Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1false2022-07-01No description of principal activity1falsetrue 08579768 2022-07-01 2023-06-30 08579768 2021-07-01 2022-06-30 08579768 2023-06-30 08579768 2022-06-30 08579768 2021-07-01 08579768 c:Director1 2022-07-01 2023-06-30 08579768 d:ComputerEquipment 2022-07-01 2023-06-30 08579768 d:ComputerEquipment 2023-06-30 08579768 d:ComputerEquipment 2022-06-30 08579768 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 08579768 d:CurrentFinancialInstruments 2023-06-30 08579768 d:CurrentFinancialInstruments 2022-06-30 08579768 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 08579768 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 08579768 d:ShareCapital 2023-06-30 08579768 d:ShareCapital 2022-06-30 08579768 d:RetainedEarningsAccumulatedLosses 2023-06-30 08579768 d:RetainedEarningsAccumulatedLosses 2022-06-30 08579768 d:AcceleratedTaxDepreciationDeferredTax 2023-06-30 08579768 d:AcceleratedTaxDepreciationDeferredTax 2022-06-30 08579768 c:OrdinaryShareClass1 2022-07-01 2023-06-30 08579768 c:OrdinaryShareClass1 2023-06-30 08579768 c:OrdinaryShareClass1 2022-06-30 08579768 c:FRS102 2022-07-01 2023-06-30 08579768 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 08579768 c:FullAccounts 2022-07-01 2023-06-30 08579768 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 08579768 e:PoundSterling 2022-07-01 2023-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08579768









FBREADER.ORG LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
FBREADER.ORG LIMITED
REGISTERED NUMBER: 08579768

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
2,886
3,434

  
2,886
3,434

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
582
2,577

Cash at bank and in hand
  
11,904
19,285

  
12,486
21,862

Creditors: amounts falling due within one year
  
(7,338)
(9,319)

NET CURRENT ASSETS
  
 
 
5,148
 
 
12,543

TOTAL ASSETS LESS CURRENT LIABILITIES
  
8,034
15,977

PROVISIONS FOR LIABILITIES
  

Deferred tax
 6 
(548)
(652)

  
 
 
(548)
 
 
(652)

NET ASSETS
  
7,486
15,325


CAPITAL AND RESERVES
  

Called up share capital 
 7 
10
10

Profit and loss account
  
7,476
15,315

  
7,486
15,325


Page 1

 
FBREADER.ORG LIMITED
REGISTERED NUMBER: 08579768
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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: 




Mr N Pultsin
Director

Date: 7 February 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
FBREADER.ORG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


GENERAL INFORMATION

FBReader.org.Limited is a private company limited by shares and incorporated in England and Wales. It's registered office is Salisbury House, Station Road, Cambridge, CB1 2LA
The Company's functional and presentational currency is GBP. 

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

TURNOVER

Turnover comprises revenue recognised by the Company in respect of services supplied during the year.

 
2.3

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

DEBTORS

Short-term debtors are measured at transaction price, less any impairment.

 
2.5

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
FBREADER.ORG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
2.6

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.

 
2.7

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.


EMPLOYEES

2023
2022
£
£

Wages and salaries
11,026
8,905

11,026
8,905


The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
FBREADER.ORG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


TANGIBLE FIXED ASSETS





Computer equipment

£



COST OR VALUATION


At 1 July 2022
17,109


Additions
1,696



At 30 June 2023

18,805



DEPRECIATION


At 1 July 2022
13,675


Charge for the year on owned assets
2,244



At 30 June 2023

15,919



NET BOOK VALUE



At 30 June 2023
2,886



At 30 June 2022
3,434


5.


DEBTORS

2023
2022
£
£


Trade debtors
246
-

Other debtors
-
2,184

Prepayments and accrued income
336
393

582
2,577


Page 5

 
FBREADER.ORG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

6.


DEFERRED TAXATION




2023
2022


£

£






At beginning of year
(652)
(574)


Charged to profit or loss
104
(78)



AT END OF YEAR
(548)
(652)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(548)
(652)

(548)
(652)


7.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



101 (2022 - 101) Ordinary shares of £0.10 each
10
10


 
Page 6