Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31true2022-04-01falseNo description of principal activity11falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04742647 2022-04-01 2023-03-31 04742647 2021-04-01 2022-03-31 04742647 2023-03-31 04742647 2022-03-31 04742647 c:Director1 2022-04-01 2023-03-31 04742647 d:OfficeEquipment 2022-04-01 2023-03-31 04742647 d:ComputerEquipment 2022-04-01 2023-03-31 04742647 d:OtherPropertyPlantEquipment 2022-04-01 2023-03-31 04742647 d:OtherPropertyPlantEquipment 2023-03-31 04742647 d:OtherPropertyPlantEquipment 2022-03-31 04742647 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04742647 d:CurrentFinancialInstruments 2023-03-31 04742647 d:CurrentFinancialInstruments 2022-03-31 04742647 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 04742647 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 04742647 d:ShareCapital 2023-03-31 04742647 d:ShareCapital 2022-03-31 04742647 d:RetainedEarningsAccumulatedLosses 2023-03-31 04742647 d:RetainedEarningsAccumulatedLosses 2022-03-31 04742647 c:FRS102 2022-04-01 2023-03-31 04742647 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 04742647 c:FullAccounts 2022-04-01 2023-03-31 04742647 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 04742647 2 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure
Registered number: 04742647








STEVE TEMPIA EDITOR LIMITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED  31 MARCH 2023

 
STEVE TEMPIA EDITOR LIMITED
REGISTERED NUMBER: 04742647

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,299
1,201

  
1,299
1,201

Current assets
  

Debtors: amounts falling due within one year
 5 
6,150
-

Cash at bank and in hand
 6 
61,706
41,783

  
67,856
41,783

Creditors: amounts falling due within one year
 7 
(14,656)
(11,387)

Net current assets
  
 
 
53,200
 
 
30,396

Total assets less current liabilities
  
54,499
31,597

  

Net assets
  
54,499
31,597


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
54,399
31,497

  
54,499
31,597


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.
 
Page 1

 
STEVE TEMPIA EDITOR LIMITED
REGISTERED NUMBER: 04742647
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023


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 6 November 2023.




S J Tempia
Director

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

Page 2

 
STEVE TEMPIA EDITOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Steve Tempia Editor Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Flat 4, 19 Brunswick Terrace, Hove, BN3 1HL.

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 represents fees for television and video editing.

 
2.3

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 straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
Straight line
Computer equipment
-
33%
Straight line

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.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.5

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Page 3

 
STEVE TEMPIA EDITOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

 
2.7

Creditors

Short term creditors are measured at the transaction price. 

 
2.8

Dividends

Equity dividends are recognised when they become legally payable.

 
2.9

Interest income

Interest income is recognised in profit or loss when received.

 
2.10

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
STEVE TEMPIA EDITOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Tangible fixed assets





Furniture, fittings and equipment

£



Cost or valuation


At 1 April 2022
2,887


Additions
1,048



At 31 March 2023

3,935



Depreciation


At 1 April 2022
1,686


Charge for the year on owned assets
950



At 31 March 2023

2,636



Net book value



At 31 March 2023
1,299



At 31 March 2022
1,201


5.


Debtors

2023
2022
£
£


Trade debtors
6,150
-

6,150
-



6.


Cash

2023
2022
£
£

Cash at bank
61,706
41,783

61,706
41,783


Page 5

 
STEVE TEMPIA EDITOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
998

Corporation tax
11,374
7,400

Other taxation and social security
1,982
1,930

Other creditors
280
39

Accruals
1,020
1,020

14,656
11,387


 
Page 6