Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-301true2022-10-01No description of principal activityfalsetrue1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03942992 2022-10-01 2023-09-30 03942992 2021-10-01 2022-09-30 03942992 2023-09-30 03942992 2022-09-30 03942992 c:Director1 2022-10-01 2023-09-30 03942992 d:OfficeEquipment 2022-10-01 2023-09-30 03942992 d:OfficeEquipment 2023-09-30 03942992 d:OfficeEquipment 2022-09-30 03942992 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 03942992 d:CurrentFinancialInstruments 2023-09-30 03942992 d:CurrentFinancialInstruments 2022-09-30 03942992 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 03942992 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 03942992 d:ShareCapital 2023-09-30 03942992 d:ShareCapital 2022-09-30 03942992 d:RetainedEarningsAccumulatedLosses 2023-09-30 03942992 d:RetainedEarningsAccumulatedLosses 2022-09-30 03942992 c:FRS102 2022-10-01 2023-09-30 03942992 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 03942992 c:FullAccounts 2022-10-01 2023-09-30 03942992 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 03942992 2 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

03942992







CARILLON MILLOR LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED
30 SEPTEMBER 2023

































CARILLON MILLOR LTD
REGISTERED NUMBER:03942992

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
329

Current assets
  

Debtors: amounts falling due within one year
 5 
7,118
-

Bank and cash balances
  
67,743
63,622

  
74,861
63,622

Creditors: amounts falling due within one year
 6 
(21,571)
(13,791)

Net current assets
  
 
 
53,290
 
 
49,831

Total assets less current liabilities
  
53,290
50,160

  

Net assets
  
53,290
50,160


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
53,289
50,159

  
53,290
50,160


Page 1

CARILLON MILLOR LTD
REGISTERED NUMBER:03942992
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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: 


J.N. Carlin
Director

Date: 4 March 2024

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

Page 2

CARILLON MILLOR LTD
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Carillon Millor Ltd ('the Company') is a private limited company, limited by shares, and is domiciled and incorporated in England and Wales.
The address of its registered office is Brockbourne House, 77 Mount Ephraim, Tunbridge Wells, Kent, TN4 8BS.
The address of its place of business is The Chestnut Close, Peakirk, Peterborough, PE6 7NW.  

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 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.

Monetary amounts in these financial statements are stated in pounds sterling and are rounded to the nearest whole £1, except where otherwise indicated.

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

Turnover comprises revenue recognised by the Company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
Revenue is recognised at the earlier of: invoice raised (and the Company aims to invoice monthly); following start or completion of engagement (as detailed in the engagement or relevant correspondence) or, lastly, periodic payments for work part completed; also as agreed by engagement.

Page 3

CARILLON MILLOR LTD
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.4

Interest income

Interest income is recognised in the Statement of income and retained earnings using the effective interest method.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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.

 
2.7

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.  

Depreciation is provided on the following basis:

Office equipment
-
33% 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.

 
2.8

Creditors

Short-term creditors are measured at the transaction price.

Page 4

CARILLON MILLOR LTD
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.9

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, loans to related parties and investments in ordinary shares.

 
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.


3.


Employees

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


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 October 2022 and 30 September 2023
3,845



Depreciation


At 1 October 2022
3,516


Charge for the year on owned assets
329



At 30 September 2023

3,845



Net book value



At 30 September 2023
-



At 30 September 2022
329

Page 5

CARILLON MILLOR LTD
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
6,840
-

Other debtors
278
-

7,118
-



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
1,365
841

Other taxation and social security
-
77

Other creditors
16,626
9,973

Accruals and deferred income
3,580
2,900

21,571
13,791


 
Page 6