Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30true2022-07-01falseNo description of principal activity11falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12691741 2022-07-01 2023-06-30 12691741 2021-07-01 2022-06-30 12691741 2023-06-30 12691741 2022-06-30 12691741 c:Director1 2022-07-01 2023-06-30 12691741 d:OfficeEquipment 2022-07-01 2023-06-30 12691741 d:OfficeEquipment 2023-06-30 12691741 d:OfficeEquipment 2022-06-30 12691741 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 12691741 d:ComputerEquipment 2022-07-01 2023-06-30 12691741 d:ComputerEquipment 2023-06-30 12691741 d:ComputerEquipment 2022-06-30 12691741 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 12691741 d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 12691741 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 12691741 d:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 12691741 d:CurrentFinancialInstruments 2023-06-30 12691741 d:CurrentFinancialInstruments 2022-06-30 12691741 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12691741 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 12691741 d:ShareCapital 2023-06-30 12691741 d:ShareCapital 2022-06-30 12691741 d:RetainedEarningsAccumulatedLosses 2023-06-30 12691741 d:RetainedEarningsAccumulatedLosses 2022-06-30 12691741 c:OrdinaryShareClass1 2022-07-01 2023-06-30 12691741 c:OrdinaryShareClass1 2023-06-30 12691741 c:OrdinaryShareClass1 2022-06-30 12691741 c:FRS102 2022-07-01 2023-06-30 12691741 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 12691741 c:FullAccounts 2022-07-01 2023-06-30 12691741 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 12691741 d:CopyrightsPatentsTrademarksServiceOperatingRights d:ExternallyAcquiredIntangibleAssets 2022-07-01 2023-06-30 12691741 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2022-07-01 2023-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12691741









EBONIE UNLIMITED LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
EBONIE UNLIMITED LTD
REGISTERED NUMBER: 12691741

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
£
£

Fixed assets
  

Intangible Assets
  
1,321
2,123

Tangible Fixed Assets
  
1,175
1,767

  
2,496
3,890

Current assets
  

Stocks
  
3,435
3,631

Debtors: amounts falling due within one year
 6 
841
680

Cash at bank and in hand
 7 
2,625
9,244

  
6,901
13,555

Creditors: amounts falling due within one year
 8 
(8,912)
(15,886)

Net current liabilities
  
 
 
(2,011)
 
 
(2,331)

  

Net assets
  
485
1,559


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
484
1,558

  
485
1,559


Page 1

 
EBONIE UNLIMITED LTD
REGISTERED NUMBER: 12691741
    
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 her 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 on 11 March 2024.




E P Allard
Director

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
EBONIE UNLIMITED LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Ebonie Unlimited Limited is a private company limited by shares and is registered in England. Its registered office is 64 Nile Street, International House, London, N1 7SR.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

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. Revenue from the sale of books is recognised when the company has transferred the significant risks and rewards of ownership to the buyer, usually when the goods have been delivered to the buyer. Revenue from services provided is recognised when services are rendered.

 
2.4

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 balance sheet date in the countries where the Company operates and generates income.

Page 3

 
EBONIE UNLIMITED LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.5

Intangible assets

IIntangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. Amortisation is charged so as to allocate the cost of assets over their estimated useful lives between 3 to 10 years, using the straight line method.

 
2.6

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:

Office equipment
-
25%
Computer equipment
-
25%

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.

 
2.7

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.

 
2.8

Debtors

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

 
2.9

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.

 
2.10

Creditors

Short-term creditors are measured at the transaction price.

 
2.11

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of
Page 4

 
EBONIE UNLIMITED LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)


2.11
Financial instruments (continued)

financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to/from related parties.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable.


3.


Employees

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


4.


Intangible assets




Trademarks

£



Cost


At 1 July 2022
3,170


Additions
170



At 30 June 2023

3,340



Amortisation


At 1 July 2022
1,047


Charge for the year on owned assets
972



At 30 June 2023

2,019



Net book value



At 30 June 2023
1,321



At 30 June 2022
2,123



Page 5

 
EBONIE UNLIMITED LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

5.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 July 2022
-
2,805
2,805


Additions
129
-
129



At 30 June 2023

129
2,805
2,934



Depreciation


At 1 July 2022
-
1,038
1,038


Charge for the year on owned assets
20
701
721



At 30 June 2023

20
1,739
1,759



Net book value



At 30 June 2023
109
1,066
1,175



At 30 June 2022
-
1,767
1,767


6.


Debtors

2023
2022
£
£


Trade debtors
779
80

Prepayments
62
600

841
680



7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
2,625
9,244


Page 6

 
EBONIE UNLIMITED LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
760
15

Corporation tax
3,545
2,718

Other creditors
807
33

Accruals and deferred income
3,800
13,120

8,912
15,886



9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share capital share of £1.00
1
1



10.


Related party transactions

At the reporting date the Company owed £794 to its director.


11.


Controlling party

The Company is controlled by its director by virtue of their shareholdings.


12.


First time adoption of FRS 102

The policies applied under the entity's previous accounting framework are not materially different to FRS
 102 and have not impacted on equity or profit or loss.

 
Page 7