Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-31true2022-01-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12false 13115559 2022-01-01 2022-12-31 13115559 2021-01-06 2021-12-31 13115559 2022-12-31 13115559 2021-12-31 13115559 c:Director1 2022-01-01 2022-12-31 13115559 d:ComputerEquipment 2022-01-01 2022-12-31 13115559 d:ComputerEquipment 2022-12-31 13115559 d:ComputerEquipment 2021-12-31 13115559 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 13115559 d:CurrentFinancialInstruments 2022-12-31 13115559 d:CurrentFinancialInstruments 2021-12-31 13115559 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13115559 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 13115559 d:ShareCapital 2022-12-31 13115559 d:ShareCapital 2021-12-31 13115559 d:RetainedEarningsAccumulatedLosses 2022-12-31 13115559 d:RetainedEarningsAccumulatedLosses 2021-12-31 13115559 c:FRS102 2022-01-01 2022-12-31 13115559 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 13115559 c:FullAccounts 2022-01-01 2022-12-31 13115559 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure

Registered number: 13115559










INSPIRED HUMAN LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2022

 
INSPIRED HUMAN LTD
REGISTERED NUMBER: 13115559

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
  
918
-

  
918
-

Current assets
  

Debtors: amounts falling due within one year
 5 
741
-

Cash at bank and in hand
 6 
3,820
4,402

  
4,561
4,402

Creditors: amounts falling due within one year
 7 
(18,053)
(3,242)

Total assets less current liabilities
  
 
 
(12,574)
 
 
1,160

  

Net (liabilities)/assets
  
(12,574)
1,160


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(12,575)
1,159

  
(12,574)
1,160


The director considers 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 director acknowledges her 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 21 August 2023.


P Farque
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 
INSPIRED HUMAN LTD
REGISTERED NUMBER: 13115559
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2022


Page 2

 
INSPIRED HUMAN LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Inspired Human Ltd is a private company limited by share capital, incorporated in England & Wales, registration number 13115559. The address of the registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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:

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

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 balance sheet date in the countries where the Company operates and generates income.

Page 3

 
INSPIRED HUMAN LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
2.4

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:

Computer equipment
-
20%

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.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.7

Creditors

Short-term creditors are measured at the transaction price.

 
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.9

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 2 (2021 - 1).

Page 4

 
INSPIRED HUMAN LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
1,007



At 31 December 2022

1,007



Depreciation


Charge for the year on owned assets
89



At 31 December 2022

89



Net book value



At 31 December 2022
918



At 31 December 2021
-


5.


Debtors

2022
2021
£
£


Tax recoverable
741
-



6.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
3,820
4,402


Page 5

 
INSPIRED HUMAN LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

7.


Creditors: Amounts falling due within one year

2022
2021
£
£

Corporation tax payable
-
741

Other creditors
16,853
1,501

Accruals and deferred income
1,200
1,000

18,053
3,242



8.


Related party transactions

Included within other creditors is an amount of £16,853 (2021: £1,501) owed to the director. 

 
Page 6