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 2006.2022-07-01falseNo description of principal activity33truetrue 12085437 2022-07-01 2023-06-30 12085437 2021-07-01 2022-06-30 12085437 2023-06-30 12085437 2022-06-30 12085437 c:Director1 2022-07-01 2023-06-30 12085437 c:Director2 2022-07-01 2023-06-30 12085437 d:CurrentFinancialInstruments 2023-06-30 12085437 d:CurrentFinancialInstruments 2022-06-30 12085437 d:Non-currentFinancialInstruments 2023-06-30 12085437 d:Non-currentFinancialInstruments 2022-06-30 12085437 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12085437 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 12085437 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 12085437 d:Non-currentFinancialInstruments d:AfterOneYear 2022-06-30 12085437 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-06-30 12085437 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-06-30 12085437 d:ShareCapital 2023-06-30 12085437 d:ShareCapital 2022-06-30 12085437 d:RetainedEarningsAccumulatedLosses 2023-06-30 12085437 d:RetainedEarningsAccumulatedLosses 2022-06-30 12085437 c:OrdinaryShareClass1 2022-07-01 2023-06-30 12085437 c:OrdinaryShareClass1 2023-06-30 12085437 c:OrdinaryShareClass1 2022-06-30 12085437 c:FRS102 2022-07-01 2023-06-30 12085437 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 12085437 c:FullAccounts 2022-07-01 2023-06-30 12085437 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12085437










TRADE MARK AGENCIES LTD









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
TRADE MARK AGENCIES LTD
REGISTERED NUMBER: 12085437

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
6,161
9,613

Cash at bank and in hand
 5 
37,520
49,406

  
43,681
59,019

Creditors: amounts falling due within one year
 6 
(20,625)
(22,340)

Net current assets
  
 
 
23,056
 
 
36,679

Total assets less current liabilities
  
23,056
36,679

Creditors: amounts falling due after more than one year
 7 
(7,667)
(11,667)

  

Net assets
  
15,389
25,012


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
15,289
24,912

  
15,389
25,012


Page 1

 
TRADE MARK AGENCIES LTD
REGISTERED NUMBER: 12085437
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 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 on 12 December 2023.




T Sparkes
M Williams
Director
Director

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

Page 2

 
TRADE MARK AGENCIES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Trade Mark Agencies Limited is a company domiciled in England & Wales, Registration number is 12085437. The registered office is 15 Meadoway, Sedrup, Aylesbury, HP17 8QJ.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

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.

Page 3

 
TRADE MARK AGENCIES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
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 reporting 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.

 
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.

 
2.10

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.

Page 4

 
TRADE MARK AGENCIES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

3.


Employees

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


4.


Debtors

2023
2022
£
£


Trade debtors
6,161
9,501

Other debtors
-
112

6,161
9,613



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
37,520
49,406

37,520
49,406



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
4,000
4,000

Corporation tax
11,063
14,101

Other taxation and social security
1,235
26

Other creditors
4,327
4,213

20,625
22,340



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
7,667
11,667

7,667
11,667


Page 5

 
TRADE MARK AGENCIES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
4,000
4,000


4,000
4,000


Amounts falling due 2-5 years

Bank loans
7,667
11,667


7,667
11,667


11,667
15,667



9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100


 
Page 6