Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-31false2022-04-01No description of principal activity77falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10043129 2022-04-01 2022-12-31 10043129 2021-04-01 2022-03-31 10043129 2022-12-31 10043129 2022-03-31 10043129 c:Director2 2022-04-01 2022-12-31 10043129 d:Buildings 2022-04-01 2022-12-31 10043129 d:Buildings 2022-12-31 10043129 d:Buildings 2022-03-31 10043129 d:Buildings d:OwnedOrFreeholdAssets 2022-04-01 2022-12-31 10043129 d:PlantMachinery 2022-04-01 2022-12-31 10043129 d:PlantMachinery 2022-12-31 10043129 d:PlantMachinery 2022-03-31 10043129 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-04-01 2022-12-31 10043129 d:MotorVehicles 2022-04-01 2022-12-31 10043129 d:MotorVehicles 2022-12-31 10043129 d:MotorVehicles 2022-03-31 10043129 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-04-01 2022-12-31 10043129 d:OfficeEquipment 2022-04-01 2022-12-31 10043129 d:OfficeEquipment 2022-12-31 10043129 d:OfficeEquipment 2022-03-31 10043129 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2022-12-31 10043129 d:ComputerEquipment 2022-04-01 2022-12-31 10043129 d:ComputerEquipment 2022-12-31 10043129 d:ComputerEquipment 2022-03-31 10043129 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-04-01 2022-12-31 10043129 d:OwnedOrFreeholdAssets 2022-04-01 2022-12-31 10043129 d:CurrentFinancialInstruments 2022-12-31 10043129 d:CurrentFinancialInstruments 2022-03-31 10043129 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 10043129 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 10043129 d:ShareCapital 2022-12-31 10043129 d:ShareCapital 2022-03-31 10043129 d:RetainedEarningsAccumulatedLosses 2022-12-31 10043129 d:RetainedEarningsAccumulatedLosses 2022-03-31 10043129 c:FRS102 2022-04-01 2022-12-31 10043129 c:AuditExempt-NoAccountantsReport 2022-04-01 2022-12-31 10043129 c:FullAccounts 2022-04-01 2022-12-31 10043129 c:PrivateLimitedCompanyLtd 2022-04-01 2022-12-31 10043129 d:WithinOneYear 2022-12-31 10043129 d:WithinOneYear 2022-03-31 10043129 d:BetweenOneFiveYears 2022-12-31 10043129 d:BetweenOneFiveYears 2022-03-31 iso4217:GBP xbrli:pure

Registered number: 10043129









INTEGRAL LONDON LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2022

 
INTEGRAL LONDON LIMITED
REGISTERED NUMBER: 10043129

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2022

31 December
31 March
2022
2022
Note
£
£

Fixed assets
  

Tangible fixed assets
 5 
33,512
21,226

Current assets
  

Debtors: amounts falling due within one year
 6 
71,651
6,674

Cash at bank and in hand
  
34,365
254,522

  
106,016
261,196

Creditors: amounts falling due within one year
 7 
(66,367)
(258,844)

Net current assets
  
 
 
39,649
 
 
2,352

Total assets less current liabilities
  
73,161
23,578

  

Net assets
  
73,161
23,578


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
73,061
23,478

  
73,161
23,578


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 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 20 November 2023.

R Bernard
Director

Page 1

 
INTEGRAL LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

1.


General information

Integral London Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address is 124 Finchley Road, London, England, NW3 5JS.

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

Functional and presentational currency

The functional and presentational currency of the Company is GBP.

 
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 relates to the procurement and supply of fitted kitchens, windows and doors and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

 
INTEGRAL LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

Depreciation is provided on the following basis:

Improvements to property
-
over the remaining lease term
Plant and machinery
-
25%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance
Computer equipment
-
25%
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.

 
2.8

Debtors

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

 
2.9

Creditors

Short-term creditors are measured at the transaction price. 

 
2.10

Dividends

Interim equity dividends are recognised when paid.

Page 3

 
INTEGRAL LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates.
Accruals
The company makes an estimate of accruals at the reporting date based on invoices received after the year end and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment.
Tangible assets
Tangible assets are depreciated over their useful lives taking into account residual values where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending upon a number of factors. In re-assessing the assets' lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. 


4.


Employees

The average monthly number of employees, including directors, during the period was 7 (2022 - 7).


5.


Tangible fixed assets







Improvement to property
Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment

£
£
£
£
£



Cost or valuation


At 1 April 2022
19,738
45,297
-
10,261
8,310


Additions
-
-
20,413
-
-



At 31 December 2022

19,738
45,297
20,413
10,261
8,310



Depreciation


At 1 April 2022
14,915
33,042
-
7,748
6,675


Charge for the period on owned assets
1,204
3,063
2,339
692
829



At 31 December 2022

16,119
36,105
2,339
8,440
7,504



Net book value



At 31 December 2022
3,619
9,192
18,074
1,821
806



At 31 March 2022
4,823
12,255
-
2,513
1,635
Page 4

 
INTEGRAL LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

           5.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 April 2022
83,606


Additions
20,413



At 31 December 2022

104,019



Depreciation


At 1 April 2022
62,380


Charge for the period on owned assets
8,127



At 31 December 2022

70,507



Net book value



At 31 December 2022
33,512



At 31 March 2022
21,226


6.


Debtors

31 December
31 March
2022
2022
£
£


Other debtors
4,843
-

Prepayments and accrued income
66,808
6,674

71,651
6,674


Page 5

 
INTEGRAL LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

7.


Creditors: Amounts falling due within one year

31 December
31 March
2022
2022
£
£

Trade creditors
24,241
31,736

Corporation tax
7,793
63,704

Other taxation and social security
22,625
27,180

Other creditors
2,479
117,440

Accruals and deferred income
9,229
18,784

66,367
258,844



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £3,445 (2022: £6,991) . Contributions totalling £891 (2022: £692) were payable to the fund at the reporting date and are included in creditors.


9.


Commitments under operating leases

At 31 December 2022 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

31 December
31 March
2022
2022
£
£


Not later than 1 year
31,500
31,500

Later than 1 year and not later than 5 years
110,250
133,875

141,750
165,375


10.


Related party transactions

At the reporting date, the company owed a director £nil (31 March 2022: £92,998) which included within other creditors. The balance was provided interest free and is repayable on demand. 
There have been no further transactions with related parties during the period that are material and have not been conducted under normal market conditions.

 
Page 6