Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-012023-01-012022-01-01falseNo description of principal activity33falsetrue 13214579 2022-01-01 2023-01-01 13214579 2021-02-19 2021-12-31 13214579 2023-01-01 13214579 2021-12-31 13214579 c:Director2 2022-01-01 2023-01-01 13214579 d:FurnitureFittings 2022-01-01 2023-01-01 13214579 d:FurnitureFittings 2023-01-01 13214579 d:FurnitureFittings 2021-12-31 13214579 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-01-01 2023-01-01 13214579 d:OtherPropertyPlantEquipment 2022-01-01 2023-01-01 13214579 d:OtherPropertyPlantEquipment 2023-01-01 13214579 d:OtherPropertyPlantEquipment 2021-12-31 13214579 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2022-01-01 2023-01-01 13214579 d:OwnedOrFreeholdAssets 2022-01-01 2023-01-01 13214579 d:CurrentFinancialInstruments 2023-01-01 13214579 d:CurrentFinancialInstruments 2021-12-31 13214579 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-01 13214579 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 13214579 d:ShareCapital 2023-01-01 13214579 d:ShareCapital 2021-12-31 13214579 d:RetainedEarningsAccumulatedLosses 2023-01-01 13214579 d:RetainedEarningsAccumulatedLosses 2021-12-31 13214579 c:FRS102 2022-01-01 2023-01-01 13214579 c:Audited 2022-01-01 2023-01-01 13214579 c:FullAccounts 2022-01-01 2023-01-01 13214579 c:PrivateLimitedCompanyLtd 2022-01-01 2023-01-01 13214579 c:SmallCompaniesRegimeForAccounts 2022-01-01 2023-01-01 13214579 4 2022-01-01 2023-01-01 iso4217:GBP xbrli:pure

Registered number: 13214579










KRICKET DELIVERY LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 1 JANUARY 2023

 
KRICKET DELIVERY LIMITED
REGISTERED NUMBER: 13214579

BALANCE SHEET
AS AT 1 JANUARY 2023

1 January
31 December
2023
2021
Note
£
£

Fixed assets
  

Tangible assets
 4 
133,884
29,500

  
133,884
29,500

Current assets
  

Stocks
  
17,716
15,414

Debtors: amounts falling due within one year
 5 
122,322
223,825

Cash at bank and in hand
 6 
74,633
80,350

  
214,671
319,589

Creditors: amounts falling due within one year
 7 
(333,520)
(174,900)

Net current (liabilities)/assets
  
 
 
(118,849)
 
 
144,689

Total assets less current liabilities
  
15,035
174,189

  

Net assets
  
15,035
174,189


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
14,935
174,089

  
15,035
174,189


Page 1

 
KRICKET DELIVERY LIMITED
REGISTERED NUMBER: 13214579
    
BALANCE SHEET (CONTINUED)
AS AT 1 JANUARY 2023

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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 November 2023.




R A Campbell
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
KRICKET DELIVERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 1 JANUARY 2023

1.


General information

Kricket Delivery Limited is a company limited by shares, incorporated in England and Wales (registered number: 13214579). The registered office is 2nd Floor, 12-14 Denman Street, London W1D 7HJ. .
The financial statements are presented in Sterling, which is the functional currency of the Company.

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

The financial statements have been prepared on the going concern basis.
Given that the Company is in a net surplus position the directors consider that the company can operate viably and meet its obligations as they fall due for a period of 12 months from the date of this report. We therefore consider it appropriate to prepare the financial statements on the going concern basis.

 
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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

Page 3

 
KRICKET DELIVERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 1 JANUARY 2023

2.Accounting policies (continued)

 
2.5

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%
Catering equipment
-
25%

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.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

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.

 
2.8

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.

 
2.9

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

 
KRICKET DELIVERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 1 JANUARY 2023

3.


Employees

The average monthly number of employees, including directors, during the period was 3 (2021 - 3).


4.


Tangible fixed assets







Fixtures and fittings
Catering equipment
Total

£
£
£



Cost or valuation


At 1 January 2022
14,932
20,117
35,049


Additions
71,829
54,291
126,120



At 1 January 2023

86,761
74,408
161,169



Depreciation


At 1 January 2022
2,532
3,017
5,549


Charge for the period on owned assets
9,070
12,666
21,736



At 1 January 2023

11,602
15,683
27,285



Net book value



At 1 January 2023
75,159
58,725
133,884



At 31 December 2021
12,400
17,100
29,500

Page 5

 
KRICKET DELIVERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 1 JANUARY 2023

5.


Debtors

1 January
31 December
2023
2021
£
£


Trade debtors
21,198
2,303

Amounts owed by group undertakings
65,695
166,226

Other debtors
112
24,639

Prepayments and accrued income
35,317
30,657

122,322
223,825



6.


Cash and cash equivalents

1 January
31 December
2023
2021
£
£

Cash at bank and in hand
74,633
80,350

74,633
80,350



7.


Creditors: Amounts falling due within one year

1 January
31 December
2023
2021
£
£

Trade creditors
134,711
102,980

Amounts owed to group undertakings
156,484
52,313

Other taxation and social security
21,898
37

Other creditors
-
585

Accruals and deferred income
20,427
18,985

333,520
174,900


Page 6

 
KRICKET DELIVERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 1 JANUARY 2023

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 £5,559 (2021:£10,220). Contributions payable to the fund at the balance sheet date amounted to £Nil.


9.


Related party transactions

Included within creditors is an amount of £156,484 (2021: £52,313) owed to group companies. 
Included within debtors is an amount of £65,695 (2021: £166,227) owed from group companies. 


10.


Controlling party

The intermediate controlling party is WRP Holdco Ltd, a limited liability partnership incorporated in England and Wales (registered number: 14264912). The registered office address is 12-14 Denman Street, London, W1D 7HJ. The ultimate controlling party is C Miller.


11.


Auditors' information

The auditors' report on the financial statements for the period ended 1 January 2023 was unqualified.

The audit report was signed on 20 November 2023 by Daniel Walters (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

 
Page 7