Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-292023-03-29No description of principal activity2022-03-30false21falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08997406 2022-03-30 2023-03-29 08997406 2021-03-30 2022-03-29 08997406 2023-03-29 08997406 2022-03-29 08997406 c:Director1 2022-03-30 2023-03-29 08997406 d:PlantMachinery 2022-03-30 2023-03-29 08997406 d:PlantMachinery 2023-03-29 08997406 d:PlantMachinery 2022-03-29 08997406 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-03-30 2023-03-29 08997406 d:FurnitureFittings 2022-03-30 2023-03-29 08997406 d:OfficeEquipment 2022-03-30 2023-03-29 08997406 d:OfficeEquipment 2023-03-29 08997406 d:OfficeEquipment 2022-03-29 08997406 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-03-30 2023-03-29 08997406 d:ComputerEquipment 2022-03-30 2023-03-29 08997406 d:OtherPropertyPlantEquipment 2022-03-30 2023-03-29 08997406 d:OtherPropertyPlantEquipment 2023-03-29 08997406 d:OtherPropertyPlantEquipment 2022-03-29 08997406 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2022-03-30 2023-03-29 08997406 d:OwnedOrFreeholdAssets 2022-03-30 2023-03-29 08997406 d:CurrentFinancialInstruments 2023-03-29 08997406 d:CurrentFinancialInstruments 2022-03-29 08997406 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-29 08997406 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-29 08997406 d:ShareCapital 2023-03-29 08997406 d:ShareCapital 2022-03-29 08997406 d:RetainedEarningsAccumulatedLosses 2023-03-29 08997406 d:RetainedEarningsAccumulatedLosses 2022-03-29 08997406 c:FRS102 2022-03-30 2023-03-29 08997406 c:AuditExempt-NoAccountantsReport 2022-03-30 2023-03-29 08997406 c:FullAccounts 2022-03-30 2023-03-29 08997406 c:PrivateLimitedCompanyLtd 2022-03-30 2023-03-29 08997406 2 2022-03-30 2023-03-29 iso4217:GBP xbrli:pure
Registered number: 08997406








FIAT JUSTITIA AEQUE LIMITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED  29 MARCH 2023

 
FIAT JUSTITIA AEQUE LIMITED
REGISTERED NUMBER: 08997406

STATEMENT OF FINANCIAL POSITION
AS AT 29 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,090
3,888

  
3,090
3,888

Current assets
  

Debtors: amounts falling due within one year
 5 
52,287
56,146

Cash at bank and in hand
  
1
1

  
52,288
56,147

Creditors: amounts falling due within one year
 6 
(54,931)
(59,541)

Net current liabilities
  
 
 
(2,643)
 
 
(3,394)

Total assets less current liabilities
  
447
494

  

Net assets
  
447
494


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
347
394

  
447
494


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.
 
Page 1

 
FIAT JUSTITIA AEQUE LIMITED
REGISTERED NUMBER: 08997406
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 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 31 October 2023.




T. A. B Elliott
Director

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

Page 2

 
FIAT JUSTITIA AEQUE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MARCH 2023

1.


General information

Fiat Justitia Aeque Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Borrowing costs

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

 
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.

Page 3

 
FIAT JUSTITIA AEQUE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MARCH 2023

2.Accounting policies (continued)

 
2.6

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:

Fixtures and fittings
-
25% Straight Line
Computer equipment
-
33.3% Straight Line
Other fixed assets
-
20% 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.

 
2.7

Debtors

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

  
2.8

Cash

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

 
2.9

Creditors

Short term creditors and other financial liabilities, including bank loans are initially measured at the transaction price.

 
2.10

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.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. 


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 1).

Page 4

 
FIAT JUSTITIA AEQUE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MARCH 2023

4.


Tangible fixed assets





Computer equipment
Fixtures and fittings
Other fixed assets
Total

£
£
£
£



Cost or valuation


At 30 March 2022
8,380
2,392
-
10,772


Additions
986
-
560
1,546



At 29 March 2023

9,366
2,392
560
12,318



Depreciation


At 30 March 2022
5,410
1,474
-
6,884


Charge for the year on owned assets
1,823
428
93
2,344



At 29 March 2023

7,233
1,902
93
9,228



Net book value



At 29 March 2023
2,133
490
467
3,090



At 29 March 2022
2,970
918
-
3,888


5.


Debtors

2023
2022
£
£


Trade debtors
6,573
1,205

Other debtors
20,287
20,409

Prepayments and accrued income
25,427
34,532

52,287
56,146


Page 5

 
FIAT JUSTITIA AEQUE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
17,076
23,334

Trade creditors
2,880
8,520

Corporation tax
28,664
24,937

Other taxation and social security
3,561
-

Accruals
2,750
2,750

54,931
59,541


 
Page 6