Caseware UK (AP4) 2024.0.164 2024.0.164 2026-01-31 2026-01-31 2026-05-20 false 2025-02-01 false No description of principal activity 6 6 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC719505 2025-02-01 2026-01-31 SC719505 2024-02-01 2025-01-31 SC719505 2026-01-31 SC719505 2025-01-31 SC719505 c:Director1 2025-02-01 2026-01-31 SC719505 c:Director2 2025-02-01 2026-01-31 SC719505 c:RegisteredOffice 2025-02-01 2026-01-31 SC719505 d:CurrentFinancialInstruments 2026-01-31 SC719505 d:CurrentFinancialInstruments 2025-01-31 SC719505 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 SC719505 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 SC719505 d:ShareCapital 2026-01-31 SC719505 d:ShareCapital 2025-01-31 SC719505 d:RetainedEarningsAccumulatedLosses 2026-01-31 SC719505 d:RetainedEarningsAccumulatedLosses 2025-01-31 SC719505 c:OrdinaryShareClass1 2025-02-01 2026-01-31 SC719505 c:OrdinaryShareClass1 2026-01-31 SC719505 c:OrdinaryShareClass1 2025-01-31 SC719505 c:FRS102 2025-02-01 2026-01-31 SC719505 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC719505 c:FullAccounts 2025-02-01 2026-01-31 SC719505 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC719505 d:WithinOneYear 2026-01-31 SC719505 d:WithinOneYear 2025-01-31 SC719505 e:PoundSterling 2025-02-01 2026-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC719505 TIALT - THERE IS AN ALTERNATIVE LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
TIALT - THERE IS AN ALTERNATIVE LTD COMPANY INFORMATION
Directors | Mr D Lonie
| Ms C Sivier
Registered number | SC719505
Registered office | Block 5 2 Seabraes Lane
| Dundee
| Scotland
| DD11NX
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
TIALT - THERE IS AN ALTERNATIVE LTD REGISTERED NUMBER: SC719505 STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
|  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 53,038 |  | 21,914 |
Cash at bank and in hand |  | 6,607 |  | 22,691 |
|  | 59,645 |  | 44,605 |
Creditors: amounts falling due within one year | 5 | (53,072) |  | (45,272) |
Net current assets/(liabilities) |  |  | 6,573 |  | (667)
Total assets less current liabilities |  |  | 6,573 |  | (667)
Net assets/(liabilities) |  |  | 6,573 |  | (667)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 2 |  | 2
Profit and loss account |  |  | 6,571 |  | (669)
|  |  | 6,573 |  | (667)
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 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 May 2026.
Mr D Lonie
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
TIALT - THERE IS AN ALTERNATIVE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
TIALT - There Is An Alternative Ltd is a private company, limited by shares, domiciled in Scotland with registration number SC719505. The registered office is Block 5, 2 Seabraes Lane, Dundee, DD1 4NX. 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 revenue 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 revenue 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 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.
| 2.3 | 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. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | 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. Page 2
TIALT - THERE IS AN ALTERNATIVE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 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.
| 2.7 | 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 income 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 | 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 year was 6 (2025 - 6).
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 10,711 | 5,040
| Other debtors | 3,859 | 16,874
| Prepayments and accrued income | 38,468 | -
|  | 53,038 | 21,914
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TIALT - THERE IS AN ALTERNATIVE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 4.Debtors (continued) Included within other debtors due within one year is a loan to Mr D. Lonie, a director, amounting to £3,859 (2025 - £8,177). Amounts repaid during the year totalled £8,177. The main conditions were as follows: The loan is interest free and is wholly repayable within 9 months.
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other taxation and social security | 45,725 | 41,278
| Other creditors | 3,830 | -
| Accruals and deferred income | 3,517 | 3,994
|  | 53,072 | 45,272
6. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2025 - 2) Ordinary shares of £1.00 each | 2 | 2
7. | Commitments under operating leases
| At 31 January 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 1,500 | 1,750
|  | 1,500 | 1,750
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