Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-3022023-06-012falsefalseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC597660 2023-06-01 2024-11-30 SC597660 2022-06-01 2023-05-31 SC597660 2024-11-30 SC597660 2023-05-31 SC597660 c:Director1 2023-06-01 2024-11-30 SC597660 c:Director2 2023-06-01 2024-11-30 SC597660 c:RegisteredOffice 2023-06-01 2024-11-30 SC597660 d:CurrentFinancialInstruments 2024-11-30 SC597660 d:CurrentFinancialInstruments 2023-05-31 SC597660 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 SC597660 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 SC597660 d:ShareCapital 2024-11-30 SC597660 d:ShareCapital 2023-05-31 SC597660 d:RetainedEarningsAccumulatedLosses 2024-11-30 SC597660 d:RetainedEarningsAccumulatedLosses 2023-05-31 SC597660 c:OrdinaryShareClass1 2023-06-01 2024-11-30 SC597660 c:OrdinaryShareClass1 2024-11-30 SC597660 c:FRS102 2023-06-01 2024-11-30 SC597660 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-11-30 SC597660 c:FullAccounts 2023-06-01 2024-11-30 SC597660 c:PrivateLimitedCompanyLtd 2023-06-01 2024-11-30 SC597660 e:PoundSterling 2023-06-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC597660










LANGPATH LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

 
LANGPATH LIMITED
 

COMPANY INFORMATION


Directors
Mr S Lang 
Mrs D Lang 




Registered number
SC597660



Registered office
61 Durham Street
Monifieth

Dundee

DD5 4PD





 
LANGPATH LIMITED
REGISTERED NUMBER: SC597660

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

30 November
31 May
2024
2023
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
-
438

Cash at bank and in hand
  
48
684

  
48
1,122

Creditors: amounts falling due within one year
 5 
(2,333)
(1,088)

Net current (liabilities)/assets
  
 
 
(2,285)
 
 
34

Total assets less current liabilities
  
(2,285)
34

  

Net (liabilities)/assets
  
(2,285)
34


Capital and reserves
  

Called up share capital 
 6 
2
2

Profit and loss account
  
(2,287)
32

  
(2,285)
34


Page 1

 
LANGPATH LIMITED
REGISTERED NUMBER: SC597660

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 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 period 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 25 July 2025.




Mr S Lang
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
LANGPATH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

1.


General information

Langpath Limited is a private company, limited by shares, domiciled in Scotland with registration number SC597660. The registered office is 61 Durham Street, Monifieth, Dundee, DD5 4PD. 

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 revenue 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 revenue 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 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

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.

 
2.4

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.


Page 3

 
LANGPATH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

3.


Employees




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


4.


Debtors

30 November
31 May
2024
2023
£
£


Other debtors
-
438

-
438



5.


Creditors: Amounts falling due within one year

30 November
31 May
2024
2023
£
£

Bank overdrafts
-
72

Other taxation and social security
-
176

Other creditors
1,442
-

Accruals and deferred income
891
840

2,333
1,088



6.


Share capital

30 November
31 May
2024
2023
£
£
Allotted, called up and fully paid



2 Ordinary shares of £1.00 each
2
2


Page 4