Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-312023-11-01falseNo 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 SC578454 2023-11-01 2024-10-31 SC578454 2022-11-01 2023-10-31 SC578454 2024-10-31 SC578454 2023-10-31 SC578454 c:Director1 2023-11-01 2024-10-31 SC578454 c:RegisteredOffice 2023-11-01 2024-10-31 SC578454 d:PlantMachinery 2023-11-01 2024-10-31 SC578454 d:PlantMachinery 2024-10-31 SC578454 d:PlantMachinery 2023-10-31 SC578454 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 SC578454 d:MotorVehicles 2023-11-01 2024-10-31 SC578454 d:MotorVehicles 2024-10-31 SC578454 d:MotorVehicles 2023-10-31 SC578454 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 SC578454 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 SC578454 d:CurrentFinancialInstruments 2024-10-31 SC578454 d:CurrentFinancialInstruments 2023-10-31 SC578454 d:Non-currentFinancialInstruments 2024-10-31 SC578454 d:Non-currentFinancialInstruments 2023-10-31 SC578454 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC578454 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC578454 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 SC578454 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 SC578454 d:ShareCapital 2024-10-31 SC578454 d:ShareCapital 2023-10-31 SC578454 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC578454 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC578454 c:OrdinaryShareClass1 2023-11-01 2024-10-31 SC578454 c:OrdinaryShareClass1 2024-10-31 SC578454 c:OrdinaryShareClass1 2023-10-31 SC578454 c:FRS102 2023-11-01 2024-10-31 SC578454 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC578454 c:FullAccounts 2023-11-01 2024-10-31 SC578454 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC578454 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC578454










U-NEEK SERVICES LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

 
U-NEEK SERVICES LTD
 

COMPANY INFORMATION


Director
Mr I F Archibald 




Registered number
SC578454



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
U-NEEK SERVICES LTD
REGISTERED NUMBER: SC578454

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
6,285
7,546

  
6,285
7,546

Current assets
  

Debtors: amounts falling due within one year
 5 
42,664
38,629

Cash at bank and in hand
  
30,879
23,259

  
73,543
61,888

Creditors: amounts falling due within one year
 6 
(66,668)
(54,916)

Net current assets
  
 
 
6,875
 
 
6,972

Total assets less current liabilities
  
13,160
14,518

Creditors: amounts falling due after more than one year
 7 
(10,607)
(19,436)

Provisions for liabilities
  

Deferred tax
  
(1,571)
(1,887)

  
 
 
(1,571)
 
 
(1,887)

Net assets/(liabilities)
  
982
(6,805)


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
882
(6,905)

  
982
(6,805)

Page 1

 
U-NEEK SERVICES LTD
REGISTERED NUMBER: SC578454

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 10 July 2025.




Mr I F Archibald
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
U-NEEK SERVICES LTD
 

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

1.


General information

U-Neek Services Ltd is a limited company incorporated in Scotland with the registration number SC578454. The registered office is 14 City Quay, Dundee, DD1 3JA.
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:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 3

 
U-NEEK SERVICES LTD
 

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

2.Accounting policies (continued)

 
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.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.


 
2.5

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
reducing balance
Motor vehicles
-
25%
reducing balance

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.

 
2.6

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.

Page 4

 
U-NEEK SERVICES LTD
 

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

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.8

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 2 (2023 - 2).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 November 2023
3,315
14,765
18,080


Additions
833
-
833



At 31 October 2024

4,148
14,765
18,913



Depreciation


At 1 November 2023
1,998
8,536
10,534


Charge for the year on owned assets
537
1,557
2,094



At 31 October 2024

2,535
10,093
12,628



Net book value



At 31 October 2024
1,613
4,672
6,285



At 31 October 2023
1,317
6,229
7,546

Page 5

 
U-NEEK SERVICES LTD
 

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

5.


Debtors

2024
2023
£
£


Trade debtors
31,181
24,879

Other debtors
11,483
12,017

Tax recoverable
-
1,733

42,664
38,629



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
37,667
26,151

Accruals and deferred income
12,213
14,500

Other taxation and social security
7,204
3,132

Other creditors
-
1,421

Bank loans
9,584
9,712

66,668
54,916



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
10,607
19,436

10,607
19,436



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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



9.


Transactions with directors

Included within other debtors is a loan due from the director, Mr I F Archibald, with the balance
outstanding at the year end being £11,483  (2023 - £12,017). The company applies interest at 2.25% and no specific repayment terms have been agreed. The loan was repaid in full within 9 months of the year end date.

Page 6