Caseware UK (AP4) 2022.0.179 2022.0.179 true2022-01-01falseNo description of principal activity99trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06125748 2022-01-01 2022-12-31 06125748 2021-01-01 2021-12-31 06125748 2022-12-31 06125748 2021-12-31 06125748 2021-01-01 06125748 c:Director1 2022-01-01 2022-12-31 06125748 d:FurnitureFittings 2022-01-01 2022-12-31 06125748 d:FurnitureFittings 2022-12-31 06125748 d:FurnitureFittings 2021-12-31 06125748 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 06125748 d:OfficeEquipment 2022-01-01 2022-12-31 06125748 d:OfficeEquipment 2022-12-31 06125748 d:OfficeEquipment 2021-12-31 06125748 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 06125748 d:ComputerEquipment 2022-01-01 2022-12-31 06125748 d:ComputerEquipment 2022-12-31 06125748 d:ComputerEquipment 2021-12-31 06125748 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 06125748 d:OtherPropertyPlantEquipment 2022-01-01 2022-12-31 06125748 d:OtherPropertyPlantEquipment 2022-12-31 06125748 d:OtherPropertyPlantEquipment 2021-12-31 06125748 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 06125748 d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 06125748 d:CurrentFinancialInstruments 2022-12-31 06125748 d:CurrentFinancialInstruments 2021-12-31 06125748 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 06125748 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 06125748 d:ShareCapital 2022-12-31 06125748 d:ShareCapital 2021-12-31 06125748 d:ShareCapital 2021-01-01 06125748 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 06125748 d:RetainedEarningsAccumulatedLosses 2022-12-31 06125748 d:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 06125748 d:RetainedEarningsAccumulatedLosses 2021-12-31 06125748 d:RetainedEarningsAccumulatedLosses 2021-01-01 06125748 c:OrdinaryShareClass1 2022-01-01 2022-12-31 06125748 c:OrdinaryShareClass1 2022-12-31 06125748 c:OrdinaryShareClass1 2021-12-31 06125748 c:FRS102 2022-01-01 2022-12-31 06125748 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 06125748 c:FullAccounts 2022-01-01 2022-12-31 06125748 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 06125748 2 2022-01-01 2022-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06125748










All2gether Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 December 2022

 
All2gether Limited
Registered number: 06125748

Balance Sheet
As at 31 December 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 3 
17,895
24,477

  
17,895
24,477

Current assets
  

Stocks
  
989
4,785

Debtors: amounts falling due within one year
 5 
550,191
508,502

Cash at bank and in hand
  
232,186
238,982

  
783,366
752,269

Creditors: amounts falling due within one year
 6 
(1,347,297)
(1,395,242)

Net current liabilities
  
 
 
(563,931)
 
 
(642,973)

Total assets less current liabilities
  
(546,036)
(618,496)

  

Net liabilities
  
(546,036)
(618,496)


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
 8 
(546,037)
(618,497)

  
(546,036)
(618,496)


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 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 by: 




................................................
J C Olesen
Director
Date: 16 November 2023

The notes on pages 4 to 8 form part of these financial statements.
Page 1

 
All2gether Limited
Registered number: 06125748

Balance Sheet (continued)
As at 31 December 2022


Page 2

 
All2gether Limited
 

Statement of Changes in Equity
For the Year Ended 31 December 2022


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2022
1
(618,497)
(618,496)


Comprehensive income for the year

Profit for the year
-
72,460
72,460


At 31 December 2022
1
(546,037)
(546,036)


The notes on pages 4 to 8 form part of these financial statements.


Statement of Changes in Equity
For the Year Ended 31 December 2021


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2021
1
(298,886)
(298,885)


Comprehensive income for the year

Loss for the year
-
(319,611)
(319,611)


At 31 December 2021
1
(618,497)
(618,496)


The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
All2gether Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2022

1.


General information

The company is a limited company incorporated and domiciled in the United Kingdom. The address of its registered office and principal place of business are disclosed on the company information page. The principal activities of the company are the provision of consultancy services for the development and branding of products, film and photographic production.

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

Notwithstanding net current liabilities of £563,931 (2021: £642,973) the financial statements have been prepared on a going concern basis. This conclusion that going concern is the most appropriate basis is made in light of the company having cash on hand of £232,186 (2021: £238,982), as well as there being on-going support available from the company's ultimate beneficial owner.
The assessment that the going concern basis is most appropriate for preparing the accounts has taken into consideration follows the company’s future trading prospects, its working capital requirements and cashflows. As well as the lingering economic impact of the Covid-19 global pandemic, to the extent to which the impact of this can be quantified.

 
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.

For open contracts at period end the stage of completion is calculated on a cost incurred basis with full revenue attributable to contract not recognised until final delivery.
The Company also offers administrative services in respect of some service contracts undertaken by other group companies, these are recognised on a fixed percentage of total contract revenues basis in line with the services agreement in place.  

Page 4

 
All2gether Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2022

2.Accounting policies (continued)

 
2.4

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%
Office equipment
-
25%
Computer equipment
-
33%
Photo and video equipment
-
33%

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.

 
2.5

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 first in, first out 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.

 
2.6

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.

 
2.7

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.

 
2.8

Financial instruments

The Company enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Page 5

 
All2gether Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2022

2.Accounting policies (continued)

 
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.

 
2.10

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

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 period 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 resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.11

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.

 
2.12

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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.13

Interest income

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

Page 6

 
All2gether Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2022

3.


Tangible fixed assets





Fixtures and fittings
Office equipment
Computer equipment
Photo and video equipment
Total

£
£
£
£
£



Cost


At 1 January 2022
11,824
64,117
160,075
36,004
272,020


Additions
-
-
6,988
1,079
8,067



At 31 December 2022

11,824
64,117
167,063
37,083
280,087



Depreciation


At 1 January 2022
11,824
60,368
144,146
31,205
247,543


Charge for the year on owned assets
-
1,777
10,128
2,744
14,649



At 31 December 2022

11,824
62,145
154,274
33,949
262,192



Net book value



At 31 December 2022
-
1,972
12,789
3,134
17,895



At 31 December 2021
-
3,749
15,929
4,799
24,477


4.


Employees

The average monthly number of employees, including directors, during the year was 9 (2021 - 9).


5.


Debtors

2022
2021
£
£


Trade debtors
337,560
208,756

Amounts owed by group undertakings
88,623
149,361

Other debtors
39,086
58,828

Prepayments and accrued income
84,922
91,557

550,191
508,502


Page 7

 
All2gether Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2022

6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Bank loans
686,569
686,569

Other loans
500,000
500,000

Trade creditors
78,086
65,145

Amounts owed to group undertakings
12,900
2,527

Other taxation and social security
-
131,420

Other creditors
34,829
5,581

Accruals and deferred income
34,913
4,000

1,347,297
1,395,242



7.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



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



8.


Reserves

Profit and loss account

This reserve is the total accumulated profits and losses made by the company since incorporation.


Page 8