Caseware UK (AP4) 2024.0.164 2024.0.164 2026-01-31 2026-01-31 2026-05-11 2 true 2025-02-01 false No description of principal activity 2 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC756462 2025-02-01 2026-01-31 SC756462 2024-02-01 2025-01-31 SC756462 2026-01-31 SC756462 2025-01-31 SC756462 c:Director1 2025-02-01 2026-01-31 SC756462 d:MotorVehicles 2025-02-01 2026-01-31 SC756462 d:MotorVehicles 2026-01-31 SC756462 d:MotorVehicles 2025-01-31 SC756462 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC756462 d:OfficeEquipment 2025-02-01 2026-01-31 SC756462 d:CurrentFinancialInstruments 2026-01-31 SC756462 d:CurrentFinancialInstruments 2025-01-31 SC756462 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 SC756462 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 SC756462 d:ShareCapital 2026-01-31 SC756462 d:ShareCapital 2025-01-31 SC756462 d:RetainedEarningsAccumulatedLosses 2026-01-31 SC756462 d:RetainedEarningsAccumulatedLosses 2025-01-31 SC756462 c:FRS102 2025-02-01 2026-01-31 SC756462 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC756462 c:FullAccounts 2025-02-01 2026-01-31 SC756462 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC756462 e:PoundSterling 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure

Registered number: SC756462 GYNAECOLOGY PLUS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
GYNAECOLOGY PLUS LIMITED REGISTERED NUMBER: SC756462 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 27,052 |  | 36,178
|  |  | 27,052 |  | 36,178
Current assets |  |  |  |  |
Debtors: amounts falling due within one year |  | 2,358 |  | - |
Cash at bank and in hand |  | 11,301 |  | 4,483 |
|  | 13,659 |  | 4,483 |
Creditors: amounts falling due within one year |  | (5,261) |  | (28,372) |
Net current assets/(liabilities) |  |  | 8,398 |  | (23,889)
Total assets less current liabilities |  |  | 35,450 |  | 12,289
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (5,140) |  | - |
|  |  | (5,140) |  | -
Net assets |  |  | 30,310 |  | 12,289
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 30,308 |  | 12,287
|  |  | 30,310 |  | 12,289
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GYNAECOLOGY PLUS LIMITED REGISTERED NUMBER: SC756462 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 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 year 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 profit and loss account 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 11 May 2026.
Kevin Francis Dunne
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
GYNAECOLOGY PLUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Gynaecology Plus Limited is a private company limited by shares incorporated in Scotland. The registered office is 6 St Colme Street, Edinburgh, EH3 6AD. 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 Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. 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.
| 2.3 | 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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
GYNAECOLOGY PLUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year 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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 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:
|  |  |  | Motor vehicles | - | 20% | Straight Line
|  |  |  | Office equipment | - | 20% | 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. Page 4
GYNAECOLOGY PLUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
4. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2026 | 2025
|  |  | No. | No.
|  | Total | 2 | 2
Page 5
GYNAECOLOGY PLUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | Tangible fixed assets
|  | Tangible Fixed Assets
|  | £
| Cost or valuation |
| At 1 February 2025 | 45,631
| At 31 January 2026 | 45,631
| Depreciation |
| At 1 February 2025 | 9,453
| Charge for the year on owned assets | 9,126
| At 31 January 2026 | 18,579
| Net book value |
| At 31 January 2026 | 27,052
| At 31 January 2025 | 36,178
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 912 | -
| Prepayments and accrued income | 1,446 | -
|  | 2,358 | -
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 835 | -
| Other creditors | - | 27,172
| Accruals and deferred income | 4,426 | 1,200
|  | 5,261 | 28,372
Page 6
GYNAECOLOGY PLUS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
8. | Transactions with directors
Included in current assets is an amount of £912 (2025: nil) due from the directors. No interest has been charged on the loan balance and there are no fixed terms of payment.
Page 7