Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC419824 2024-04-01 2025-03-31 SC419824 2023-04-01 2024-03-31 SC419824 2025-03-31 SC419824 2024-03-31 SC419824 c:Director1 2024-04-01 2025-03-31 SC419824 c:Director2 2024-04-01 2025-03-31 SC419824 c:RegisteredOffice 2024-04-01 2025-03-31 SC419824 d:OfficeEquipment 2024-04-01 2025-03-31 SC419824 d:OfficeEquipment 2025-03-31 SC419824 d:OfficeEquipment 2024-03-31 SC419824 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC419824 d:CurrentFinancialInstruments 2025-03-31 SC419824 d:CurrentFinancialInstruments 2024-03-31 SC419824 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC419824 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC419824 d:ShareCapital 2025-03-31 SC419824 d:ShareCapital 2024-03-31 SC419824 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC419824 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC419824 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC419824 c:OrdinaryShareClass1 2025-03-31 SC419824 c:OrdinaryShareClass1 2024-03-31 SC419824 c:FRS102 2024-04-01 2025-03-31 SC419824 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC419824 c:FullAccounts 2024-04-01 2025-03-31 SC419824 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC419824 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC419824










LSR TAYSIDE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
LSR TAYSIDE LIMITED
 

COMPANY INFORMATION


Directors
P Carmichael 
J Carmichael 




Registered number
SC419824



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
LSR TAYSIDE LIMITED
REGISTERED NUMBER: SC419824

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

Fixed assets
  

Tangible assets
 3 
1,921
1,171

  
1,921
1,171

Current assets
  

Debtors: amounts falling due within one year
 4 
398
113

Cash at bank and in hand
  
6,832
8,371

  
7,230
8,484

Creditors: amounts falling due within one year
 5 
(5,894)
(5,218)

Net current assets
  
 
 
1,336
 
 
3,266

Total assets less current liabilities
  
3,257
4,437

  

Net assets
  
3,257
4,437


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
3,157
4,337

  
3,257
4,437


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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 June 2025.




P Carmichael
J Carmichael
Director
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
LSR TAYSIDE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

LSR Tayside Limited is a private company, limited by shares, domiciled in Scotland with registration number SC417824. 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 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

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

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 2

 
LSR TAYSIDE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

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, using the straight-line method.

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

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.


3.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2024
1,464


Additions
1,304



At 31 March 2025

2,768



Depreciation


At 1 April 2024
293


Charge for the year on owned assets
554



At 31 March 2025

847



Net book value



At 31 March 2025
1,921



At 31 March 2024
1,171

Page 3

 
LSR TAYSIDE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Debtors

2025
2024
£
£


Other debtors
53
113

Prepayments and accrued income
345
-

398
113



5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other taxation and social security
5,294
4,218

Accruals and deferred income
600
1,000

5,894
5,218



6.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1.00 each
100
100



Page 4