Caseware UK (AP4) 2022.0.179 2022.0.179 2023-10-312023-10-31falseNo description of principal activityfalse2022-06-061trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14150724 2022-06-05 14150724 2022-06-06 2023-10-31 14150724 2021-06-06 2022-06-05 14150724 2023-10-31 14150724 c:Director1 2022-06-06 2023-10-31 14150724 d:MotorVehicles 2022-06-06 2023-10-31 14150724 d:MotorVehicles 2023-10-31 14150724 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-06-06 2023-10-31 14150724 d:CurrentFinancialInstruments 2023-10-31 14150724 d:Non-currentFinancialInstruments 2023-10-31 14150724 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 14150724 d:ShareCapital 2023-10-31 14150724 d:RetainedEarningsAccumulatedLosses 2023-10-31 14150724 c:OrdinaryShareClass1 2022-06-06 2023-10-31 14150724 c:OrdinaryShareClass1 2023-10-31 14150724 c:FRS102 2022-06-06 2023-10-31 14150724 c:AuditExempt-NoAccountantsReport 2022-06-06 2023-10-31 14150724 c:FullAccounts 2022-06-06 2023-10-31 14150724 c:PrivateLimitedCompanyLtd 2022-06-06 2023-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14150724









UKIYO BUSINESS CONSULTING LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2023

 
UKIYO BUSINESS CONSULTING LTD
REGISTERED NUMBER: 14150724

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
Note
£

Fixed assets
  

Tangible assets
 4 
44,792

  
44,792

Current assets
  

Debtors: amounts falling due after more than one year
 5 
25,206

Debtors: amounts falling due within one year
 5 
740

Cash at bank and in hand
 6 
36

  
25,982

Creditors: amounts falling due within one year
 7 
(4,992)

Net current assets
  
 
 
20,990

Total assets less current liabilities
  
65,782

  

Net assets
  
65,782


Capital and reserves
  

Called up share capital 
 8 
100

Profit and loss account
  
65,682

  
65,782


Page 1

 
UKIYO BUSINESS CONSULTING LTD
REGISTERED NUMBER: 14150724
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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: 




................................................
S Shah
Director

Date: 5 March 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
UKIYO BUSINESS CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

1.


General information

 Ukiyo Business Consulting Ltd is a private company limited by shares and registered in England and
Wales. Its registered office address is Aston House, Cornwall Avenue, London, N3 1LF.

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

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.

 
2.3

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.

 
2.4

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.

Page 3

 
UKIYO BUSINESS CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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:

Motor vehicles
-
20%
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.

 
2.5

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.

 
2.6

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.

 
2.7

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 period was 1.

Page 4

 
UKIYO BUSINESS CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


Additions
55,990



At 31 October 2023

55,990



Depreciation


Charge for the period on owned assets
11,198



At 31 October 2023

11,198



Net book value



At 31 October 2023
44,792


5.


Debtors

2023
£

Due after more than one year

Other debtors
25,206


2023
£

Due within one year

Other debtors
740



6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
36


Page 5

 
UKIYO BUSINESS CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

7.


Creditors: Amounts falling due within one year

2023
£

Corporation tax
4,992



8.


Share capital

2023
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


During the period under review, 100 £1 Ordinary shares were issued at par to form the capital base of the company.

 
Page 6