Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 true 2024-10-01 false No description of principal activity 2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC278487 2024-10-01 2025-09-30 SC278487 2023-10-01 2024-09-30 SC278487 2025-09-30 SC278487 2024-09-30 SC278487 c:CompanySecretary1 2024-10-01 2025-09-30 SC278487 c:Director1 2024-10-01 2025-09-30 SC278487 c:Director2 2024-10-01 2025-09-30 SC278487 c:RegisteredOffice 2024-10-01 2025-09-30 SC278487 d:Buildings 2025-09-30 SC278487 d:Buildings 2024-09-30 SC278487 d:CurrentFinancialInstruments 2025-09-30 SC278487 d:CurrentFinancialInstruments 2024-09-30 SC278487 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 SC278487 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC278487 d:ShareCapital 2025-09-30 SC278487 d:ShareCapital 2024-09-30 SC278487 d:RetainedEarningsAccumulatedLosses 2025-09-30 SC278487 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC278487 c:OrdinaryShareClass1 2024-10-01 2025-09-30 SC278487 c:OrdinaryShareClass1 2025-09-30 SC278487 c:OrdinaryShareClass1 2024-09-30 SC278487 c:FRS102 2024-10-01 2025-09-30 SC278487 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC278487 c:FullAccounts 2024-10-01 2025-09-30 SC278487 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC278487 d:AcceleratedTaxDepreciationDeferredTax 2025-09-30 SC278487 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 SC278487 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC278487 AUTOLETTER LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
AUTOLETTER LIMITED COMPANY INFORMATION
Directors | Frank Yorke
| Grant Yorke
Company secretary | Frank Yorke
Registered number | SC278487
Registered office | Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
Accountants | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
AUTOLETTER LIMITED REGISTERED NUMBER: SC278487 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 150,000 |  | 150,000
|  |  | 150,000 |  | 150,000
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 65,373 |  | 55,368 |
Cash at bank and in hand |  | 1,536 |  | 1,536 |
|  | 66,909 |  | 56,904 |
Creditors: amounts falling due within one year | 6 | (57,995) |  | (56,495) |
NET CURRENT ASSETS |  |  | 8,914 |  | 409
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 158,914 |  | 150,409
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 7 | (8,238) |  | (8,238) |
|  |  | (8,238) |  | (8,238)
NET ASSETS |  |  | 150,676 |  | 142,171
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 150,576 |  | 142,071
|  |  | 150,676 |  | 142,171
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AUTOLETTER LIMITED REGISTERED NUMBER: SC278487 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 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 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 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 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 29 April 2026.
Grant Yorke
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
AUTOLETTER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | GENERAL INFORMATION
Autoletter Limited is a private company, limited by shares, incorporated in Scotland with registration number SC278487. The registered office is Westby, 64 West High Street, Forfar, Angus, DD8 1BJ. The company's place of business is 30 - 36 Strathmartine Road, Dundee, DD3 7RJ. 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
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 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by the directors. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.
| 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 | 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. Page 3
AUTOLETTER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | TANGIBLE FIXED ASSETS
|  | Investment property
|  | £
| Cost or valuation |
| At 1 October 2024 | 150,000
| At 30 September 2025 | 150,000
| Net book value |
| At 30 September 2025 | 150,000
| At 30 September 2024 | 150,000
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AUTOLETTER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 61,873 | 53,868
| Other debtors | 3,500 | 1,500
|  | 65,373 | 55,368
6. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 1,995 | 1,995
| Other creditors | 56,000 | 54,500
|  | 57,995 | 56,495
7. | DEFERRED TAXATION
|  | 2025
|  | £
| At beginning of year | (8,238)
| At end of year | (8,238)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (8,238) | (8,238)
|  | (8,238) | (8,238)
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary £1 shares of £1.00 each | 100 | 100
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