 2024

6.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank loans
1,709
2,080

Corporation tax
-
41

Other creditors
6,285
3,077

7,994
5,198


Included in creditors due within one year is an amount of £1,709 (2023: £2,080) relating to a bank loan which is unsecured.


7.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
-
1,709

-
1,709


Included in credtors due after one year is an amount of £nil (2023: £1,709) relating to a bank loan which is unsecured.

 
5