Caseware UK (AP4) 2022.0.179 2022.0.179 2022-11-302022-11-30No description of principal activity22true2021-12-01truetrue 12653082 2021-12-01 2022-11-30 12653082 2020-12-01 2021-11-30 12653082 2022-11-30 12653082 2021-11-30 12653082 c:Director1 2021-12-01 2022-11-30 12653082 d:CurrentFinancialInstruments 2022-11-30 12653082 d:CurrentFinancialInstruments 2021-11-30 12653082 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 12653082 d:CurrentFinancialInstruments d:WithinOneYear 2021-11-30 12653082 d:ShareCapital 2022-11-30 12653082 d:ShareCapital 2021-11-30 12653082 d:RetainedEarningsAccumulatedLosses 2022-11-30 12653082 d:RetainedEarningsAccumulatedLosses 2021-11-30 12653082 c:OrdinaryShareClass1 2021-12-01 2022-11-30 12653082 c:OrdinaryShareClass1 2022-11-30 12653082 c:OrdinaryShareClass1 2021-11-30 12653082 c:FRS102 2021-12-01 2022-11-30 12653082 c:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 12653082 c:FullAccounts 2021-12-01 2022-11-30 12653082 c:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12653082










A26 UK LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2022

 
A26 UK LIMITED
REGISTERED NUMBER: 12653082

BALANCE SHEET
AS AT 30 NOVEMBER 2022

2022
2021
Note

  

Current assets
  

Debtors: amounts falling due within one year
 3 
-
88,693

Cash at bank and in hand
 4 
46,753
65,565

  
46,753
154,258

Creditors: amounts falling due within one year
 5 
(96,177)
(126,587)

Net current (liabilities)/assets
  
 
 
(49,424)
 
 
27,671

Total assets less current liabilities
  
(49,424)
27,671

  

Net (liabilities)/assets
  
(49,424)
27,671


Capital and reserves
  

Called up share capital 
 6 
118
118

Profit and loss account
  
(49,542)
27,553

  
(49,424)
27,671


For the year ended 30 November 2022 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 comprehensive income 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 30 November 2023.




C Damian
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
A26 UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

1.


General information

A26 UK Limited is private company limited by shares, registered in England and Wales. the company's registered office address is C/O James Cowper Kreston 8th Floor South, Reading Bridge House, George Street, Reading, Berkshire, United Kingdon, RG18LS.

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.

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is Euros.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
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.

 
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.

 
2.5

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.

 
2.6

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 2

 
A26 UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

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.


3.


Debtors

2022
2021


Other debtors
-
489

Prepayments and accrued income
-
88,204

-
88,693



4.


Cash and cash equivalents

2022
2021

Cash at bank and in hand
46,753
65,565

46,753
65,565


Page 3

 
A26 UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

5.


Creditors: Amounts falling due within one year

2022
2021

Trade creditors
-
29,308

Corporation tax
5,874
6,463

Other creditors
88,188
-

Accruals and deferred income
2,115
90,816

96,177
126,587



6.


Share capital

2022
2021
Allotted, called up and fully paid



100 (2021 - 100) Ordinary 1 shares of £1.00 each
118
118



Page 4