Caseware UK (AP4) 2022.0.179 2022.0.179 2022-09-302022-09-30112021-10-01falseNo description of principal activityfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10397593 2021-10-01 2022-09-30 10397593 2020-10-01 2021-09-30 10397593 2022-09-30 10397593 2021-09-30 10397593 c:Director1 2021-10-01 2022-09-30 10397593 d:FurnitureFittings 2021-10-01 2022-09-30 10397593 d:FurnitureFittings 2022-09-30 10397593 d:FurnitureFittings 2021-09-30 10397593 d:FurnitureFittings d:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 10397593 d:CurrentFinancialInstruments 2022-09-30 10397593 d:CurrentFinancialInstruments 2021-09-30 10397593 d:CurrentFinancialInstruments 1 2022-09-30 10397593 d:CurrentFinancialInstruments 1 2021-09-30 10397593 d:Non-currentFinancialInstruments 2022-09-30 10397593 d:Non-currentFinancialInstruments 2021-09-30 10397593 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 10397593 d:CurrentFinancialInstruments d:WithinOneYear 2021-09-30 10397593 d:Non-currentFinancialInstruments d:AfterOneYear 2022-09-30 10397593 d:Non-currentFinancialInstruments d:AfterOneYear 2021-09-30 10397593 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-09-30 10397593 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2021-09-30 10397593 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-09-30 10397593 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2021-09-30 10397593 d:ShareCapital 2022-09-30 10397593 d:ShareCapital 2021-09-30 10397593 d:RetainedEarningsAccumulatedLosses 2022-09-30 10397593 d:RetainedEarningsAccumulatedLosses 2021-09-30 10397593 c:FRS102 2021-10-01 2022-09-30 10397593 c:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 10397593 c:FullAccounts 2021-10-01 2022-09-30 10397593 c:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 10397593 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2021-10-01 2022-09-30 10397593 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2022-09-30 10397593 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2021-09-30 iso4217:GBP xbrli:pure

Registered number: 10397593









SEMPER SERVICES LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2022

 
SEMPER SERVICES LTD
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Notes to the Financial Statements
 
3 - 8


 
SEMPER SERVICES LTD
REGISTERED NUMBER: 10397593

BALANCE SHEET
AS AT 30 SEPTEMBER 2022

2022
2021
£
£

Fixed assets
  

Tangible assets
 4 
2,296
3,061

  
2,296
3,061

Current assets
  

Debtors: amounts falling due within one year
 5 
190,981
53,878

Cash at bank and in hand
 6 
58,673
9,220

  
249,654
63,098

Creditors: amounts falling due within one year
 7 
(260,757)
(135,320)

Net current liabilities
  
 
 
(11,103)
 
 
(72,222)

Total assets less current liabilities
  
(8,807)
(69,161)

Creditors: amounts falling due after more than one year
 8 
(31,836)
(40,000)

  

Net liabilities
  
(40,643)
(109,161)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(40,743)
(109,261)

  
(40,643)
(109,161)


Page 1

 
SEMPER SERVICES LTD
REGISTERED NUMBER: 10397593
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2022

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 comprehensive income 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 26 October 2023.




H Raymond
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
SEMPER SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

1.


General information

Semper Services Ltd is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with a registration number 10397593. The address of the registered office is Haslers, Old Station Road, Loughton, Essex, United Kingdom, IG10 4PL.

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

Going concern

The financial statements have been prepared on the going concern basis as the company's director have indicated their continuing financial support of the company. Should this support be withdrawn, then all the company's assets would have to be restricted at their net realisable values and its liabilities would have to be treated as falling on demand. The company currently has negative net assets totalling £21,805.

 
2.3

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.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
SEMPER SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

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

 
2.7

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.

 
2.8

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 a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
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.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
SEMPER SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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.

 
2.12

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.


3.


Employees

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

Page 5

 
SEMPER SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 October 2021
5,151



At 30 September 2022

5,151



Depreciation


At 1 October 2021
2,090


Charge for the year on owned assets
765



At 30 September 2022

2,855



Net book value



At 30 September 2022
2,296



At 30 September 2021
3,061

Page 6

 
SEMPER SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

5.


Debtors

2022
2021
£
£


Trade debtors
32,016
39,084

Other debtors
173
10,942

Prepayments and accrued income
158,792
3,852

190,981
53,878



6.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
58,673
9,220

58,673
9,220



7.


Creditors: Amounts falling due within one year

2022
2021
£
£

Bank loans
10,000
10,000

Trade creditors
19,805
61,503

Corporation tax
18,838
1,460

Other taxation and social security
18,469
-

Proceeds of factored debts
63,784
-

Other creditors
122,326
54,958

Accruals and deferred income
7,535
7,399

260,757
135,320



8.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Bank loans
31,836
40,000

31,836
40,000


Page 7

 
SEMPER SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

9.


Loans


Analysis of the maturity of loans is given below:


2022
2021
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 2-5 years

Bank loans
21,836
30,000


21,836
30,000


41,836
50,000



10.


Related party transactions

At the year-end the following amounts were due from/(to) the following:


2022
2021
£
£

Key management personnel
(75,102)
(44,647)
(75,102)
(44,647)


11.


Controlling party

By virtue of their majority shareholding, the ultimate controlling party is H Raymond.

 
Page 8