Caseware UK (AP4) 2023.0.135 2023.0.135 2022-12-312022-12-311true1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2022-01-01No description of principal activitytrue 11072826 2022-01-01 2022-12-31 11072826 2021-01-01 2021-12-31 11072826 2022-12-31 11072826 2021-12-31 11072826 c:Director1 2022-01-01 2022-12-31 11072826 c:RegisteredOffice 2022-01-01 2022-12-31 11072826 d:CurrentFinancialInstruments 2022-12-31 11072826 d:CurrentFinancialInstruments 2021-12-31 11072826 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11072826 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 11072826 d:ShareCapital 2022-12-31 11072826 d:ShareCapital 2021-12-31 11072826 d:RetainedEarningsAccumulatedLosses 2022-12-31 11072826 d:RetainedEarningsAccumulatedLosses 2021-12-31 11072826 c:FRS102 2022-01-01 2022-12-31 11072826 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 11072826 c:FullAccounts 2022-01-01 2022-12-31 11072826 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 11072826 d:Subsidiary1 2022-01-01 2022-12-31 11072826 d:Subsidiary1 1 2022-01-01 2022-12-31 11072826 6 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure
Registered number: 11072826









PLANET CARE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

 
PLANET CARE LIMITED
 

COMPANY INFORMATION


Director
M Zupan 




Registered number
11072826



Registered office
1st Floor Sackville House
143-149 Fenchurch Street

London

EC3M 6BL





 
PLANET CARE LIMITED
 

CONTENTS



Page
Balance Sheet
 
1
Notes to the Financial Statements
 
2 - 5


 
PLANET CARE LIMITED
REGISTERED NUMBER: 11072826

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Investments
 4 
9,718
9,718

Current assets
  

Debtors
 5 
431
608

Creditors: amounts falling due within one year
 6 
(17,370)
(13,938)

Net current liabilities
  
 
 
(16,939)
 
 
(13,330)

Net liabilities
  
(7,221)
(3,612)


Capital and reserves
  

Allotted, called up and fully paid share capital
  
1,322
1,322

Profit and loss account
  
(8,543)
(4,934)

Equity shareholder's deficit
  
(7,221)
(3,612)


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 Director's Report and the 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 29 September 2023.




M Zupan
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
PLANET CARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Planet Care Limited (registered number: 11072826), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BL and principal place of business at Stegne 21, 1000 Ljubljiana, Slovenia, 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 UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Statement of Cash Flows

The Company has taken advantage of the exemptions in 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

Going concern

At 31 December 2022, the Company had net liabilities of £7,221 (2021: £3,612). However, the director and shareholder will continue to support the Company for the foreseeable future and therefore considers the Company to be a going concern.

 
2.4

Foreign currency translation

Functional and presentation currency
The Company's functional and presentational currency is British Pound Sterling (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.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of Income and Retained Earnings within 'other operating income'.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price.

Page 2

 
PLANET CARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
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, loans to related parties and investments in ordinary shares.
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.
Financial assets that are measured at cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date.

  
2.9

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2021 - 1).

Page 3

 
PLANET CARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 January 2022 and 31 December 2022
9,718





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Holding

Planet Care d.o.o.
Stegne 21, 1000 Ljubljana, Slovenia
100%

The aggregate of the share capital and reserves as at 31 December 2022 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)

Planet Care d.o.o.
19,702
6,024

Page 4

 
PLANET CARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

5.


Debtors

2022
2021
£
£

Due within one year

Other debtors
-
300

Prepayments and accrued income
431
308

431
608



6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
-
420

Other creditors
3,624
3,624

Accruals and deferred income
1,920
1,600

Amounts owed to group undertakings
11,826
8,294

17,370
13,938


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.


Page 5