Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-312022-11-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07813390 2022-11-01 2023-10-31 07813390 2021-11-01 2022-10-31 07813390 2023-10-31 07813390 2022-10-31 07813390 c:Director1 2022-11-01 2023-10-31 07813390 c:Director2 2022-11-01 2023-10-31 07813390 c:RegisteredOffice 2022-11-01 2023-10-31 07813390 d:OfficeEquipment 2022-11-01 2023-10-31 07813390 d:OfficeEquipment 2023-10-31 07813390 d:OfficeEquipment 2022-10-31 07813390 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 07813390 d:ComputerEquipment 2022-11-01 2023-10-31 07813390 d:ComputerEquipment 2023-10-31 07813390 d:ComputerEquipment 2022-10-31 07813390 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 07813390 d:OtherPropertyPlantEquipment 2022-11-01 2023-10-31 07813390 d:OtherPropertyPlantEquipment 2023-10-31 07813390 d:OtherPropertyPlantEquipment 2022-10-31 07813390 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 07813390 d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 07813390 d:CurrentFinancialInstruments 2023-10-31 07813390 d:CurrentFinancialInstruments 2022-10-31 07813390 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 07813390 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 07813390 d:ShareCapital 2023-10-31 07813390 d:ShareCapital 2022-10-31 07813390 d:RetainedEarningsAccumulatedLosses 2023-10-31 07813390 d:RetainedEarningsAccumulatedLosses 2022-10-31 07813390 c:FRS102 2022-11-01 2023-10-31 07813390 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 07813390 c:FullAccounts 2022-11-01 2023-10-31 07813390 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 07813390 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure
Company registration number: 07813390







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2023


ALL I CAN LIMITED






































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ALL I CAN LIMITED
 


 
COMPANY INFORMATION


Directors
H E G Tuckwell 
J M Tuckwell 




Registered number
07813390



Registered office
Kettleburgh Lodge Farm
Rectory Road

Kettleburgh

Woodbridge

IP13 9RY




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


ALL I CAN LIMITED
REGISTERED NUMBER:07813390



STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
357

  
-
357

Current assets
  

Debtors
  
1,772
43,172

Cash at bank and in hand
  
36,493
19,137

  
38,265
62,309

Creditors: amounts falling due within one year
 5 
(13,593)
(21,328)

Net current assets
  
 
 
24,672
 
 
40,981

Total assets less current liabilities
  
24,672
41,338

Provisions for liabilities
  

Deferred tax
  
-
(68)

  
 
 
-
 
 
(68)

Net assets
  
24,672
41,270


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
24,572
41,170

  
24,672
41,270


The directors consider 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 directors acknowledge their 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: 




H E G Tuckwell
Page 1

 


ALL I CAN LIMITED
REGISTERED NUMBER:07813390


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2023

Director

Date: 30 July 2024

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

Page 2

 


ALL I CAN LIMITED
 


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

1.


General information

All I Can Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page.

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

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. 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.

Page 3

 


ALL I CAN LIMITED
 


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

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

 
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:

Office equipment
-
3 years straight line
Computer equipment
-
3 years straight line
Boats
-
3 years 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

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 


ALL I CAN LIMITED
 


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

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.10

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its 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.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.11

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.

Page 5

 


ALL I CAN LIMITED
 


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

3.


Employees

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


4.


Tangible fixed assets





Office equipment
Computer equipment
Boats
Total

£
£
£
£



Cost or valuation


At 1 November 2022
1,616
9,990
64,252
75,858



At 31 October 2023

1,616
9,990
64,252
75,858



Depreciation


At 1 November 2022
1,616
9,633
64,252
75,501


Charge for the year on owned assets
-
357
-
357



At 31 October 2023

1,616
9,990
64,252
75,858



Net book value



At 31 October 2023
-
-
-
-



At 31 October 2022
-
357
-
357


5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
2,055
5,076

Other taxation and social security
3,093
10,548

Other creditors
6,445
3,834

Accruals and deferred income
2,000
1,870

13,593
21,328


 
Page 6