Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-281true2022-03-01truetrueNo description of principal activity1 09743566 2022-03-01 2023-02-28 09743566 2021-03-01 2022-02-28 09743566 2023-02-28 09743566 2022-02-28 09743566 c:Director1 2022-03-01 2023-02-28 09743566 d:PatentsTrademarksLicencesConcessionsSimilar 2023-02-28 09743566 d:PatentsTrademarksLicencesConcessionsSimilar 2022-02-28 09743566 d:CurrentFinancialInstruments 2023-02-28 09743566 d:CurrentFinancialInstruments 2022-02-28 09743566 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 09743566 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 09743566 d:ShareCapital 2023-02-28 09743566 d:ShareCapital 2022-02-28 09743566 d:RetainedEarningsAccumulatedLosses 2023-02-28 09743566 d:RetainedEarningsAccumulatedLosses 2022-02-28 09743566 c:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 09743566 c:FRS102 2022-03-01 2023-02-28 09743566 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 09743566 c:FullAccounts 2022-03-01 2023-02-28 09743566 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 iso4217:GBP xbrli:pure

Registered number: 09743566









ARLO ENTERPRISES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2023

 
ARLO ENTERPRISES LIMITED
REGISTERED NUMBER: 09743566

BALANCE SHEET
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
18,092
18,092

  
18,092
18,092

Creditors: amounts falling due within one year
 5 
(59,214)
(58,014)

Net current liabilities
  
 
 
(41,122)
 
 
(39,922)

Total assets less current liabilities
  
(41,122)
(39,922)

  

Net liabilities
  
(41,122)
(39,922)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(41,222)
(40,022)

  
(41,122)
(39,922)

Page 1

 
ARLO ENTERPRISES LIMITED
REGISTERED NUMBER: 09743566
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2023

For the year ended 28 February 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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: 




Eamon Whelan
Director

Date: 16 February 2024

The notes on pages 3 to 4 form part of these financial statements.
Page 2

 
ARLO ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


General information

Arlo Enterprises Ltd is a private company limited by shares and incorporated in England. The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The principal place of business is Ventura House, Ventura Park Road, Tamworth, B78 3HL.

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.

 
2.2

Going concern

The financial statements have been prepared on a going concern basis. The company relies on the support of its shareholders in order to meet its debts as they fall due. The director is confident that this support will continue for the foreseeable future. On this basis, the director considers 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:

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

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.

 
2.6

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.

Page 3

 
ARLO ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

3.


Intangible assets



Image rights

£



Cost


At 1 March 2022
80,000



At 28 February 2023

80,000



Amortisation


At 1 March 2022
80,000



At 28 February 2023

80,000



Net book value



At 28 February 2023
-




4.


Debtors

2023
2022
£
£


Other debtors
18,092
18,092

18,092
18,092



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
53,814
53,814

Accruals and deferred income
5,400
4,200

59,214
58,014


 
Page 4