Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-07-01The principal activity of the company is that of providing training courses.43true 08575706 2022-07-01 2023-06-30 08575706 2021-07-01 2022-06-30 08575706 2023-06-30 08575706 2022-06-30 08575706 c:Director2 2022-07-01 2023-06-30 08575706 d:OfficeEquipment 2022-07-01 2023-06-30 08575706 d:OfficeEquipment 2023-06-30 08575706 d:OfficeEquipment 2022-06-30 08575706 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 08575706 d:CurrentFinancialInstruments 2023-06-30 08575706 d:CurrentFinancialInstruments 2022-06-30 08575706 d:Non-currentFinancialInstruments 2023-06-30 08575706 d:Non-currentFinancialInstruments 2022-06-30 08575706 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 08575706 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 08575706 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 08575706 d:Non-currentFinancialInstruments d:AfterOneYear 2022-06-30 08575706 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-06-30 08575706 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-06-30 08575706 d:ShareCapital 2023-06-30 08575706 d:ShareCapital 2022-06-30 08575706 d:RetainedEarningsAccumulatedLosses 2023-06-30 08575706 d:RetainedEarningsAccumulatedLosses 2022-06-30 08575706 c:OrdinaryShareClass1 2022-07-01 2023-06-30 08575706 c:OrdinaryShareClass1 2023-06-30 08575706 c:OrdinaryShareClass2 2022-07-01 2023-06-30 08575706 c:OrdinaryShareClass2 2023-06-30 08575706 c:OrdinaryShareClass3 2022-07-01 2023-06-30 08575706 c:OrdinaryShareClass3 2023-06-30 08575706 c:OrdinaryShareClass4 2022-07-01 2023-06-30 08575706 c:OrdinaryShareClass4 2023-06-30 08575706 c:OrdinaryShareClass5 2022-07-01 2023-06-30 08575706 c:OrdinaryShareClass5 2023-06-30 08575706 c:FRS102 2022-07-01 2023-06-30 08575706 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 08575706 c:FullAccounts 2022-07-01 2023-06-30 08575706 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 08575706 2 2022-07-01 2023-06-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 08575706














INTELLIGENSA LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

 
INTELLIGENSA LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 7

 
INTELLIGENSA LIMITED
REGISTERED NUMBER:08575706

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,519
948

Current assets
  

Debtors: amounts falling due within one year
 5 
46,365
22,486

Cash at bank and in hand
  
29,937
75,049

  
76,302
97,535

Creditors: amounts falling due within one year
 6 
(71,426)
(37,762)

Net current assets
  
 
 
4,876
 
 
59,773

Total assets less current liabilities
  
7,395
60,721

Creditors: amounts falling due after more than one year
 7 
(12,675)
(14,297)

  

Net (liabilities)/assets
  
(5,280)
46,424


Capital and reserves
  

Called up share capital 
  
5
2

Profit and loss account
  
(5,285)
46,422

  
(5,280)
46,424

Page 1

 
INTELLIGENSA LIMITED
REGISTERED NUMBER:08575706
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2023

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 year 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 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: 




A G Maddocks
Director

Date: 26 November 2023

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
INTELLIGENSA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Intelligensa Ltd is a private company limited by share capital, incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire WD6 1JD.                            

The principal activity of the company is that of providing training courses.

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

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

 
2.3

Interest income

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

 
2.4

Finance costs

Finance costs are charged to profit or loss 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.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

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.

 
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.

Page 3

 
INTELLIGENSA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

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:

Office 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

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.10

Creditors

Short term creditors are measured at the transaction price. 

 
2.11

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 directors, during the year was 4 (2022 - 3).

Page 4

 
INTELLIGENSA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 July 2022
10,462


Additions
3,038



At 30 June 2023

13,500



Depreciation


At 1 July 2022
9,514


Charge for the year on owned assets
1,467



At 30 June 2023

10,981



Net book value



At 30 June 2023
2,519



At 30 June 2022
948


5.


Debtors

2023
2022
£
£


Trade debtors
39,281
22,486

Other debtors
2,124
-

Prepayments and accrued income
4,960
-

46,365
22,486


Page 5

 
INTELLIGENSA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
2,066
2,500

Trade creditors
1,194
928

Taxation and social security
22,055
31,754

Other creditors
2,918
2,080

Accruals and deferred income
43,193
500

71,426
37,762



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
12,675
14,297



8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
2,066
2,500

Amounts falling due in more than one year

Bank loans
12,675
14,295

14,741
16,795


Page 6

 
INTELLIGENSA LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 Ordinary A share of £1.00
1
1
1 Ordinary B share of £1.00
1
1
1 Ordinary C share of £1.00
1
-
1 Ordinary D share of £1.00
1
-
1 Ordinary E share of £1.00
1
-

5

2


During the year, the company issued ordinary C, ordinary D and ordinary E shares of £1 each.

 
Page 7