Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-311false2022-01-01No description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13066684 2022-01-01 2022-12-31 13066684 2021-01-01 2021-12-31 13066684 2022-12-31 13066684 2021-12-31 13066684 c:Director1 2022-01-01 2022-12-31 13066684 d:Buildings 2022-01-01 2022-12-31 13066684 d:Buildings 2022-12-31 13066684 d:Buildings 2021-12-31 13066684 d:Buildings d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 13066684 d:LandBuildings 2022-12-31 13066684 d:LandBuildings 2021-12-31 13066684 d:OfficeEquipment 2022-01-01 2022-12-31 13066684 d:OfficeEquipment 2022-12-31 13066684 d:OfficeEquipment 2021-12-31 13066684 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 13066684 d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 13066684 d:CurrentFinancialInstruments 2022-12-31 13066684 d:CurrentFinancialInstruments 2021-12-31 13066684 d:Non-currentFinancialInstruments 2022-12-31 13066684 d:Non-currentFinancialInstruments 2021-12-31 13066684 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13066684 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 13066684 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 13066684 d:Non-currentFinancialInstruments d:AfterOneYear 2021-12-31 13066684 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2022-12-31 13066684 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2021-12-31 13066684 d:ShareCapital 2022-12-31 13066684 d:ShareCapital 2021-12-31 13066684 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 13066684 d:RetainedEarningsAccumulatedLosses 2022-12-31 13066684 d:RetainedEarningsAccumulatedLosses 2021-12-31 13066684 c:OrdinaryShareClass1 2022-01-01 2022-12-31 13066684 c:OrdinaryShareClass1 2022-12-31 13066684 c:OrdinaryShareClass1 2021-12-31 13066684 c:FRS102 2022-01-01 2022-12-31 13066684 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 13066684 c:FullAccounts 2022-01-01 2022-12-31 13066684 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 13066684






MARSHA GOMEZ LTD

UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2022

 
MARSHA GOMEZ LTD
REGISTERED NUMBER: 13066684

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 4 
343,681
-

  
343,681
-

Current assets
  

Cash at bank and in hand
 5 
7,675
1

  
7,675
1

Creditors: amounts falling due within one year
 6 
(117,417)
-

Net current (liabilities)/assets
  
 
 
(109,742)
 
 
1

Total assets less current liabilities
  
233,939
1

Creditors: amounts falling due after more than one year
 7 
(243,730)
-

  

Net (liabilities)/assets
  
(9,791)
1


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
 10 
(9,792)
-

  
(9,791)
1


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.

Page 1

 
MARSHA GOMEZ LTD
REGISTERED NUMBER: 13066684
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2022

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 14 September 2023.




M Gomez
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
MARSHA GOMEZ LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.Accounting policies

 
1.1

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:

 
1.2

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.

 
1.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
1.4

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.

Page 3

 
MARSHA GOMEZ LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.Accounting policies (continued)


1.4
Tangible fixed assets (continued)

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:

Freehold property
-
Office equipment
-
33%

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.

 
1.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
1.6

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.7

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.

 
1.8

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.

Page 4

 
MARSHA GOMEZ LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Prepayments & Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2021 - 1).


4.


Tangible fixed assets





Investment Property
Office equipment
Total

£
£
£



Cost or valuation


Additions
343,246
475
343,721



At 31 December 2022

343,246
475
343,721



Depreciation


Charge for the year on owned assets
-
40
40



At 31 December 2022

-
40
40



Net book value



At 31 December 2022
343,246
435
343,681



At 31 December 2021
-
-
-

Page 5

 
MARSHA GOMEZ LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

           4.Tangible fixed assets (continued)




The net book value of land and buildings may be further analysed as follows:


2022
2021
£
£

Freehold
343,246
-

343,246
-



5.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
7,675
1

7,675
1



6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Other creditors
115,017
-

Accruals and deferred income
2,400
-

117,417
-



7.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Bank loans
243,730
-

243,730
-


Page 6

 
MARSHA GOMEZ LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

8.


Loans


Analysis of the maturity of loans is given below:


2022
2021
£
£




Amounts falling due after more than 5 years

Bank loans
243,730
-

243,730
-



9.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



1 (2021 - 1) Ordinary share of £1.00
1
1



10.


Reserves

Profit and loss account

The profit and loss reserve is fully distributable.

 
Page 7