Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1true2022-01-011falsefalse 10039436 2022-01-01 2022-12-31 10039436 2021-01-01 2021-12-31 10039436 2022-12-31 10039436 2021-12-31 10039436 c:Director1 2022-01-01 2022-12-31 10039436 d:CurrentFinancialInstruments 2022-12-31 10039436 d:CurrentFinancialInstruments 2021-12-31 10039436 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 10039436 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 10039436 d:ShareCapital 2022-12-31 10039436 d:ShareCapital 2021-12-31 10039436 d:RetainedEarningsAccumulatedLosses 2022-12-31 10039436 d:RetainedEarningsAccumulatedLosses 2021-12-31 10039436 c:OrdinaryShareClass1 2022-01-01 2022-12-31 10039436 c:OrdinaryShareClass1 2022-12-31 10039436 c:OrdinaryShareClass1 2021-12-31 10039436 c:FRS102 2022-01-01 2022-12-31 10039436 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 10039436 c:FullAccounts 2022-01-01 2022-12-31 10039436 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 10039436














YOUR ARMY MANAGEMENT LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

 
YOUR ARMY MANAGEMENT LIMITED
REGISTERED NUMBER:10039436

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
397
3,089

Cash at bank
 6 
505
3,066

  
902
6,155

Creditors: amounts falling due within one year
 7 
(4,405)
(2,997)

Net current (liabilities)/assets
  
 
 
(3,503)
 
 
3,158

Total assets less current liabilities
  
(3,503)
3,158

  

Net (liabilities)/assets
  
(3,503)
3,158


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
(3,504)
3,157

  
(3,503)
3,158


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.

The company has opted not to file the profit and loss account 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 by: 




J S Pitt
Director

Date: 17 November 2023

Page 1

 
YOUR ARMY MANAGEMENT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Your Army Management Limited is a private company, limited by shares, registered in England and Wales, registration number 10039436. The registered office address is 105 Blundell Street, Unit 2, Acorn Production Centre, London, N7 9BN.
 

The principal activity of the company continued to be that of music promotion and support activies to performing arts.
 
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 the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

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 year 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.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'administration expenses'. All other foreign exchange gains and losses are presented in profit or loss statement.

 
2.3

Turnover

Turnover 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. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from music promotion and support activities is recognised when it is probable the company will receive the rights to the consideration due under the contract.  

 
2.4

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 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.

Page 2

 
YOUR ARMY MANAGEMENT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
2.5

Debtors

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

 
2.6

Cash

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

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, other creditors, and loans with related parties.

 
2.9

 Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including a director, during the year was 1 (2021 - 1).


4.


Dividends

2022
2021
£
£


Dividends
3,100
-


5.


Debtors

2022
2021
£
£


Trade debtors
166
3,089

Other debtors
231
-

397
3,089


Page 3

 
YOUR ARMY MANAGEMENT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

6.


Cash

2022
2021
£
£

Cash at bank
505
3,066



7.


Creditors: amounts falling due within one year

2022
2021
£
£

Amounts owed to group undertakings
1,655
-

Corporation tax
-
2,997

Accruals
2,750
-

4,405
2,997



8.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



1 (2021 -1) ordinary share of £1.00
1
1

The share has full rights in the company with respect to voting, dividends and distributions.


 
Page 4