Caseware UK (AP4) 2023.0.135 2023.0.135 2023-06-302023-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-07-01falseNo description of principal activity57truetrue 12059465 2022-07-01 2023-06-30 12059465 2021-07-01 2022-06-30 12059465 2023-06-30 12059465 2022-06-30 12059465 c:Director1 2022-07-01 2023-06-30 12059465 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 12059465 d:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 12059465 d:CurrentFinancialInstruments 2023-06-30 12059465 d:CurrentFinancialInstruments 2022-06-30 12059465 d:Non-currentFinancialInstruments 2023-06-30 12059465 d:Non-currentFinancialInstruments 2022-06-30 12059465 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12059465 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 12059465 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 12059465 d:Non-currentFinancialInstruments d:AfterOneYear 2022-06-30 12059465 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-06-30 12059465 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-06-30 12059465 d:ShareCapital 2023-06-30 12059465 d:ShareCapital 2022-06-30 12059465 d:RetainedEarningsAccumulatedLosses 2023-06-30 12059465 d:RetainedEarningsAccumulatedLosses 2022-06-30 12059465 c:OrdinaryShareClass1 2022-07-01 2023-06-30 12059465 c:OrdinaryShareClass1 2023-06-30 12059465 c:FRS102 2022-07-01 2023-06-30 12059465 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 12059465 c:FullAccounts 2022-07-01 2023-06-30 12059465 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 12059465 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2022-07-01 2023-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12059465










FIRE KNOWLEDGE LTD









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
FIRE KNOWLEDGE LTD
REGISTERED NUMBER: 12059465

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
1,200
1,400

  
1,200
1,400

Current assets
  

Debtors: amounts falling due within one year
 5 
37,326
90,735

Cash at bank and in hand
 6 
16,766
7,987

  
54,092
98,722

Creditors: amounts falling due within one year
 7 
(198,347)
(209,706)

Net current liabilities
  
 
 
(144,255)
 
 
(110,984)

Total assets less current liabilities
  
(143,055)
(109,584)

Creditors: amounts falling due after more than one year
 8 
(27,500)
(38,102)

  

Net liabilities
  
(170,555)
(147,686)

Page 1

 
FIRE KNOWLEDGE LTD
REGISTERED NUMBER: 12059465
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Capital and reserves
  

Called up share capital 
 10 
10,000
10,000

Profit and loss account
  
(180,555)
(157,686)

  
(170,555)
(147,686)


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 year 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 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 on 28 March 2024.




C Hicks
Director

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

Page 2

 
FIRE KNOWLEDGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Fire Knowledge Ltd is a private Company limited by shares incorporated in England and Wales (no. 12059465). The Company's registered office is Cairns House, 10 Station Road, Teddington, Middlesex, TW11 9AA. 

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

The directors have considered the Company's current and future prospects and the availability of financing. The directors are satisfied that the Company can continue to pay its liabilities as they fall due and continue in existence for the foreseeable future. For these reasons the directors continue to adopt the going concern basis of preparation for these financial statements.

 
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

Government grants

Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure

 
2.5

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

 
FIRE KNOWLEDGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

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.

Page 4

 
FIRE KNOWLEDGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.12

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 year was 5 (2022 - 7).


4.


Intangible assets




Intellectual Property

£



Cost


At 1 July 2022
2,000



At 30 June 2023

2,000



Amortisation


At 1 July 2022
600


Charge for the year on owned assets
200



At 30 June 2023

800



Net book value



At 30 June 2023
1,200



At 30 June 2022
1,400





Page 5

 
FIRE KNOWLEDGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

5.


Debtors

2023
2022
£
£


Trade debtors
32,563
88,585

Other debtors
1,846
150

Called up share capital not paid
2,000
2,000

Prepayments and accrued income
917
-

37,326
90,735



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
16,766
7,987

16,766
7,987



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
10,000
9,398

Trade creditors
86,647
98,070

Other taxation and social security
7,541
4,398

Other creditors
91,594
92,468

Accruals and deferred income
2,565
5,372

198,347
209,706



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
27,500
38,102

27,500
38,102


Page 6

 
FIRE KNOWLEDGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

9.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
10,000
9,398


10,000
9,398

Amounts falling due 1-2 years

Bank loans
27,500
38,102


27,500
38,102





10.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100,000 Ordinary shares of £0.10 each
10,000
10,000



11.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £4,232 (2022 - £3,915). Contributions totalling £NIL (2022 - £131) were payable to the fund at the balance sheet date and are included in creditors.


12.


Controlling party

In the opinion of the directors there is no ultimate controlling party.

 
Page 7