Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30No description of principal activity2023-10-01false77truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC366483 2023-10-01 2024-09-30 SC366483 2022-10-01 2023-09-30 SC366483 2024-09-30 SC366483 2023-09-30 SC366483 c:Director1 2023-10-01 2024-09-30 SC366483 c:RegisteredOffice 2023-10-01 2024-09-30 SC366483 d:OfficeEquipment 2023-10-01 2024-09-30 SC366483 d:OfficeEquipment 2024-09-30 SC366483 d:OfficeEquipment 2023-09-30 SC366483 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC366483 d:Goodwill 2024-09-30 SC366483 d:Goodwill 2023-09-30 SC366483 d:CurrentFinancialInstruments 2024-09-30 SC366483 d:CurrentFinancialInstruments 2023-09-30 SC366483 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC366483 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC366483 d:ShareCapital 2024-09-30 SC366483 d:ShareCapital 2023-09-30 SC366483 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC366483 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC366483 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-09-30 SC366483 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-09-30 SC366483 c:OrdinaryShareClass1 2023-10-01 2024-09-30 SC366483 c:OrdinaryShareClass1 2024-09-30 SC366483 c:FRS102 2023-10-01 2024-09-30 SC366483 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC366483 c:FullAccounts 2023-10-01 2024-09-30 SC366483 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC366483 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC366483










AMCA CREATIVE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
AMCA CREATIVE LIMITED
 

COMPANY INFORMATION


Director
Mr A McAllister 




Registered number
SC366483



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
AMCA CREATIVE LIMITED
REGISTERED NUMBER: SC366483

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
1,796
2,878

  
1,796
2,878

Current assets
  

Debtors: amounts falling due within one year
 6 
393,220
276,955

Cash at bank and in hand
  
433
368

  
393,653
277,323

Creditors: amounts falling due within one year
 7 
(239,764)
(159,262)

Net current assets
  
 
 
153,889
 
 
118,061

Total assets less current liabilities
  
155,685
120,939

  

Net assets
  
155,685
120,939


Capital and reserves
  

Called up share capital 
 9 
10
10

Profit and loss account
  
155,675
120,929

  
155,685
120,939

Page 1

 
AMCA CREATIVE LIMITED
REGISTERED NUMBER: SC366483

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS 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 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 A McAllister
Director

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
AMCA CREATIVE LIMITED
 

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

1.


General information

AMCA Creative Limited is a private company, limited by shares, domiciled in Scotland with registration number SC366483. The registered office is 14 City Quay, Dundee, DD1 3JA and the principal place of business is AMCA Architects, Castlecroft Business Centre, Tom Johnston Road, Dundee, DD4 8XD.

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

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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

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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
AMCA CREATIVE LIMITED
 

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

2.Accounting policies (continued)

 
2.4

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 reporting date in the countries where the Company operates and generates income.


 
2.5

Intangible assets

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

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, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
20% 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.

  
2.7

Amounts recoverable on contracts

Profit on contracts is taken as the work is carried out if the final outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of the work carried out at the year end, by recording turnover and related costs as contract activity progresses. Turnover is calculated as that proportion of total contract value which costs incurred to date bear to total expected costs for that contract. Revenues derived from variations on contracts are recognised only when they have been accepted by the customer. Full provision is made for losses on all contracts in the year in which they are first foreseen.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
AMCA CREATIVE LIMITED
 

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

3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2023 - 7).


4.


Intangible assets




Goodwill

£



Cost


At 1 October 2023
70,000



At 30 September 2024

70,000



Amortisation


At 1 October 2023
70,000



At 30 September 2024

70,000



Net book value



At 30 September 2024
-



At 30 September 2023
-



Page 5

 
AMCA CREATIVE LIMITED
 

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

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 October 2023
14,539



At 30 September 2024

14,539



Depreciation


At 1 October 2023
11,661


Charge for the year on owned assets
1,082



At 30 September 2024

12,743



Net book value



At 30 September 2024
1,796



At 30 September 2023
2,878

Page 6

 
AMCA CREATIVE LIMITED
 

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

6.


Debtors

2024
2023
£
£


Trade debtors
54,508
7,248

Prepayments and accrued income
13,712
8,342

Amounts recoverable on long term contracts
325,000
261,365

393,220
276,955



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
41,712
40,966

Trade creditors
15,159
10,382

Other taxation and social security
126,948
61,164

Other creditors
52,645
42,468

Accruals and deferred income
3,300
4,282

239,764
159,262



8.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
433
368




Financial assets measured at fair value through profit or loss comprise...


9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10 Ordinary shares of £1.00 each
10
10



Page 7