Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30false2023-12-01falseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC582411 2023-12-01 2024-11-30 SC582411 2022-12-01 2023-11-30 SC582411 2024-11-30 SC582411 2023-11-30 SC582411 c:Director1 2023-12-01 2024-11-30 SC582411 c:RegisteredOffice 2023-12-01 2024-11-30 SC582411 d:OfficeEquipment 2023-12-01 2024-11-30 SC582411 d:OfficeEquipment 2024-11-30 SC582411 d:OfficeEquipment 2023-11-30 SC582411 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC582411 d:CurrentFinancialInstruments 2024-11-30 SC582411 d:CurrentFinancialInstruments 2023-11-30 SC582411 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 SC582411 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC582411 d:ShareCapital 2024-11-30 SC582411 d:ShareCapital 2023-11-30 SC582411 d:RetainedEarningsAccumulatedLosses 2024-11-30 SC582411 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC582411 c:OrdinaryShareClass1 2023-12-01 2024-11-30 SC582411 c:OrdinaryShareClass1 2024-11-30 SC582411 c:OrdinaryShareClass1 2023-11-30 SC582411 c:FRS102 2023-12-01 2024-11-30 SC582411 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC582411 c:FullAccounts 2023-12-01 2024-11-30 SC582411 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC582411 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC582411










EMAC PLANNING & DEVELOPMENT LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

 
EMAC PLANNING & DEVELOPMENT LIMITED
 

COMPANY INFORMATION


Director
Mr E MacLean 




Registered number
SC582411



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
EMAC PLANNING & DEVELOPMENT LIMITED
REGISTERED NUMBER: SC582411

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
13,560
20,752

  
13,560
20,752

Current assets
  

Debtors: amounts falling due within one year
 5 
35,066
21,590

Cash at bank and in hand
  
49,807
95,496

  
84,873
117,086

Creditors: amounts falling due within one year
 6 
(14,887)
(6,490)

Net current assets
  
 
 
69,986
 
 
110,596

Total assets less current liabilities
  
83,546
131,348

  

Net assets
  
83,546
131,348


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
83,446
131,248

  
83,546
131,348


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 27 August 2025.




Mr E MacLean
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
EMAC PLANNING & DEVELOPMENT LIMITED
 

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

1.


General information

EMAC Planning & Development Limited is a private company, limited by shares, domiciled in Scotland with registration number SC582411. The registered office is 14 City Quay, Dundee, DD1 3JA. 

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

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.

 
2.3

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:

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.

Page 2

 
EMAC PLANNING & DEVELOPMENT LIMITED
 

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

2.Accounting policies (continued)

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

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.

 
2.6

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.

 
2.7

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 3

 
EMAC PLANNING & DEVELOPMENT LIMITED
 

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

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 December 2023
35,958



At 30 November 2024

35,958



Depreciation


At 1 December 2023
15,206


Charge for the year
7,192



At 30 November 2024

22,398



Net book value



At 30 November 2024
13,560



At 30 November 2023
20,752


5.


Debtors

2024
2023
£
£


Trade debtors
19,056
5,580

Other debtors
15,702
15,702

Prepayments and accrued income
308
308

35,066
21,590



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
975
-

Other taxation and social security
12,887
5,515

Accruals and deferred income
1,025
975

14,887
6,490


Page 4

 
EMAC PLANNING & DEVELOPMENT LIMITED
 

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

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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



Page 5