Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-12-3112023-01-01truefalseNo description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13806317 2023-01-01 2023-12-31 13806317 2021-12-17 2022-12-31 13806317 2023-12-31 13806317 2022-12-31 13806317 c:Director1 2023-01-01 2023-12-31 13806317 d:OfficeEquipment 2023-01-01 2023-12-31 13806317 d:OfficeEquipment 2023-12-31 13806317 d:OfficeEquipment 2022-12-31 13806317 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13806317 d:CurrentFinancialInstruments 2023-12-31 13806317 d:CurrentFinancialInstruments 2022-12-31 13806317 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13806317 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13806317 d:ShareCapital 2023-12-31 13806317 d:ShareCapital 2022-12-31 13806317 d:RetainedEarningsAccumulatedLosses 2023-12-31 13806317 d:RetainedEarningsAccumulatedLosses 2022-12-31 13806317 c:FRS102 2023-01-01 2023-12-31 13806317 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13806317 c:FullAccounts 2023-01-01 2023-12-31 13806317 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13806317 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 13806317









CHLOE EWART LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
CHLOE EWART LTD
REGISTERED NUMBER: 13806317

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2023
2022
2022
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
1,155
844

  
1,155
844

Current assets
  

Cash at bank and in hand
 5 
85,814
77,374

  
85,814
77,374

Creditors: amounts falling due within one year
 6 
(22,208)
(27,294)

Net current assets
  
 
 
63,606
 
 
50,080

Total assets less current liabilities
  
64,761
50,924

  

Net assets
  
64,761
50,924


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
64,759
50,922

  
64,761
50,924


Page 1

 
CHLOE EWART LTD
REGISTERED NUMBER: 13806317
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 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 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 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 19 March 2024.

................................................
Chloe Ewart
Director

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

Page 2

 
CHLOE EWART LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Chloe Ewart Ltd is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.

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.

 
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 fees receivable. The following criteria must also be met before revenue is recognised: 

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.

 
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 reporting date in the countries where the Company operates and generates income.

 
2.5

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.

Page 3

 
CHLOE EWART LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

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
-
33%

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.

 
2.6

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. 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.

 
2.7

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.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2023
        2022
            No.
            No.







Director
1
1

Page 4

 
CHLOE EWART LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2023
1,266


Additions
1,000



At 31 December 2023

2,266



Depreciation


At 1 January 2023
422


Charge for the year on owned assets
689



At 31 December 2023

1,111



Net book value



At 31 December 2023
1,155



At 31 December 2022
844


5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
85,814
77,374

85,814
77,374


Page 5

 
CHLOE EWART LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
343
-

Corporation tax
3,033
11,658

Other taxation and social security
5,371
9,060

Other creditors
11,961
4,076

Accruals and deferred income
1,500
2,500

22,208
27,294



7.


Related party transactions

At the reporting date, the company owed £11,961 to Chloe Ewart, the director of the company.

 
Page 6