Caseware UK (AP4) 2024.0.164 2024.0.164 2026-01-31 2026-01-31 48 2025-02-01 No description of principal activity false 48 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC484780 2025-02-01 2026-01-31 SC484780 2024-02-01 2025-01-31 SC484780 2026-01-31 SC484780 2025-01-31 SC484780 c:Director1 2025-02-01 2026-01-31 SC484780 c:Director2 2025-02-01 2026-01-31 SC484780 c:Director3 2025-02-01 2026-01-31 SC484780 c:Director4 2025-02-01 2026-01-31 SC484780 c:Director5 2025-02-01 2026-01-31 SC484780 c:RegisteredOffice 2025-02-01 2026-01-31 SC484780 d:Buildings 2025-02-01 2026-01-31 SC484780 d:Buildings 2026-01-31 SC484780 d:Buildings 2025-01-31 SC484780 d:Buildings d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC484780 d:PlantMachinery 2025-02-01 2026-01-31 SC484780 d:PlantMachinery 2026-01-31 SC484780 d:PlantMachinery 2025-01-31 SC484780 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC484780 d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC484780 d:CurrentFinancialInstruments 2026-01-31 SC484780 d:CurrentFinancialInstruments 2025-01-31 SC484780 d:Non-currentFinancialInstruments 2026-01-31 SC484780 d:Non-currentFinancialInstruments 2025-01-31 SC484780 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 SC484780 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 SC484780 d:Non-currentFinancialInstruments d:AfterOneYear 2026-01-31 SC484780 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 SC484780 d:ShareCapital 2026-01-31 SC484780 d:ShareCapital 2025-01-31 SC484780 d:RetainedEarningsAccumulatedLosses 2026-01-31 SC484780 d:RetainedEarningsAccumulatedLosses 2025-01-31 SC484780 c:OrdinaryShareClass1 2025-02-01 2026-01-31 SC484780 c:OrdinaryShareClass1 2026-01-31 SC484780 c:OrdinaryShareClass1 2025-01-31 SC484780 c:OrdinaryShareClass2 2025-02-01 2026-01-31 SC484780 c:OrdinaryShareClass2 2026-01-31 SC484780 c:OrdinaryShareClass2 2025-01-31 SC484780 c:OrdinaryShareClass3 2025-02-01 2026-01-31 SC484780 c:OrdinaryShareClass3 2026-01-31 SC484780 c:OrdinaryShareClass3 2025-01-31 SC484780 c:OrdinaryShareClass4 2025-02-01 2026-01-31 SC484780 c:OrdinaryShareClass4 2026-01-31 SC484780 c:OrdinaryShareClass4 2025-01-31 SC484780 c:OrdinaryShareClass5 2025-02-01 2026-01-31 SC484780 c:OrdinaryShareClass5 2026-01-31 SC484780 c:OrdinaryShareClass5 2025-01-31 SC484780 c:FRS102 2025-02-01 2026-01-31 SC484780 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC484780 c:FullAccounts 2025-02-01 2026-01-31 SC484780 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC484780 d:WithinOneYear 2026-01-31 SC484780 d:WithinOneYear 2025-01-31 SC484780 d:BetweenOneFiveYears 2026-01-31 SC484780 d:BetweenOneFiveYears 2025-01-31 SC484780 2 2025-02-01 2026-01-31 SC484780 e:PoundSterling 2025-02-01 2026-01-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC484780 AVTEK (SCOTLAND) LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
AVTEK (SCOTLAND) LTD COMPANY INFORMATION
Directors | Mr I M Campbell
| Mr R M Campbell
| Mr M Lawrie
| Mr R Shevas
| Mr R J Shields
Registered number | SC484780
Registered office | 25 Dickson Street
| Elgin Industrial Estate
| Dunfermline
| KY12 7SL
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
AVTEK (SCOTLAND) LTD REGISTERED NUMBER: SC484780 STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 706,641 |  | 735,988
|  |  | 706,641 |  | 735,988
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,103,222 |  | 1,763,249 |
Bank and cash balances |  | 1,716,607 |  | 2,583,221 |
|  | 3,819,829 |  | 4,346,470 |
Creditors: amounts falling due within one year | 6 | (3,021,394) |  | (3,541,772) |
Net current assets |  |  | 798,435 |  | 804,698
Total assets less current liabilities |  |  | 1,505,076 |  | 1,540,686
Creditors: amounts falling due after more than one year | 7 |  | (189,808) |  | (247,302)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (26,228) |  | (35,643) |
|  |  | (26,228) |  | (35,643)
Net assets |  |  | 1,289,040 |  | 1,257,741
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 40,000 |  | 40,000
Profit and loss account |  |  | 1,249,040 |  | 1,217,741
|  |  | 1,289,040 |  | 1,257,741
Page 1
AVTEK (SCOTLAND) LTD REGISTERED NUMBER: SC484780 STATEMENT OF FINANCIAL POSITION (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 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 15 July 2026.
Mr M Lawrie | Mr R J Shields
Director | Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
AVTEK (SCOTLAND) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Avtek (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland with registration number SC484780. The registered office is 25 Dickson Street, Elgin Industrial Estate, Dunfermline, KY12 7SL. 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 | 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. 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
AVTEK (SCOTLAND) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting 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 reporting date. Page 4
AVTEK (SCOTLAND) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.6 | 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, on the following basis. Depreciation is provided on the following basis:
|  |  |  | Heritable property | - | Not depreciated
|  |  |  | Plant and machinery etc | - | 20-33% 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.
| 2.7 | 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.
| 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 48 (2025 - 48).
Page 5
AVTEK (SCOTLAND) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Tangible fixed assets
|  | Heritable property | Plant and machinery etc | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 February 2025 | 551,355 | 881,194 | 1,432,549
| Additions | - | 28,342 | 28,342
| At 31 January 2026 | 551,355 | 909,536 | 1,460,891
| Depreciation |  |  |
| At 1 February 2025 | - | 696,561 | 696,561
| Charge for the year on owned assets | - | 57,689 | 57,689
| At 31 January 2026 | - | 754,250 | 754,250
| Net book value |  |  |
| At 31 January 2026 | 551,355 | 155,286 | 706,641
| At 31 January 2025 | 551,355 | 184,633 | 735,988
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 6,161 | 3,000
| Other debtors | 1,626,855 | 1,425,532
| Prepayments and accrued income | 60,425 | 25,963
| Amounts recoverable on long-term contracts | 409,781 | 308,754
|  | 2,103,222 | 1,763,249
Included within other debtors due within one year is a loan to Mr M Lawrie, a director, amounting to £NIL (2025 - £10,000) and a loan to Mr R Shields, a director, amounting to £1,000 (2025 - NIL). The loan has been repaid in full following the year end. Page 6
AVTEK (SCOTLAND) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 45,000 | 82,500
| Payments received on account | 720,127 | 826,412
| Trade creditors | 1,155,825 | 1,849,525
| Amounts owed to group undertakings | 450,000 | 250,000
| Other taxation and social security | 211,120 | 224,591
| Obligations under finance lease and hire purchase contracts | 8,903 | 8,903
| Other creditors | 421,713 | 284,349
| Accruals and deferred income | 8,706 | 15,492
|  | 3,021,394 | 3,541,772
| Secured Creditors Bank loans falling due within one year of £32,500 (2025 - £32,500) are secured by a floating charge over the property. Hire purchase liabilities falling due within one year are secured over the assets to which they relate.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 179,529 | 228,120
| Net obligations under finance leases and hire purchase contracts | 10,279 | 19,182
|  | 189,808 | 247,302
| Secured Creditors Bank loans due after more than one year of £179,529 (2025 - £215,620) are secured by a floating charge over the property. Hire purchase liabilities falling due after more than one year are secured over the assets to which they relate.
Page 7
AVTEK (SCOTLAND) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2025 - 1,000) Ordinary S shares of £1.00 each | 1,000 | 1,000
|  | 9,750 (2025 - 9,750) Ordinary D shares of £1.00 each | 9,750 | 9,750
|  | 9,750 (2025 - 9,750) Ordinary M shares of £1.00 each | 9,750 | 9,750
|  | 9,750 (2025 - 9,750) Ordinary R shares of £1.00 each | 9,750 | 9,750
|  | 9,750 (2025 - 9,750) Ordinary I shares of £1.00 each | 9,750 | 9,750
|  |  | 40,000 | 40,000
9. | 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 | 11,595 | 40,362
| Later than 1 year and not later than 5 years | 9,156 | 20,751
|  | 20,751 | 61,113
10. | Controlling party
The Company is a wholly owned subsidiary of Avtek Group Limited, a company registered in Scotland.
Page 8