Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseNo description of principal activityfalse2022-04-042truetrue 14022228 2022-04-03 14022228 2022-04-04 2023-04-30 14022228 1999-03-02 2022-04-03 14022228 2023-04-30 14022228 c:Director1 2022-04-04 2023-04-30 14022228 d:CurrentFinancialInstruments 2023-04-30 14022228 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 14022228 d:ShareCapital 2023-04-30 14022228 d:RetainedEarningsAccumulatedLosses 2023-04-30 14022228 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-04-30 14022228 d:FinancialLiabilitiesFairValueThroughProfitOrLoss d:ListedExchangeTraded 2023-04-30 14022228 c:FRS102 2022-04-04 2023-04-30 14022228 c:AuditExempt-NoAccountantsReport 2022-04-04 2023-04-30 14022228 c:FullAccounts 2022-04-04 2023-04-30 14022228 c:PrivateLimitedCompanyLtd 2022-04-04 2023-04-30 14022228 e:PoundSterling 2022-04-04 2023-04-30 iso4217:GBP xbrli:pure

Registered number:  14022228














TRIQUERTA LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023


 
TRIQUERTA LIMITED
REGISTERED NUMBER: 14022228

BALANCE SHEET
AS AT 30 APRIL 2023

30 April
2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
100

Cash at bank and in hand
 5 
6,155

  
6,255

Creditors: amounts falling due within one year
 6 
(3,453)

Net current assets
  
 
 
2,802

Total assets less current liabilities
  
2,802

  

Net assets
  
2,802


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
2,702

  
2,802


Page 1

 
TRIQUERTA LIMITED
REGISTERED NUMBER: 14022228
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 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 her 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: 




................................................
Jennie Louise Riding
Director

Date: 2 April 2024

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
TRIQUERTA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

1.


General information

The Company is a private company limited by shares, which is incorporated under the Companies Act
2006 and registered in England and Wales (no. 14022228). The address of the registered office is
4 The Meander, West Derby, Liverpool, Merseyside, United Kingdom, L12 0AB.
These financial statements present information about the Company as an individual undertaking, it is not a member of a group of companies.
The presentation currency of these financial statements is £ sterling; the financial statements are
rounded to the nearest £.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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.

Page 3

 
TRIQUERTA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
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

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.

 
2.5

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.

 
2.6

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

 
TRIQUERTA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

 
TRIQUERTA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

3.


Employees

2023
£

Wages and salaries
10,788

Social security costs
342

11,130


The average monthly number of employees, including directors, during the period was 2.

Page 6

 
TRIQUERTA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

4.


Debtors

30 April
2023
£


Other debtors
100

100



5.


Cash and cash equivalents

30 April
2023
£

Cash at bank and in hand
6,155

6,155



6.


Creditors: Amounts falling due within one year

30 April
2023
£

Corporation tax
2,112

Other taxation and social security
641

Accruals and deferred income
700

3,453


Page 7

 
TRIQUERTA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023

7.


Financial instruments

30 April
2023
£

Financial assets


Financial assets measured at fair value through profit or loss
6,155

Financial assets measured at amortised cost
100

6,255


Financial liabilities


Financial liabilities measured at amortised cost
700


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


Financial assets measured at amortised cost comprise of other debtors.


Financial liabilities measured at amortised cost comprise of other creditors and accruals.


8.


Controlling party

The controlling party of Triquerta Limited is the director.

 
Page 8