Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-30false2022-05-01Development of building projects22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13455646 2022-05-01 2023-04-30 13455646 2021-06-14 2022-04-30 13455646 2023-04-30 13455646 2022-04-30 13455646 c:Director1 2022-05-01 2023-04-30 13455646 c:Director2 2022-05-01 2023-04-30 13455646 d:CurrentFinancialInstruments 2023-04-30 13455646 d:CurrentFinancialInstruments 2022-04-30 13455646 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 13455646 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 13455646 d:ShareCapital 2023-04-30 13455646 d:ShareCapital 2022-04-30 13455646 d:RetainedEarningsAccumulatedLosses 2023-04-30 13455646 d:RetainedEarningsAccumulatedLosses 2022-04-30 13455646 c:OrdinaryShareClass1 2022-05-01 2023-04-30 13455646 c:OrdinaryShareClass1 2023-04-30 13455646 c:OrdinaryShareClass1 2022-04-30 13455646 c:FRS102 2022-05-01 2023-04-30 13455646 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 13455646 c:FullAccounts 2022-05-01 2023-04-30 13455646 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13455646









ONE SHAKESPEARE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023

 
ONE SHAKESPEARE LIMITED
REGISTERED NUMBER: 13455646

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2023

2023
2022
Note
£
£

  

Current assets
  

Stocks
  
3,278,595
3,069,193

Debtors: amounts falling due within one year
 4 
76,078
121,223

Cash at bank and in hand
 5 
49,939
56,677

  
3,404,612
3,247,093

Creditors: amounts falling due within one year
 6 
(3,341,807)
(3,230,712)

Net current assets
  
 
 
62,805
 
 
16,381

Total assets less current liabilities
  
62,805
16,381

  

Net assets
  
62,805
16,381


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
62,803
16,379

  
62,805
16,381


Page 1

 
ONE SHAKESPEARE LIMITED
REGISTERED NUMBER: 13455646
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2023

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 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 : 




A Shamash
B Aaron
Director
Director


Date: 5 February 2024
Date:5 February 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ONE SHAKESPEARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

One Shakespeare Limited is a private company limited by shares, incorporated in England & Wales (registered number: 13455646). 
The registered office is 25a Berkeley Square, London, England, W1J 6H.

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. 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.

 
2.3

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 reporting date in the countries where the Company operates and generates income.

Page 3

 
ONE SHAKESPEARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

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.

 
2.6

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.

 
2.7

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Debtors

2023
2022
£
£


Other debtors
74,395
119,622

Prepayments and accrued income
1,683
1,601

76,078
121,223


Page 4

 
ONE SHAKESPEARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
49,939
56,677

49,939
56,677



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
5,046
5,811

Amounts owed to group undertakings
3,279,226
3,187,226

Corporation tax
11,825
3,842

Other creditors
40,877
29,000

Accruals and deferred income
4,833
4,833

3,341,807
3,230,712



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



2 (2022 - 2) Ordinary shares of £1.00 each
2
2


 
Page 5