Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30false2023-10-01No description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09835314 2023-10-01 2024-09-30 09835314 2022-10-01 2023-09-30 09835314 2024-09-30 09835314 2023-09-30 09835314 c:Director1 2023-10-01 2024-09-30 09835314 d:CurrentFinancialInstruments 2024-09-30 09835314 d:CurrentFinancialInstruments 2023-09-30 09835314 d:Non-currentFinancialInstruments 2024-09-30 09835314 d:Non-currentFinancialInstruments 2023-09-30 09835314 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09835314 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 09835314 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 09835314 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 09835314 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 09835314 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 09835314 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 09835314 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 09835314 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-09-30 09835314 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-09-30 09835314 d:ShareCapital 2024-09-30 09835314 d:ShareCapital 2023-09-30 09835314 d:RetainedEarningsAccumulatedLosses 2024-09-30 09835314 d:RetainedEarningsAccumulatedLosses 2023-09-30 09835314 c:OrdinaryShareClass1 2023-10-01 2024-09-30 09835314 c:OrdinaryShareClass1 2024-09-30 09835314 c:OrdinaryShareClass1 2023-09-30 09835314 c:FRS102 2023-10-01 2024-09-30 09835314 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09835314 c:FullAccounts 2023-10-01 2024-09-30 09835314 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09835314 2 2023-10-01 2024-09-30 09835314 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09835314









DATASCOPE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
DATASCOPE LIMITED
REGISTERED NUMBER: 09835314

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
6,100
24,500

Debtors: amounts falling due within one year
 4 
230,731
151,288

Cash at bank and in hand
  
190,354
167,543

  
427,185
343,331

Creditors: amounts falling due within one year
 5 
(178,030)
(142,883)

Net current assets
  
 
 
249,155
 
 
200,448

Total assets less current liabilities
  
249,155
200,448

Creditors: amounts falling due after more than one year
 6 
(15,856)
(19,412)

  

Net assets
  
233,299
181,036


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
233,298
181,035

  
233,299
181,036


Page 1

 
DATASCOPE LIMITED
REGISTERED NUMBER: 09835314
    
BALANCE SHEET (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 14 July 2025.




Roger Walters
Director

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

Page 2

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

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the
United Kingdom, registration number 09835314. The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, United Kingdom, B16 8SP.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

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.

Cash flow
Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director has prepared the accounts on a going concern basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3

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

2.Accounting policies (continued)

 
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, 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.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.6

Interest income

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

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

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

2.Accounting policies (continued)

 
2.9

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.


 
2.10

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 is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable 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.

 
2.11

Debtors

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

 
2.12

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.

 
2.13

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.

 
2.14

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.


Employees

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

Page 5

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

4.


Debtors

2024
2023
£
£


Trade debtors
37,207
37,207

Other debtors
193,524
114,081

230,731
151,288



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
4,292
4,292

Trade creditors
1,080
-

Corporation tax
60,131
35,041

Other taxation and social security
8,932
-

Other creditors
101,100
101,100

Accruals and deferred income
2,495
2,450

178,030
142,883



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
15,856
19,412

15,856
19,412


Page 6

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

7.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
4,292
4,292


4,292
4,292

Amounts falling due 1-2 years

Bank loans
4,292
4,292


4,292
4,292

Amounts falling due 2-5 years

Bank loans
11,564
12,876


11,564
12,876

Amounts falling due after more than 5 years

Bank loans
-
2,244

-
2,244

20,148
23,704



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.0
1
1


 
Page 7