Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC278487 2023-10-01 2024-09-30 SC278487 2022-10-01 2023-09-30 SC278487 2024-09-30 SC278487 2023-09-30 SC278487 c:CompanySecretary1 2023-10-01 2024-09-30 SC278487 c:Director1 2023-10-01 2024-09-30 SC278487 c:Director2 2023-10-01 2024-09-30 SC278487 c:RegisteredOffice 2023-10-01 2024-09-30 SC278487 d:Buildings 2024-09-30 SC278487 d:Buildings 2023-09-30 SC278487 d:CurrentFinancialInstruments 2024-09-30 SC278487 d:CurrentFinancialInstruments 2023-09-30 SC278487 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC278487 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC278487 d:ShareCapital 2024-09-30 SC278487 d:ShareCapital 2023-09-30 SC278487 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC278487 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC278487 c:OrdinaryShareClass1 2023-10-01 2024-09-30 SC278487 c:OrdinaryShareClass1 2024-09-30 SC278487 c:OrdinaryShareClass1 2023-09-30 SC278487 c:FRS102 2023-10-01 2024-09-30 SC278487 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC278487 c:FullAccounts 2023-10-01 2024-09-30 SC278487 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC278487 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC278487










AUTOLETTER LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
AUTOLETTER LIMITED
 

COMPANY INFORMATION


Directors
Frank Yorke 
Grant Yorke 




Company secretary
Frank Yorke



Registered number
SC278487



Registered office
Westby
64 West High Street

Forfar

Angus

DD8 1BJ




Accountants
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
AUTOLETTER LIMITED
REGISTERED NUMBER: SC278487

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

FIXED ASSETS
  

Tangible assets
 4 
150,000
150,000

  
150,000
150,000

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
55,368
45,483

Cash at bank and in hand
  
1,536
1,536

  
56,904
47,019

Creditors: amounts falling due within one year
 6 
(56,495)
(55,115)

NET CURRENT ASSETS/(LIABILITIES)
  
 
 
409
 
 
(8,096)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
150,409
141,904

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(8,238)
(8,238)

  
 
 
(8,238)
 
 
(8,238)

NET ASSETS
  
142,171
133,666


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Profit and loss account
  
142,071
133,566

  
142,171
133,666


Page 1

 
AUTOLETTER LIMITED
REGISTERED NUMBER: SC278487

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 profit and loss account 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 11 June 2025.




Grant Yorke
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
AUTOLETTER LIMITED
 

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

1.


GENERAL INFORMATION

Autoletter Limited is a private company, limited by shares, incorporated in Scotland with registration number SC278487. The registered office is Westby, 64 West High Street, Forfar, Angus, DD8 1BJ. The company's place of business is 30 - 36 Strathmartine Road, Dundee, DD3 7RJ.                         The Company's functional and presentational currency is GBP.

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

INVESTMENT PROPERTY

Investment property is carried at fair value determined annually by the directors. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

 
2.4

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
AUTOLETTER LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.6

PROVISIONS FOR LIABILITIES

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


TANGIBLE FIXED ASSETS





Investment property

£



Cost or valuation


At 1 October 2023
150,000



At 30 September 2024

150,000






Net book value



At 30 September 2024
150,000



At 30 September 2023
150,000

Page 4

 
AUTOLETTER LIMITED
 

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

5.


DEBTORS

2024
2023
£
£


Trade debtors
53,868
45,483

Other debtors
1,500
-

55,368
45,483



6.


CREDITORS: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
1,995
2,115

Other creditors
54,500
53,000

56,495
55,115



7.


SHARE CAPITAL

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary £1 shares of £1.00 each
100
100



Page 5