Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-31No description of principal activity2022-05-22false1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14123616 2022-05-21 14123616 2022-05-22 2023-05-31 14123616 2021-05-22 2022-05-21 14123616 2023-05-31 14123616 c:Director1 2022-05-22 2023-05-31 14123616 d:CurrentFinancialInstruments 2023-05-31 14123616 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 14123616 d:ShareCapital 2023-05-31 14123616 d:RetainedEarningsAccumulatedLosses 2023-05-31 14123616 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-05-31 14123616 c:FRS102 2022-05-22 2023-05-31 14123616 c:AuditExempt-NoAccountantsReport 2022-05-22 2023-05-31 14123616 c:FullAccounts 2022-05-22 2023-05-31 14123616 c:PrivateLimitedCompanyLtd 2022-05-22 2023-05-31 iso4217:GBP xbrli:pure

Registered number: 14123616









AS ABOVE SO BELOW LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MAY 2023

 
AS ABOVE SO BELOW LTD
REGISTERED NUMBER: 14123616

BALANCE SHEET
AS AT 31 MAY 2023

2023
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,102

Cash at bank and in hand
 5 
8,190

  
9,292

Creditors: amounts falling due within one year
 6 
(46,391)

Net current (liabilities)
  
 
 
(37,099)

Total assets less current liabilities
  
(37,099)

  

Net (liabilities)
  
(37,099)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(37,199)

  
(37,099)


Page 1

 
AS ABOVE SO BELOW LTD
REGISTERED NUMBER: 14123616
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2023

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 period 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 income and retained earnings 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: 




................................................
M Barnett
Director

Date: 22 February 2024

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

Page 2

 
AS ABOVE SO BELOW LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2023

1.


General information

As above so below Limited is a private company, limited by shares. The company is incorporated in England and Wales and the address of the registered office is Aston House, Cornwall Avenue, London N3 1LF. The company registered number is 14123616.
The financial statements are presented in Sterling (£), rounded to the nearest £1.

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

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.

 
2.3

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.

 
2.4

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.

 
2.5

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, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.

Page 3

 
AS ABOVE SO BELOW LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2023

4.


Debtors

2023
£


Other debtors
1,102

1,102



5.


Cash and cash equivalents

2023
£

Cash at bank and in hand
8,190

8,190



6.


Creditors: Amounts falling due within one year

2023
£

Amounts owed to other participating interests
32,500

Other creditors
12,991

Accruals and deferred income
900

46,391



7.


Financial instruments

2023
£

Financial assets


Financial assets measured at fair value through profit or loss
8,190




Financial assets measured at fair value through profit or loss comprise of cash at bank.

 
Page 4