Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-152023-03-15No description of principal activityfalsetruetrue4The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.42022-03-16 09544145 2022-03-16 2023-03-15 09544145 2021-03-16 2022-03-15 09544145 2023-03-15 09544145 2022-03-15 09544145 c:Director5 2022-03-16 2023-03-15 09544145 d:CurrentFinancialInstruments 2023-03-15 09544145 d:CurrentFinancialInstruments 2022-03-15 09544145 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-15 09544145 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-15 09544145 d:RetainedEarningsAccumulatedLosses 2023-03-15 09544145 d:RetainedEarningsAccumulatedLosses 2022-03-15 09544145 c:FRS102 2022-03-16 2023-03-15 09544145 c:AuditExempt-NoAccountantsReport 2022-03-16 2023-03-15 09544145 c:FullAccounts 2022-03-16 2023-03-15 09544145 c:CompanyLimitedByGuarantee 2022-03-16 2023-03-15 09544145 6 2022-03-16 2023-03-15 iso4217:GBP xbrli:pure

Registered number: 09544145










EVENTINGLIVE LIMITED
(A Company Limited by Guarantee)








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 15 MARCH 2023



 
EVENTINGLIVE LIMITED
  
(A Company Limited by Guarantee)
REGISTERED NUMBER:09544145

BALANCE SHEET
AS AT 15 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
50
50

  
50
50

Current assets
  

Debtors: amounts falling due within one year
 5 
1,078
486

Cash at bank and in hand
 6 
31,943
35,660

  
33,021
36,146

Creditors: amounts falling due within one year
 7 
(92,016)
(92,056)

Net current liabilities
  
 
 
(58,995)
 
 
(55,910)

Total assets less current liabilities
  
(58,945)
(55,860)

Net liabilities
  
(58,945)
(55,860)


Capital and reserves
  

Profit and loss account
  
(58,945)
(55,860)

  
(58,945)
(55,860)


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 comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

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EVENTINGLIVE LIMITED
  
(A Company Limited by Guarantee)
REGISTERED NUMBER:09544145

BALANCE SHEET (CONTINUED)
AS AT 15 MARCH 2023

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


T Miller
Director

Date: 6 November 2023

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

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EVENTINGLIVE LIMITED
 
(A Company Limited by Guarantee)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 15 MARCH 2023

1.


General information

The company is a private company limited by guarantee and domiciled in England and Wales, registration number 09544145. The registered office is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, England, RG19 6AB.  The  principal place of business is 1 The Hall Barns, Furneaux Pelham, Buntingford, Hertfordshire, SG9 0TR.

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

During the year the company made a loss before tax of £3,085 (2022: loss of £3,058).  At the year end the company has net liabilities of £58,945 (2022: £55,860). The directors have reviewed the results and future plans which indicate that they expect the company to be able to meet current and future liabilities as they fall due. 
The directors have also noted that given that the initial seed funding of £nil (2022: £90,000) (other creditors) was provided to the Company on the basis that repayment of the loans would be dependent upon the Company’s ability to generate sufficient revenues (which to date have not materialised as anticipated) and in the absence of any other creditors, the directors consider that the Company remains a going concern. 

 
2.3

Valuation of investments

Investments in associates are measured at cost less accumulated impairment.

 
2.4

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
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 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.

 
2.7

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.

Page 3

 
EVENTINGLIVE LIMITED
 
(A Company Limited by Guarantee)
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 15 MARCH 2023

2.Accounting policies (continued)

  
2.8

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made ofthe amount of the obligation.

Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance Sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Balance Sheet.

 
2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 4).


4.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 16 March 2022
50



At 15 March 2023
50

Page 4

 
EVENTINGLIVE LIMITED
 
(A Company Limited by Guarantee)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 15 MARCH 2023

5.


Debtors

2023
2022
£
£

Other debtors
1,078
486

1,078
486



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
31,943
35,660

31,943
35,660



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
89,960
90,000

Accruals and deferred income
2,056
2,056

92,016
92,056



8.


Provisions








At 15 March 2023



9.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £10 towards the assets of the company in the event of liquidation.


10.


Related party transactions

At 15 March 2023 Eventinglive Limited owed the directors £14,960 (2022: £15,000). The amount is unsecured and interest free.


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