Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-31truetruefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22022-02-07No description of principal activity 13897947 2022-02-06 13897947 2022-02-07 2022-12-31 13897947 2021-01-01 2022-02-06 13897947 2022-12-31 13897947 c:Director1 2022-02-07 2022-12-31 13897947 c:Director2 2022-02-07 2022-12-31 13897947 c:RegisteredOffice 2022-02-07 2022-12-31 13897947 d:CurrentFinancialInstruments 2022-12-31 13897947 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13897947 d:ShareCapital 2022-12-31 13897947 d:RetainedEarningsAccumulatedLosses 2022-12-31 13897947 c:FRS102 2022-02-07 2022-12-31 13897947 c:AuditExempt-NoAccountantsReport 2022-02-07 2022-12-31 13897947 c:FullAccounts 2022-02-07 2022-12-31 13897947 c:PrivateLimitedCompanyLtd 2022-02-07 2022-12-31 13897947 2 2022-02-07 2022-12-31 iso4217:GBP xbrli:pure
Registered number: 13897947






 
FRIA CONSULTING LIMITED
FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2022

 
FRIA CONSULTING LIMITED
 

COMPANY INFORMATION


Directors
C. Feliciano De Carvalho Abreu Da Silva 
J. A. Fernandez 




Registered number
13897947



Registered office
1st Floor Sackville House
143-149 Fenchurch Street

London

EC3M 6BL





 
FRIA CONSULTING LIMITED
 

CONTENTS



Page
Balance Sheet
 
1
Notes to the Financial Statements
 
2 - 5


 
FRIA CONSULTING LIMITED
REGISTERED NUMBER: 13897947

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
Note
£

  

Current assets
  

Debtors
 4 
24,733

Cash at bank and in hand
  
12,329

Creditors: amounts falling due within one year
 5 
(16,991)

Net current liabilities
  
 
 
20,071

  

Net liabilities
  
20,071


Capital and reserves
  

Allotted, called up and fully paid share capital
  
100

Profit and loss account
  
19,971

Equity shareholder's funds
  
20,071


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 period 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 Directors' Report and Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on
10 November 2023.




C. Feliciano De Carvalho Abreu Da Silva
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
FRIA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

1.


General information

FRIA Consulting Limited (company number: 13897947), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BL, is a private limited company incorporated in England and Wales.

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

Statement of cash flows

The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

 
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

Interest income

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

 
2.5

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings 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.

Page 2

 
FRIA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

  
2.6

Current and deferred taxation

The tax expense for the period comprises current and deferred tax.
The current corporation 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.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

 
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.

Page 3

 
FRIA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
2.10

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 4

 
FRIA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Debtors

2022
£

Due within one year

Other debtors
16,340

Prepayments and accrued income
8,393

24,733



5.


Creditors: Amounts falling due within one year

2022
£

Corporation tax
4,684

Other taxation and social security
12,307

16,991



Page 5