Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-13 2025-05-13 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true No description of principal activity true 2024-06-01 false false 7 SC812266 2024-05-31 SC812266 2024-06-01 2025-10-31 SC812266 2023-06-01 2024-05-31 SC812266 2025-10-31 SC812266 c:CompanySecretary1 2024-06-01 2025-10-31 SC812266 c:Director1 2024-06-01 2025-10-31 SC812266 c:Director1 2025-10-31 SC812266 c:Director2 2024-06-01 2025-10-31 SC812266 c:Director2 2025-10-31 SC812266 c:Director3 2024-06-01 2025-10-31 SC812266 c:Director3 2025-10-31 SC812266 c:Director4 2024-06-01 2025-10-31 SC812266 c:Director4 2025-10-31 SC812266 c:RegisteredOffice 2024-06-01 2025-10-31 SC812266 d:MotorVehicles 2024-06-01 2025-10-31 SC812266 d:MotorVehicles 2025-10-31 SC812266 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-06-01 2025-10-31 SC812266 d:CurrentFinancialInstruments 2025-10-31 SC812266 d:Non-currentFinancialInstruments 2025-10-31 SC812266 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 SC812266 d:Non-currentFinancialInstruments d:AfterOneYear 2025-10-31 SC812266 d:RetainedEarningsAccumulatedLosses 2025-10-31 SC812266 c:FRS102 2024-06-01 2025-10-31 SC812266 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-10-31 SC812266 c:FullAccounts 2024-06-01 2025-10-31 SC812266 c:CompanyLimitedByGuarantee 2024-06-01 2025-10-31 SC812266 e:PoundSterling 2024-06-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: SC812266 ANGUS SMALL REPAIRS SERVICE LIMITED (A company limited by guarantee) FINANCIAL STATEMENTS For the period ended 31 October 2025
ANGUS SMALL REPAIRS SERVICE LIMITED (A company limited by guarantee) COMPANY INFORMATION
DIRECTORS | Gordon Davidson (appointed 20 June 2024)
| Melanie Fox (appointed 13 May 2025)
| Brydon Greenhill (appointed 13 May 2025)
| Piotr Jaworski (appointed 2 July 2024)
COMPANY SECRETARY | Helen Carlin
REGISTERED NUMBER | SC812266
REGISTERED OFFICE | Carseview Road
| Forfar
| DD8 3BT
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
ANGUS SMALL REPAIRS SERVICE LIMITED (A company limited by guarantee) Registered number: SC812266 STATEMENT OF FINANCIAL POSITION As at 31 October 2025
|  | 2025
Note |  | £
FIXED ASSETS |  |  |
Tangible assets | 4 |  | 4,375
|  |  | 4,375
CURRENT ASSETS |  |  |
Cash at bank and in hand |  | 64,135 |
|  | 64,135 |
Creditors: amounts falling due within one year | 6 | (29,864) |
NET CURRENT ASSETS |  |  | 34,271
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 38,646
Creditors: amounts falling due after more than one year | 7 |  | (20,000)
NET ASSETS |  |  | 18,646
CAPITAL AND RESERVES |  |  |
Profit and loss account |  |  | 18,646
|  |  | 18,646
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 on 20 February 2026.
Gordon Davidson
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
ANGUS SMALL REPAIRS SERVICE LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS For the period ended 31 October 2025
1. | GENERAL INFORMATION
Angus Small Repairs Limited, is a private Company, limited by gaurentee, incorporated in Scotland with the registration number SC812266. The registered office is Carseview Road, Forfar, DD8 3BT. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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
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: Sale of goods Revenue 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 revenue 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 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. Page 2
ANGUS SMALL REPAIRS SERVICE LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS For the period ended 31 October 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 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, as follows.. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 12.50% 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.
| 2.4 | 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 7.
Page 3
ANGUS SMALL REPAIRS SERVICE LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS For the period ended 31 October 2025
4. | TANGIBLE FIXED ASSETS
|  | Motor vehicles
|  | £
| COST OR VALUATION |
| Additions | 7,500
| Disposals | (2,500)
| At 31 October 2025 | 5,000
| DEPRECIATION |
| Charge for the period on owned assets | 625
| At 31 October 2025 | 625
| NET BOOK VALUE |
| At 31 October 2025 | 4,375
5. | DEBTORS
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 10,000
| Other taxation and social security | 3,348
| Accruals and deferred income | 16,516
|  | 29,864
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 20,000
|  | 20,000
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