Caseware UK (AP4) 2023.0.135 2023.0.135 2023-06-302023-06-302023-01-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08767941 2023-01-01 2023-06-30 08767941 2022-01-01 2022-12-31 08767941 2023-06-30 08767941 2022-12-31 08767941 c:Director1 2023-01-01 2023-06-30 08767941 d:FurnitureFittings 2023-01-01 2023-06-30 08767941 d:FurnitureFittings 2023-06-30 08767941 d:FurnitureFittings 2022-12-31 08767941 d:CurrentFinancialInstruments 2023-06-30 08767941 d:CurrentFinancialInstruments 2022-12-31 08767941 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 08767941 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 08767941 d:ShareCapital 2023-06-30 08767941 d:ShareCapital 2022-12-31 08767941 d:RetainedEarningsAccumulatedLosses 2023-06-30 08767941 d:RetainedEarningsAccumulatedLosses 2022-12-31 08767941 c:FRS102 2023-01-01 2023-06-30 08767941 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-06-30 08767941 c:FullAccounts 2023-01-01 2023-06-30 08767941 c:PrivateLimitedCompanyLtd 2023-01-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 08767941










ONESLIPPER LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2023

 
ONESLIPPER LIMITED
REGISTERED NUMBER:08767941

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

30 June
31 December
2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
1,216

  
-
1,216

Current assets
  

Debtors: amounts falling due within one year
 5 
939
2,354

Cash at bank and in hand
 6 
3,847
8,023

  
4,786
10,377

Creditors: amounts falling due within one year
 7 
(2,075)
(10,740)

Net current assets/(liabilities)
  
 
 
2,711
 
 
(363)

Total assets less current liabilities
  
2,711
853

Provisions for liabilities
  

Deferred tax
  
-
(293)

  
 
 
-
 
 
(293)

Net assets
  
2,711
560


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
2,611
460

  
2,711
560


Page 1

 
ONESLIPPER LIMITED
REGISTERED NUMBER:08767941
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 income statement 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 Simmons
Director

Date: 15 February 2024

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

Page 2

 
ONESLIPPER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

1.


General information

Oneslipper Limited is a private company limited by shares and incorporated in England and Wales, registration number 08767941.  The registered office is Faiers House, Gilray Road, Diss, Norfolk, IP22 4WR.

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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.

 
2.2

Going concern

The company ceased trading on 30 June 2023. Consequently the accounts have not been prepared on a going concern basis.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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

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.

Page 3

 
ONESLIPPER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.6

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25% reducing balance

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.

 
2.7

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.

Page 4

 
ONESLIPPER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
2.10

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.


3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2022 - 1).

Page 5

 
ONESLIPPER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

4.


Tangible fixed assets







Fixtures & fittings

£





At 1 January 2023
2,549


Disposals
(2,549)



At 30 June 2023

-





At 1 January 2023
1,333


Disposals
(1,333)



At 30 June 2023

-



Net book value



At 30 June 2023
-



At 31 December 2022
1,216


5.


Debtors

30 June
31 December
2023
2022
£
£


Trade debtors
820
2,238

Other debtors
116
116

Prepayments and accrued income
3
-

939
2,354


Page 6

 
ONESLIPPER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

6.


Cash and cash equivalents

30 June
31 December
2023
2022
£
£

Cash at bank and in hand
3,847
8,023

3,847
8,023



7.


Creditors: Amounts falling due within one year

30 June
31 December
2023
2022
£
£

Trade creditors
9
9

Corporation tax
711
-

Other taxation and social security
-
408

Other creditors
156
8,948

Accruals and deferred income
1,199
1,375

2,075
10,740


 
Page 7