Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30Tax is recognised in the Statement of Income and Retained Earnings. The current corporation 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.2022-07-01truefalseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01629472 2022-07-01 2023-06-30 01629472 2021-07-01 2022-06-30 01629472 2023-06-30 01629472 2022-06-30 01629472 c:CompanySecretary1 2022-07-01 2023-06-30 01629472 c:Director1 2022-07-01 2023-06-30 01629472 c:RegisteredOffice 2022-07-01 2023-06-30 01629472 d:CurrentFinancialInstruments 2023-06-30 01629472 d:CurrentFinancialInstruments 2022-06-30 01629472 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 01629472 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 01629472 d:ShareCapital 2023-06-30 01629472 d:ShareCapital 2022-06-30 01629472 d:RetainedEarningsAccumulatedLosses 2023-06-30 01629472 d:RetainedEarningsAccumulatedLosses 2022-06-30 01629472 c:FRS102 2022-07-01 2023-06-30 01629472 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 01629472 c:FullAccounts 2022-07-01 2023-06-30 01629472 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 01629472 6 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure
Registered number: 01629472


 
 
 
 
 
 
 
 
CORINTHIAN COLUMN LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

 
CORINTHIAN COLUMN LIMITED
 

COMPANY INFORMATION


Director
C. Comninos 




Company secretary
S. Comninos



Registered number
01629472



Registered office
27 Wilfred Street

London

SW1E 6PR





 
CORINTHIAN COLUMN LIMITED
 

CONTENTS



Page
Balance Sheet
 
1
Notes to the Financial Statements
 
2 - 4


 
CORINTHIAN COLUMN LIMITED
REGISTERED NUMBER: 01629472

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
289,481
280,237

Current assets
  

Debtors
 5 
2,385
62

Cash at bank and in hand
  
31,541
113,842

  
33,926
113,904

Creditors: amounts falling due within one year
 6 
(10,307)
(9,408)

Net current assets
  
 
 
23,619
 
 
104,496

Net assets
  
313,100
384,733


Capital and reserves
  

Allotted, called up and fully paid share capital
  
100
100

Profit and loss account
  
313,000
384,633

Equity shareholder's funds
  
313,100
384,733


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 Director's Report and Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 March 2024.




C. Comninos
Director

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

Page 1

 
CORINTHIAN COLUMN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Corinthian Column Limited (Company number: 01629472), having its registered office and trading address at 27 Wilfred Street, London, SW1E 6PR, is a private limited company incorporated in England and Wales.

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 the UK and the Republic of Ireland and the Companies Act 2006.
The Company has taken advantage from the exemption in Financial Reporting Standard 102, Section 33.1A not to disclose transactions with group entities which are wholly owned by a member of the group.

The following principal accounting policies have been applied:

  
2.2

Statement of Cash Flows

The Company has taken advantage of the exemption from Financial Reporting Standard 102 Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Debtors

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

Page 2

 
CORINTHIAN COLUMN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
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.

 
2.7

Creditors

Short-term creditors are measured at the transaction price.

  
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

  
2.9

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings.

 
2.10

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current corporation 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 is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.


3.


Employees

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

Page 3

 
CORINTHIAN COLUMN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Investments





Investments in subsidiary companies
Other investments
Total

£
£
£



Cost or valuation


At 1 July 2022
300
279,937
280,237


Revaluations
-
9,244
9,244



At 30 June 2023
300
289,181
289,481





5.


Debtors

2023
2022
£
£

Amounts falling due within one year

Amounts owed by group undertakings
2,373
-

Other debtors
12
62

2,385
62



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
216

Amounts owed to group undertakings
-
147

Other taxation and social security
1,106
1,610

Other creditors
6,576
4,900

Accruals and deferred income
2,625
2,535

10,307
9,408



Page 4