Registered number
07359716
Casper Mueller Kneer Limited
Filleted Accounts
31 March 2023
Casper Mueller Kneer Limited
Registered number: 07359716
Balance Sheet
as at 31 March 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 4,039 4,077
Current assets
Debtors 4 14,161 11,769
Cash at bank and in hand 1,651,460 684,431
1,665,621 696,200
Creditors: amounts falling due within one year 5 (306,338) (83,579)
Net current assets 1,359,283 612,621
Net assets 1,363,322 616,698
Capital and reserves
Called up share capital 4 4
Profit and loss account 1,363,318 616,694
Shareholders' funds 1,363,322 616,698
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C O H Kneer
Director
Approved by the board on 18 December 2023
Casper Mueller Kneer Limited
Notes to the Accounts
for the year ended 31 March 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer equipment at 25% straight line
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current period. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 12 8
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2022 9,646
Additions 2,451
At 31 March 2023 12,097
Depreciation
At 1 April 2022 5,569
Charge for the year 2,489
At 31 March 2023 8,058
Net book value
At 31 March 2023 4,039
At 31 March 2022 4,077
4 Debtors 2023 2022
£ £
Other debtors 14,161 11,769
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts - -
Amounts owed to group undertakings and undertakings in which the company has a participating interest 400 400
Taxation and social security costs 280,746 60,630
Sundry creditors 5,883 3,240
Other creditors 19,309 19,309
306,338 83,579
6 Related party transactions
The directors and shareholders, O Kneer and M Mueller, are directors and shareholders of another company, Mueller Kneer Associates Ltd. During the accounting period, Casper Muller Kneer Ltd paid £102,277 (2022 - £78,398) to Mueller Kneer Associates Ltd in respect of management fees.

The directors are owed £19,309 (2022- £19,309) by the company in respect of expenses borne on behalf of the company. The loan is unsecured, interest free and repayable on demand.
7 Other information
Casper Mueller Kneer Limited is a private company limited by shares and incorporated in England. Its registered office is:
Devonshire House
582 Honeypot Lane
Stanmore
Middlesex
HA7 1JS
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