Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-12-31trueNo description of principal activity32023-01-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false3false 13901791 2023-01-01 2023-12-31 13901791 2023-12-31 13901791 2022-01-01 2022-12-31 13901791 2022-12-31 13901791 c:Director2 2023-01-01 2023-12-31 13901791 d:CurrentFinancialInstruments 2023-12-31 13901791 d:CurrentFinancialInstruments 2022-12-31 13901791 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13901791 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13901791 d:ShareCapital 2023-12-31 13901791 d:ShareCapital 2022-12-31 13901791 d:RetainedEarningsAccumulatedLosses 2023-12-31 13901791 d:RetainedEarningsAccumulatedLosses 2022-12-31 13901791 c:FRS102 2023-01-01 2023-12-31 13901791 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13901791 c:FullAccounts 2023-01-01 2023-12-31 13901791 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 13901791







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


FERMAT CAPITAL MANAGEMENT (U.K.) LIMITED






































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FERMAT CAPITAL MANAGEMENT (U.K.) LIMITED
REGISTERED NUMBER:13901791



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
25,890
254,900

Cash at bank and in hand
  
92,142
33,080

  
118,032
287,980

Creditors: amounts falling due within one year
 5 
(69,585)
(269,315)

Net current assets
  
 
 
48,447
 
 
18,665

Total assets less current liabilities
  
48,447
18,665

  

Net assets
  
48,447
18,665


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
48,347
18,565

  
48,447
18,665


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 by: 




................................................
Nelson Seo
Director

Date: 8 April 2024

The notes on pages 3 to 4 form part of these financial statements.
Page 1

 


FERMAT CAPITAL MANAGEMENT (U.K.) LIMITED
REGISTERED NUMBER:13901791


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023


Page 2

 


FERMAT CAPITAL MANAGEMENT (U.K.) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Fermat Capital Management Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is on the company information page. There is no principal place of business.

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.

 
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 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Debtors

2023
2022
£
£


Trade debtors
2,000
253,910

Prepayments and accrued income
23,890
990

25,890
254,900


Page 3

 


FERMAT CAPITAL MANAGEMENT (U.K.) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
138
690

Amounts owed to group undertakings
41,438
245,510

Corporation tax
7,874
4,427

Other taxation and social security
16,079
14,902

Other creditors
306
306

Accruals and deferred income
3,750
3,480

69,585
269,315


 
Page 4