Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-3122022-04-012No description of principal activityfalsefalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12231452 2022-04-01 2023-03-31 12231452 2021-04-01 2022-03-31 12231452 2023-03-31 12231452 2022-03-31 12231452 c:CompanySecretary1 2022-04-01 2023-03-31 12231452 c:Director1 2022-04-01 2023-03-31 12231452 c:RegisteredOffice 2022-04-01 2023-03-31 12231452 d:CurrentFinancialInstruments 2023-03-31 12231452 d:CurrentFinancialInstruments 2022-03-31 12231452 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12231452 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 12231452 d:ShareCapital 2023-03-31 12231452 d:ShareCapital 2022-03-31 12231452 d:RetainedEarningsAccumulatedLosses 2023-03-31 12231452 d:RetainedEarningsAccumulatedLosses 2022-03-31 12231452 c:FRS102 2022-04-01 2023-03-31 12231452 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 12231452 c:FullAccounts 2022-04-01 2023-03-31 12231452 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 12231452 6 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure
Company registration number: 12231452







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2023


TETREON TECHNOLOGIES GROUP LIMITED






































                        

 


TETREON TECHNOLOGIES GROUP LIMITED
 


 
COMPANY INFORMATION


Director
G. Thurgood 




Company secretary
F Farmand



Registered number
12231452



Registered office
Highfield Rock Road
Washington

Pulborough

RH20 3BH




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


TETREON TECHNOLOGIES GROUP LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5


 


TETREON TECHNOLOGIES GROUP LIMITED
REGISTERED NUMBER:12231452



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
117,999
117,914

  
117,999
117,914

Current assets
  

Debtors: amounts falling due within one year
 5 
176,652
248,598

Cash at bank and in hand
  
830,320
635,694

  
1,006,972
884,292

Creditors: amounts falling due within one year
 6 
(48,402)
(34,626)

Net current assets
  
 
 
958,570
 
 
849,666

Total assets less current liabilities
  
1,076,569
967,580

  

Net assets
  
1,076,569
967,580


Capital and reserves
  

Allotted, called up and fully paid share capital
  
1,000
1,000

Profit and loss account
  
1,075,569
966,580

  
1,076,569
967,580


Page 1

 


TETREON TECHNOLOGIES GROUP LIMITED
REGISTERED NUMBER:12231452


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023

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 his 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 by: 




G. Thurgood
Director

Date: 4 October 2023

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


TETREON TECHNOLOGIES GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Tetreon Technologies Group Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page.

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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.4

Revenue

Revenue from license fees 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 from license fees is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.5

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.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 3

 


TETREON TECHNOLOGIES GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.7

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 (2022 -2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2022
117,914


Additions
85



At 31 March 2023
117,999





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
176,452
248,598

Other debtors
200
-

176,652
248,598


Page 4

 


TETREON TECHNOLOGIES GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
29,067
29,340

Other taxation and social security
-
5,286

Other creditors
85
-

Accruals and deferred income
19,250
-

48,402
34,626



7.


Controlling party

The ultimate controlling party is the director G Thurgood.

 
Page 5