Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-02-01 2 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2 true false No description of principal activity false SC735975 2024-02-01 2025-03-31 SC735975 2023-06-01 2024-01-31 SC735975 2025-03-31 SC735975 2024-01-31 SC735975 c:Director1 2024-02-01 2025-03-31 SC735975 c:Director2 2024-02-01 2025-03-31 SC735975 c:Director3 2024-02-01 2025-03-31 SC735975 c:Director3 2025-03-31 SC735975 c:Director4 2024-02-01 2025-03-31 SC735975 c:Director4 2025-03-31 SC735975 c:RegisteredOffice 2024-02-01 2025-03-31 SC735975 d:CurrentFinancialInstruments 2025-03-31 SC735975 d:CurrentFinancialInstruments 2024-01-31 SC735975 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC735975 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 SC735975 d:ShareCapital 2025-03-31 SC735975 d:ShareCapital 2024-01-31 SC735975 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC735975 d:RetainedEarningsAccumulatedLosses 2024-01-31 SC735975 c:OrdinaryShareClass1 2024-02-01 2025-03-31 SC735975 c:OrdinaryShareClass1 2025-03-31 SC735975 c:OrdinaryShareClass1 2024-01-31 SC735975 c:FRS102 2024-02-01 2025-03-31 SC735975 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-03-31 SC735975 c:FullAccounts 2024-02-01 2025-03-31 SC735975 c:PrivateLimitedCompanyLtd 2024-02-01 2025-03-31 SC735975 e:PoundSterling 2024-02-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC735975 MIDDLEBROOKS DEBT ADVICE LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
MIDDLEBROOKS DEBT ADVICE LIMITED COMPANY INFORMATION
Directors | D P Colman
| C L Middlebrook
| N Smith (appointed 6 January 2025, resigned 19 March 2025)
| M Robertson (appointed 6 January 2025, resigned 19 March 2025)
Registered number | SC735975
Registered office | 14-18 Hill Street
| Edinburgh
| EH2 3JZ
MIDDLEBROOKS DEBT ADVICE LIMITED REGISTERED NUMBER: SC735975 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 31 March |  | 31 January
|  | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 2 |  | 2 |
Cash at bank and in hand |  | 926 |  | - |
|  | 928 |  | 2 |
Creditors: amounts falling due within one year | 5 | (2,486) |  | - |
Net current (liabilities)/assets |  |  | (1,558) |  | 2
Total assets less current liabilities |  |  | (1,558) |  | 2
Net (liabilities)/assets |  |  | (1,558) |  | 2
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 2 |  | 2
Profit and loss account |  |  | (1,560) |  | -
|  |  | (1,558) |  | 2
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:
C L Middlebrook | D P Colman
Director | Director
Date: 10 September 2025 |
The notes on pages 2 to 3 form part of these financial statements. Page 1
MIDDLEBROOKS DEBT ADVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
The Company is limited by shares and incorporated in Scotland with registration number SC735975. The registered office address is 14-18 Hill Street, Edinburgh, EH2 3JZ During the period, the company's accounting reference date was changed from 31 January to 31 March and therefore, the financial statements cover the fourteen month period ended 31 March 2025. The company commenced trading on 16 February 2024 and ceased trading on 26 March 2025. The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 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: 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.
| 2.3 | 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 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 2
MIDDLEBROOKS DEBT ADVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | 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. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. 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.
3. | Employees
The average monthly number of employees, including directors, during the period was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2 | 2
|  | 2 | 2
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 1,286 | -
| Accruals and deferred income | 1,200 | -
|  | 2,486 | -
6. | Share capital
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 - 2) Ordinary shares of £1.00 each | 2 | 2
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