Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-3132022-02-01falseNo description of principal activity5falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07129903 2022-02-01 2023-01-31 07129903 2021-02-01 2022-01-31 07129903 2023-01-31 07129903 2022-01-31 07129903 c:Director1 2022-02-01 2023-01-31 07129903 d:Buildings 2022-02-01 2023-01-31 07129903 d:Buildings 2023-01-31 07129903 d:Buildings 2022-01-31 07129903 d:Buildings d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 07129903 d:MotorVehicles 2022-02-01 2023-01-31 07129903 d:MotorVehicles 2023-01-31 07129903 d:MotorVehicles 2022-01-31 07129903 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 07129903 d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 07129903 d:CurrentFinancialInstruments 2023-01-31 07129903 d:CurrentFinancialInstruments 2022-01-31 07129903 d:Non-currentFinancialInstruments 2023-01-31 07129903 d:Non-currentFinancialInstruments 2022-01-31 07129903 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 07129903 d:CurrentFinancialInstruments d:WithinOneYear 2022-01-31 07129903 d:Non-currentFinancialInstruments d:AfterOneYear 2023-01-31 07129903 d:Non-currentFinancialInstruments d:AfterOneYear 2022-01-31 07129903 d:ShareCapital 2023-01-31 07129903 d:ShareCapital 2022-01-31 07129903 d:RetainedEarningsAccumulatedLosses 2023-01-31 07129903 d:RetainedEarningsAccumulatedLosses 2022-01-31 07129903 c:FRS102 2022-02-01 2023-01-31 07129903 c:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 07129903 c:FullAccounts 2022-02-01 2023-01-31 07129903 c:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 iso4217:GBP xbrli:pure

Registered number: 07129903










CALJAM LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2023

 
CALJAM LIMITED
REGISTERED NUMBER: 07129903

BALANCE SHEET
AS AT 31 JANUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
53,162
18,145

  
53,162
18,145

Current assets
  

Debtors: amounts falling due within one year
 5 
91,697
18,381

Cash at bank and in hand
 6 
224,020
91,696

  
315,717
110,077

Creditors: amounts falling due within one year
 7 
(67,272)
(16,183)

Net current assets
  
 
 
248,445
 
 
93,894

Total assets less current liabilities
  
301,607
112,039

Creditors: amounts falling due after more than one year
 8 
-
(3,084)

  

Net assets
  
301,607
108,955


Capital and reserves
  

Called up share capital 
  
100
75

Profit and loss account
  
301,507
108,880

  
301,607
108,955


Page 1

 
CALJAM LIMITED
REGISTERED NUMBER: 07129903
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 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: 




J H Quigley
Director

Date: 24 October 2023

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

Page 2

 
CALJAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1.


General information

Caljam Limited is a company limited by shares, registered in England and Wales, with a registered number of 07129903. The registered office address and principal place of business is Office 5, Farm Garages, Caldecote Street, Newport Pagnell, MK16 0YZ.

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

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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
CALJAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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 methods stated below..

Depreciation is provided on the following basis:

Freehold property
-
25%
straight line
Motor vehicles
-
25%
reducing balance

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 5).

Page 4

 
CALJAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

4.


Tangible fixed assets





Freehold property
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 February 2022
11,000
32,418
43,418


Additions
-
49,003
49,003


Disposals
-
(32,418)
(32,418)



At 31 January 2023

11,000
49,003
60,003



Depreciation


At 1 February 2022
2,750
22,523
25,273


Charge for the year on owned assets
2,750
6,004
8,754


Disposals
-
(27,186)
(27,186)



At 31 January 2023

5,500
1,341
6,841



Net book value



At 31 January 2023
5,500
47,662
53,162



At 31 January 2022
8,250
9,895
18,145


5.


Debtors

2023
2022
£
£


Trade debtors
108,052
18,380

Other debtors
1,955
-

Prepayments and accrued income
(18,310)
1

91,697
18,381


Page 5

 
CALJAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
224,020
91,696



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
5,039
-

Corporation tax
37,109
-

Other taxation and social security
12,040
11,523

Other creditors
487
212

Accruals and deferred income
12,597
4,448

67,272
16,183



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Other loans
-
3,084


 
Page 6