Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31truefalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-11-01falseNo description of principal activity11 SC568956 2023-11-01 2024-10-31 SC568956 2022-11-01 2023-10-31 SC568956 2024-10-31 SC568956 2023-10-31 SC568956 c:Director1 2023-11-01 2024-10-31 SC568956 c:RegisteredOffice 2023-11-01 2024-10-31 SC568956 d:Buildings 2023-11-01 2024-10-31 SC568956 d:Buildings 2024-10-31 SC568956 d:Buildings 2023-10-31 SC568956 d:Buildings d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 SC568956 d:FurnitureFittings 2023-11-01 2024-10-31 SC568956 d:FurnitureFittings 2024-10-31 SC568956 d:FurnitureFittings 2023-10-31 SC568956 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 SC568956 d:OfficeEquipment 2023-11-01 2024-10-31 SC568956 d:OfficeEquipment 2024-10-31 SC568956 d:OfficeEquipment 2023-10-31 SC568956 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 SC568956 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 SC568956 d:CurrentFinancialInstruments 2024-10-31 SC568956 d:CurrentFinancialInstruments 2023-10-31 SC568956 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC568956 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC568956 d:ShareCapital 2024-10-31 SC568956 d:ShareCapital 2023-10-31 SC568956 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC568956 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC568956 c:OrdinaryShareClass1 2023-11-01 2024-10-31 SC568956 c:OrdinaryShareClass1 2024-10-31 SC568956 c:OrdinaryShareClass1 2023-10-31 SC568956 c:FRS102 2023-11-01 2024-10-31 SC568956 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC568956 c:FullAccounts 2023-11-01 2024-10-31 SC568956 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC568956 2 2023-11-01 2024-10-31 SC568956 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC568956










RASTREO LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

 
RASTREO LTD
 

COMPANY INFORMATION


Director
Mr D E Clark 




Registered number
SC568956



Registered office
272 Bath Street

Glasgow

G2 4JR






Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
RASTREO LTD
REGISTERED NUMBER: SC568956

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
£
£

Fixed assets
  

Tangible fixed assets
  
268,289
277,188

Investments
 5 
-
71,268

  
268,289
348,456

Current assets
  

Debtors: amounts falling due within one year
 6 
145,198
20,038

Bank and cash balances
  
132
3,719

  
145,330
23,757

Creditors: amounts falling due within one year
  
(15,196)
(12,453)

Net current assets
  
 
 
130,134
 
 
11,304

Total assets less current liabilities
  
398,423
359,760

Provisions for liabilities
  

Deferred tax
  
(3,375)
(1,888)

  
 
 
(3,375)
 
 
(1,888)

Net assets
  
395,048
357,872


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
395,047
357,871

  
395,048
357,872


Page 1

 
RASTREO LTD
REGISTERED NUMBER: SC568956

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 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 24 July 2025.




Mr D E Clark
Director

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

Page 2

 
RASTREO LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Rastreo Ltd is a private company, limited by shares, domiciled in Scotland with registration number SC568956. The registered office is 272 Bath Street, Glasgow, G2 4JR 

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

Interest income

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

Page 3

 
RASTREO LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

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:

Freehold property
-
2%
Fixtures and fittings
-
25%
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.


3.


Employees

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


4.


Tangible fixed assets





Freehold property
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 November 2023
272,707
9,866
6,829
289,402



At 31 October 2024

272,707
9,866
6,829
289,402



Depreciation


At 1 November 2023
5,454
2,467
4,293
12,214


Charge for the year on owned assets
5,454
2,467
978
8,899



At 31 October 2024

10,908
4,934
5,271
21,113



Net book value



At 31 October 2024
261,799
4,932
1,558
268,289

Page 4

 
RASTREO LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Fixed asset investments





Trade investments

£





At 1 November 2023
71,268


Additions
1,344


Disposals
(72,612)



At 31 October 2024
-





6.


Debtors

2024
2023
£
£


Other debtors
144,975
19,364

Prepayments and accrued income
223
674

145,198
20,038



7.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1
1
1



Page 5