Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30No description of principal activitytrue2false2022-07-012falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11218832 2022-07-01 2023-06-30 11218832 2022-03-01 2022-06-30 11218832 2023-06-30 11218832 2022-06-30 11218832 c:Director1 2022-07-01 2023-06-30 11218832 d:CurrentFinancialInstruments 2023-06-30 11218832 d:CurrentFinancialInstruments 2022-06-30 11218832 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 11218832 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 11218832 d:ShareCapital 2023-06-30 11218832 d:ShareCapital 2022-06-30 11218832 d:RetainedEarningsAccumulatedLosses 2023-06-30 11218832 d:RetainedEarningsAccumulatedLosses 2022-06-30 11218832 c:FRS102 2022-07-01 2023-06-30 11218832 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 11218832 c:FullAccounts 2022-07-01 2023-06-30 11218832 c:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 11218832









TILL DEAL LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

 
TILL DEAL LTD
REGISTERED NUMBER: 11218832

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
2,196
-

Cash at bank and in hand
 5 
120,250
182,030

  
122,446
182,030

Creditors: amounts falling due within one year
 6 
(48,190)
(73,398)

Net current assets
  
 
 
74,256
 
 
108,632

Total assets less current liabilities
  
74,256
108,632

  

Net assets
  
74,256
108,632


Capital and reserves
  

Called up share capital 
  
105,022
105,022

Profit and loss account
  
(30,766)
3,610

  
74,256
108,632


Page 1

 
TILL DEAL LTD
REGISTERED NUMBER: 11218832
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2023

The directors consider 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 directors acknowledge their 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 on 26 October 2023.




A Gook
Director

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

Page 2

 
TILL DEAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Till Deal Ltd is a private company, limited by shares, registered in England and Wales. The company's registered office address is 105-109 Sumatra Road, London, NW6 1PL.

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

Currency

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.

 
2.3

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.

Page 3

 
TILL DEAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
2.6

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits. Foreign currencies are converted using the year end exchange rate, converted into GBP. 

 
2.7

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Debtors

2023
2022
£
£


Other debtors
366
-

Prepayments and accrued income
1,830
-

2,196
-



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
120,250
182,030

120,250
182,030


Page 4

 
TILL DEAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
3,099

Corporation tax
-
10,270

Other creditors
43,190
57,529

Accruals and deferred income
5,000
2,500

48,190
73,398


 
Page 5