Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-31No description of principal activity2022-01-01false21truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11274474 2022-01-01 2022-12-31 11274474 2021-01-01 2021-12-31 11274474 2022-12-31 11274474 2021-12-31 11274474 c:Director2 2022-01-01 2022-12-31 11274474 d:FurnitureFittings 2022-01-01 2022-12-31 11274474 d:FurnitureFittings 2022-12-31 11274474 d:FurnitureFittings 2021-12-31 11274474 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 11274474 d:ComputerEquipment 2022-01-01 2022-12-31 11274474 d:ComputerEquipment 2022-12-31 11274474 d:ComputerEquipment 2021-12-31 11274474 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 11274474 d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 11274474 d:CurrentFinancialInstruments 2022-12-31 11274474 d:CurrentFinancialInstruments 2021-12-31 11274474 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11274474 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 11274474 d:ShareCapital 2022-12-31 11274474 d:ShareCapital 2021-12-31 11274474 d:RetainedEarningsAccumulatedLosses 2022-12-31 11274474 d:RetainedEarningsAccumulatedLosses 2021-12-31 11274474 c:FRS102 2022-01-01 2022-12-31 11274474 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 11274474 c:FullAccounts 2022-01-01 2022-12-31 11274474 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure

Registered number: 11274474









CHARLOTTE CORRIGAN LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2022

 
CHARLOTTE CORRIGAN LIMITED
REGISTERED NUMBER: 11274474

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,280
395

  
4,280
395

Current assets
  

Debtors: amounts falling due within one year
 5 
3,269
9,075

Cash at bank and in hand
 6 
78,143
27,821

  
81,412
36,896

Creditors: amounts falling due within one year
 7 
(32,777)
(22,303)

Net current assets
  
 
 
48,635
 
 
14,593

Total assets less current liabilities
  
52,915
14,988

  

Net assets
  
52,915
14,988


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
52,815
14,888

  
52,915
14,988


Page 1

 
CHARLOTTE CORRIGAN LIMITED
REGISTERED NUMBER: 11274474
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2022

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: 




C M Williams
Director

Date: 22 December 2023

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

Page 2

 
CHARLOTTE CORRIGAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Charlotte Corrigan Limited is a private company limited by shares and incorporated in England and Wales (registered number 11274474). The registered office is 86-90 Paul Street, London, England, EC2A 4NE.

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

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.

Page 3

 
CHARLOTTE CORRIGAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
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.

 
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 income 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.

 
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
-
15%
straight line method
Computer equipment
-
25%
straight line method

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.

Page 4

 
CHARLOTTE CORRIGAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
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

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2021 - 1).

Page 5

 
CHARLOTTE CORRIGAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2022
719
-
719


Additions
-
4,449
4,449



At 31 December 2022

719
4,449
5,168



Depreciation


At 1 January 2022
324
-
324


Charge for the year on owned assets
108
456
564



At 31 December 2022

432
456
888



Net book value



At 31 December 2022
287
3,993
4,280



At 31 December 2021
395
-
395


5.


Debtors

2022
2021
£
£


Other debtors
3,269
9,075

3,269
9,075



6.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
78,143
27,821

Less: bank overdrafts
(13,502)
-

64,641
27,821


Page 6

 
CHARLOTTE CORRIGAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

7.


Creditors: Amounts falling due within one year

2022
2021
£
£

Bank overdrafts
13,502
-

Corporation tax
8,308
2,273

Other creditors
9,167
18,230

Accruals and deferred income
1,800
1,800

32,777
22,303


 
Page 7