Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05528720 2023-01-01 2023-12-31 05528720 2022-01-01 2022-12-31 05528720 2023-12-31 05528720 2022-12-31 05528720 c:Director1 2023-01-01 2023-12-31 05528720 d:FurnitureFittings 2023-01-01 2023-12-31 05528720 d:FurnitureFittings 2023-12-31 05528720 d:FurnitureFittings 2022-12-31 05528720 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 05528720 d:OfficeEquipment 2023-01-01 2023-12-31 05528720 d:OfficeEquipment 2023-12-31 05528720 d:OfficeEquipment 2022-12-31 05528720 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 05528720 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 05528720 d:CurrentFinancialInstruments 2023-12-31 05528720 d:CurrentFinancialInstruments 2022-12-31 05528720 d:Non-currentFinancialInstruments 2023-12-31 05528720 d:Non-currentFinancialInstruments 2022-12-31 05528720 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05528720 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 05528720 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 05528720 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 05528720 d:ShareCapital 2023-12-31 05528720 d:ShareCapital 2022-12-31 05528720 d:RetainedEarningsAccumulatedLosses 2023-12-31 05528720 d:RetainedEarningsAccumulatedLosses 2022-12-31 05528720 c:FRS102 2023-01-01 2023-12-31 05528720 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 05528720 c:FullAccounts 2023-01-01 2023-12-31 05528720 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 05528720 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 05528720







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


CLARITY APPOINTMENTS LIMITED






































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CLARITY APPOINTMENTS LIMITED
REGISTERED NUMBER:05528720



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,291
319

  
1,291
319

Current assets
  

Debtors: amounts falling due within one year
 5 
12,049
35,071

Cash at bank and in hand
  
25,135
40,010

  
37,184
75,081

Creditors: amounts falling due within one year
 6 
(10,976)
(31,945)

Net current assets
  
 
 
26,208
 
 
43,136

Total assets less current liabilities
  
27,499
43,455

Creditors: amounts falling due after more than one year
  
(30,092)
(35,648)

  

Net (liabilities)/assets
  
(2,593)
7,807


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
(3,593)
6,807

  
(2,593)
7,807


Page 1

 


CLARITY APPOINTMENTS LIMITED
REGISTERED NUMBER:05528720


    
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 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: 




C L Wight
Director
Date: 25 July 2024

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

Page 2

 


CLARITY APPOINTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Clarity Appointments Limited is a private company limited by shares and incorporated in England and Wales. The company's registered number and registered office is given in the company information page of these financial statements.
The financial statements are presented in sterling which is the functional currency of the company and rounded to
the nearest £.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

As at 31 December 2023 the company has net liabilities of £14,439 (2022: £7,807 net assets). The director
believes the accounts should however be prepared on a going concern basis due to the ongoing support of the
directors.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 3

 


CLARITY APPOINTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
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.

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:

Fixtures and fittings
-
25%
Straight line
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.

 
2.6

Financial instruments

Financial instruments are recognised in the company's Statement of Financial Position when the company becomes party to the contractual provisions of the instrument.


3.


Employees

2023
2022
£
£

Wages and salaries
64,151
51,085

Social security costs
514
1,815

Cost of defined contribution scheme
18,858
12,800

83,523
65,700


The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 4

 


CLARITY APPOINTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 January 2023
2,442
38,745
41,187


Additions
1,414
-
1,414



At 31 December 2023

3,856
38,745
42,601



Depreciation


At 1 January 2023
2,442
38,426
40,868


Charge for the year on owned assets
333
109
442



At 31 December 2023

2,775
38,535
41,310



Net book value



At 31 December 2023
1,081
210
1,291



At 31 December 2022
-
319
319


5.


Debtors

2023
2022
£
£


Trade debtors
-
33,054

Other debtors
10,527
556

Prepayments and accrued income
1,522
1,461

12,049
35,071


Page 5

 


CLARITY APPOINTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
5,556
5,556

Trade creditors
2,101
2,851

Corporation tax
-
7,589

Other taxation and social security
1,758
9,772

Other creditors
186
4,797

Accruals and deferred income
1,375
1,380

10,976
31,945



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
30,092
35,648

30,092
35,648


 
Page 6