Caseware UK (AP4) 2024.0.164 2024.0.164 0false2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-03-22No description of principal activityfalsetruefalse 15584586 2024-03-21 15584586 2024-03-22 2024-12-31 15584586 2023-03-22 2024-03-21 15584586 2024-12-31 15584586 c:Director1 2024-03-22 2024-12-31 15584586 d:ComputerEquipment 2024-03-22 2024-12-31 15584586 d:ComputerEquipment 2024-12-31 15584586 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-03-22 2024-12-31 15584586 d:CurrentFinancialInstruments 2024-12-31 15584586 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15584586 d:ShareCapital 2024-12-31 15584586 d:RetainedEarningsAccumulatedLosses 2024-12-31 15584586 c:FRS102 2024-03-22 2024-12-31 15584586 c:AuditExempt-NoAccountantsReport 2024-03-22 2024-12-31 15584586 c:FullAccounts 2024-03-22 2024-12-31 15584586 c:PrivateLimitedCompanyLtd 2024-03-22 2024-12-31 15584586 e:PoundSterling 2024-03-22 2024-12-31 iso4217:GBP xbrli:pure


















Scorus Solutions Limited























Unaudited

Financial statements



For the period ended 31 December 2024



Registered number: 15584586

 
Scorus Solutions Limited - Registered number: 15584586



Statement of financial position
As at 31 December 2024

2024
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
10,140

  
10,140

Current assets
  

Debtors: amounts falling due within one year
 5 
8,595

Cash at bank and in hand
  
7,721

  
16,316

Creditors: amounts falling due within one year
 6 
(95,364)

Net current liabilities
  
 
 
(79,048)

Total assets less current liabilities
  
(68,908)

  

Net liabilities
  
(68,908)


Capital and reserves
  

Share capital
  
100

Profit and loss account
  
(69,008)

  
(68,908)


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 period 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.
Page 1

 
Scorus Solutions Limited - Registered number: 15584586



Statement of financial position (continued)
As at 31 December 2024


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 signed by the director. 



................................................
R Koshy
Director

Date: 3 July 2025

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

Page 2

 
Scorus Solutions Limited


Notes to the financial statements
For the period ended 31 December 2024

1.


General information

Scorus Solutions Limited is a private company limited by shares and incorporated in England and Wales. Its company registration number is 15584586 and the registered office is C/O Buzzacott LLP, 130 Wood Street, London, EC2V 6DL. The company's principal place of business is SPACES Charing Cross, Tay House, 300 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 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company has received confirmation from the shareholder that he will provide financial support to the company for a period of at least twelve months from the date of approval of these financial statements. The director has no reason to believe that this support will not be forthcoming. Accordingly, the financial statements have been prepared on a going concern basis.

 
2.3

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.

Page 3

 
Scorus Solutions Limited
 

Notes to the financial statements
For the period ended 31 December 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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, using the straight-line method.

Depreciation is provided on the following basis:

Computer 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.

 
2.6

Debtors

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

 
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

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.


3.


Employees

The average monthly number of employees during the period was 2.

Page 4

 
Scorus Solutions Limited


Notes to the financial statements
For the period ended 31 December 2024

4.


Tangible fixed assets





Computer equipment

£



Cost


Additions
10,807



At 31 December 2024

10,807



Depreciation


Charge for the period
667



At 31 December 2024

667



Net book value



At 31 December 2024
10,140

Page 5

 
Scorus Solutions Limited


Notes to the financial statements
For the period ended 31 December 2024

5.


Debtors

2024
£


Other debtors
8,595

8,595



6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
25,351

Amounts owed to associated company
10,342

Other taxation and social security
4,351

Other creditors
47,170

Accruals and deferred income
8,150

95,364



7.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from
those of the company in an independently administered fund. The pension cost charge represents contributions
payable by the company to the fund and amounted to £819. Contributions totalling £361 were payable to the fund at the reporting date and are included in creditors.


Page 6