Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 false 2024-05-01 false No description of principal activity 29 33 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC201497 2024-05-01 2025-07-31 SC201497 2023-05-01 2024-04-30 SC201497 2025-07-31 SC201497 2024-04-30 SC201497 c:CompanySecretary1 2024-05-01 2025-07-31 SC201497 c:Director1 2024-05-01 2025-07-31 SC201497 c:Director2 2024-05-01 2025-07-31 SC201497 c:Director3 2024-05-01 2025-07-31 SC201497 c:Director3 2025-07-31 SC201497 c:Director4 2024-05-01 2025-07-31 SC201497 c:Director4 2025-07-31 SC201497 c:RegisteredOffice 2024-05-01 2025-07-31 SC201497 d:Buildings d:LongLeaseholdAssets 2024-05-01 2025-07-31 SC201497 d:Buildings d:LongLeaseholdAssets 2025-07-31 SC201497 d:Buildings d:LongLeaseholdAssets 2024-04-30 SC201497 d:FurnitureFittings 2024-05-01 2025-07-31 SC201497 d:FurnitureFittings 2025-07-31 SC201497 d:FurnitureFittings 2024-04-30 SC201497 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-07-31 SC201497 d:OwnedOrFreeholdAssets 2024-05-01 2025-07-31 SC201497 d:PatentsTrademarksLicencesConcessionsSimilar 2024-05-01 2025-07-31 SC201497 d:ComputerSoftware 2025-07-31 SC201497 d:ComputerSoftware 2024-04-30 SC201497 d:CurrentFinancialInstruments 2025-07-31 SC201497 d:CurrentFinancialInstruments 2024-04-30 SC201497 d:Non-currentFinancialInstruments 2025-07-31 SC201497 d:Non-currentFinancialInstruments 2024-04-30 SC201497 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 SC201497 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC201497 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 SC201497 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 SC201497 d:ShareCapital 2025-07-31 SC201497 d:ShareCapital 2024-04-30 SC201497 d:CapitalRedemptionReserve 2025-07-31 SC201497 d:CapitalRedemptionReserve 2024-04-30 SC201497 d:RetainedEarningsAccumulatedLosses 2025-07-31 SC201497 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC201497 c:OrdinaryShareClass1 2024-05-01 2025-07-31 SC201497 c:OrdinaryShareClass1 2025-07-31 SC201497 c:OrdinaryShareClass1 2024-04-30 SC201497 c:OrdinaryShareClass2 2024-05-01 2025-07-31 SC201497 c:OrdinaryShareClass2 2025-07-31 SC201497 c:OrdinaryShareClass2 2024-04-30 SC201497 c:FRS102 2024-05-01 2025-07-31 SC201497 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-07-31 SC201497 c:FullAccounts 2024-05-01 2025-07-31 SC201497 c:PrivateLimitedCompanyLtd 2024-05-01 2025-07-31 SC201497 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2024-05-01 2025-07-31 SC201497 d:ComputerSoftware d:OwnedIntangibleAssets 2024-05-01 2025-07-31 SC201497 e:PoundSterling 2024-05-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC201497 ECOM SCOTLAND LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
ECOM SCOTLAND LIMITED COMPANY INFORMATION
Directors | L Steedman
| W Edie
| D Birrell (resigned 5 February 2025)
| D Clark (resigned 5 February 2025)
Company secretary | W Edie
Registered number | SC201497
Registered office | 18b Dickson Street
| Dunfermline
| Fife
| KY12 7SL
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
ECOM SCOTLAND LIMITED REGISTERED NUMBER: SC201497 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 31 July |  | 30 April
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1,397,250 |  | 1,303,855
Tangible assets | 5 |  | 3,902 |  | 3,735
|  |  | 1,401,152 |  | 1,307,590
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | 28,556 |  | 28,361 |
Debtors: amounts falling due within one year | 6 | 318,291 |  | 496,113 |
Cash at bank and in hand |  | 63,193 |  | 21,436 |
|  | 410,040 |  | 545,910 |
Creditors: amounts falling due within one year | 7 | (333,515) |  | (438,389) |
Net current assets |  |  | 76,525 |  | 107,521
Total assets less current liabilities |  |  | 1,477,677 |  | 1,415,111
Creditors: amounts falling due after more than one year | 8 |  | (197,381) |  | (54,211)
Net assets |  |  | 1,280,296 |  | 1,360,900
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 32,500 |  | 32,500
Capital redemption reserve |  |  | 303,845 |  | 303,845
Profit and loss account |  |  | 943,951 |  | 1,024,555
|  |  | 1,280,296 |  | 1,360,900
Page 1
ECOM SCOTLAND LIMITED REGISTERED NUMBER: SC201497 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 2025 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 by:
L Steedman | W Edie
Director | Director
Date: 8 October 2025 |
The notes on pages 3 to 8 form part of these financial statements. Page 2
ECOM SCOTLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
1. | General information
eCom Scotland Limited is limited by shares and incorporated in Scotland. The address of the registered office is 18b Dickson Street, Dunfermline, Fife, KY12 7SL. The company changed its year end from 30 April to 31 July therefore these accounts cover a fifteen month period to 31 July 2025. 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 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
ECOM SCOTLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 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.
| 2.4 | 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.
| 2.5 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.
| 2.6 | 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. Page 4
ECOM SCOTLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
The tax expense for the period 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 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.
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is provided on the following bases:
|  |  |  | Software | - | 20% | reducing balance
| 2.9 | 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:
|  |  |  | Long-term leasehold property | - | 20% straight line
|  |  |  | Fixtures and fittings | - | 25% straight line
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.
| 2.10 | 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 period was 29 (2024 - 33).
Page 5
ECOM SCOTLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 May 2024 | 3,757,230
| Additions | 559,145
| At 31 July 2025 | 4,316,375
| Amortisation |
| At 1 May 2024 | 2,453,375
| Charge for the period on owned assets | 465,750
| At 31 July 2025 | 2,919,125
| Net book value |
| At 31 July 2025 | 1,397,250
| At 30 April 2024 | 1,303,855
Page 6
ECOM SCOTLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
5. | Tangible fixed assets
|  | Leasehold property improvement | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 18,673 | 241,545 | 260,218
| Additions | - | 1,160 | 1,160
| At 31 July 2025 | 18,673 | 242,705 | 261,378
| Depreciation |  |  |
| At 1 May 2024 | 18,673 | 237,810 | 256,483
| Charge for the period on owned assets | - | 993 | 993
| At 31 July 2025 | 18,673 | 238,803 | 257,476
| Net book value |  |  |
| At 31 July 2025 | - | 3,902 | 3,902
| At 30 April 2024 | - | 3,735 | 3,735
6. | Debtors
|  |  |  |  | 31 July | 30 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Amounts owed by group undertakings | 28,556 | 28,361
|  |  |  |  | 31 July | 30 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 31,154 | 198,191
| Other debtors | 85,000 | 76,784
| Prepayments and accrued income | 108,715 | 135,771
| Deferred taxation | 93,422 | 85,367
|  | 318,291 | 496,113
Page 7
ECOM SCOTLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 July | 30 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 74,847 | 45,031
| Trade creditors | 100,655 | 80,855
| Other taxation and social security | 70,129 | 96,863
| Other creditors | 50,912 | 170,875
| Accruals and deferred income | 36,972 | 44,765
|  | 333,515 | 438,389
| Security Bank borrowings are secured by a floating charge over all the property and undertaking of the Company.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 July | 30 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 77,381 | 54,211
| Other creditors | 120,000 | -
|  | 197,381 | 54,211
9. | Share capital
|  |  |  |  | 31 July | 30 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 129,999 (2024 - 129,999) A Ordinary shares of £0.10 each | 13,000 | 13,000
|  | 195,000 (2024 - 195,000) B Ordinary shares of £0.10 each | 19,500 | 19,500
|  |  | 32,500 | 32,500
Page 8