Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31Marketing and digitsal services02023-01-01truefalsetrue0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14096554 2022-12-31 14096554 2023-01-01 2023-03-31 14096554 2021-04-01 2022-12-31 14096554 2023-03-31 14096554 c:Director1 2023-01-01 2023-03-31 14096554 d:CurrentFinancialInstruments 2023-03-31 14096554 d:ShareCapital 2023-01-01 2023-03-31 14096554 d:ShareCapital 2023-03-31 14096554 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-03-31 14096554 d:RetainedEarningsAccumulatedLosses 2023-03-31 14096554 c:FRS102 2023-01-01 2023-03-31 14096554 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-03-31 14096554 c:FullAccounts 2023-01-01 2023-03-31 14096554 c:PrivateLimitedCompanyLtd 2023-01-01 2023-03-31 iso4217:GBP xbrli:pure
Company registration number: 14096554







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 MARCH 2023


CHF Digital Ltd






































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CHF DIGITAL LTD
REGISTERED NUMBER:14096554



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
£


Current assets
60,100

Creditors: amounts falling due within one year
(12,615)

Net current assets
 
 
47,485

Total assets less current liabilities
47,485


Net assets
47,485



Capital and reserves
47,485


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 period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 income statement 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 19 January 2024.




C H Freed
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 1

 


CHF DIGITAL LTD
 



STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MARCH 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Profit for the period

-
47,385
47,385


Other comprehensive income for the period
-
-
-


Total comprehensive income for the period
-
47,385
47,385


Contributions by and distributions to owners

Shares issued during the period
100
-
100


Total transactions with owners
100
-
100


At 31 March 2023
100
47,385
47,485

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 


CHF DIGITAL LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

1.


General information

CHF Digital Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company information page. the presentation currency is Pound Sterling (£).

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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.

Page 3

 


CHF DIGITAL LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
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.

 
2.4

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.

 
2.5

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.


Debtors

2023
£


Trade debtors
60,000

Other debtors
100

60,100



4.


Creditors: Amounts falling due within one year

2023
£

Corporation tax
11,115

Accruals and deferred income
1,500

12,615


Page 4