Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-30truefalse2022-06-28true0No description of principal activity2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14201156 2022-06-27 14201156 2022-06-28 2023-09-30 14201156 2021-06-28 2022-06-27 14201156 2023-09-30 14201156 c:Director1 2022-06-28 2023-09-30 14201156 d:CurrentFinancialInstruments 2023-09-30 14201156 d:Non-currentFinancialInstruments 2023-09-30 14201156 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 14201156 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 14201156 d:ShareCapital 2023-09-30 14201156 d:RetainedEarningsAccumulatedLosses 2023-09-30 14201156 c:OrdinaryShareClass1 2022-06-28 2023-09-30 14201156 c:OrdinaryShareClass1 2023-09-30 14201156 c:FRS102 2022-06-28 2023-09-30 14201156 c:AuditExempt-NoAccountantsReport 2022-06-28 2023-09-30 14201156 c:FullAccounts 2022-06-28 2023-09-30 14201156 c:PrivateLimitedCompanyLtd 2022-06-28 2023-09-30 14201156 e:PoundSterling 2022-06-28 2023-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14201156










UNBIASED GROUP SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE 15 MONTH PERIOD ENDED 30 SEPTEMBER 2023

 
UNBIASED GROUP SERVICES LIMITED
REGISTERED NUMBER: 14201156

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
11,802

  
11,802

Total assets less current liabilities
  
 
 
11,802

Creditors: amounts falling due after more than one year
  
(49,999)

  

Net (liabilities)/assets
  
(38,197)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(38,198)

  
(38,197)


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 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: 




K A Barrett
Director
Date: 31 January 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
UNBIASED GROUP SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

1.


General information

Unbiased Group Services Limited is a private company limited by shares incorporated in England and
Wales. The registered office is 3rd Floor, 32-38 Saffron Hill, London, EC1N 8FN.

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

Unbiased Group Services Limited is a subsidiary of Unbiased EC1 Limited. Unbiased EC1 Limited has agreed to underwrite Unbiased Group Services Limited with a loan of £50,000 of which £Nil had been repaid at the year ended 30 September 2023. The directors of Unbiased Group Services Limited have determined that the company will continue as a going concern into the forseeable future.

 
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

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.

 
2.5

Financial instruments

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

Page 2

 
UNBIASED GROUP SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

3.


Employees

The average monthly number of employees, including directors, during the Period was 2.


4.


Debtors

2023
£


Trade debtors
499

Amounts owed by group undertakings
2,595

Prepayments and accrued income
7,074

Tax recoverable
1,634

11,802



5.


Creditors: Amounts falling due after more than one year

2023
£

Other loans
49,999

49,999


Other loans falling due after more than one year consist of a loan from the company's parent, Unbiased EC1 Limited. The loan is secured by a fixed and floating charge over all the assets of the Company. Interest is charged annually on the loan at a rate of 120% of the bank of England base rate.


6.


Loans


Analysis of the maturity of loans is given below:


2023
£


Amounts falling due 1-2 years

Loans from group companies
49,999


49,999



49,999


Page 3

 
UNBIASED GROUP SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

7.


Share capital

2023
£
Allotted, called up and fully paid


1 Ordinary share of £1.00
1


1 Ordinary share of £1 was issued on incorporation.


8.


Related party transactions

The company has taken exemption under FRS 102 section 1A for disclosing related party transactions
with other wholly owned members of the group.

9.


Controlling party

The company is a subsidiary of Unbiased EC1 Limited. The directors have noted that there is no ultimate
controlling party.


Page 4