Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31falsefalsetrue2022-11-010No description of principal activity0false 10143672 2022-11-01 2023-10-31 10143672 2022-01-01 2022-10-31 10143672 2023-10-31 10143672 2022-10-31 10143672 c:Director1 2022-11-01 2023-10-31 10143672 d:CurrentFinancialInstruments 2023-10-31 10143672 d:CurrentFinancialInstruments 2022-10-31 10143672 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 10143672 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 10143672 d:ShareCapital 2023-10-31 10143672 d:ShareCapital 2022-10-31 10143672 d:RetainedEarningsAccumulatedLosses 2023-10-31 10143672 d:RetainedEarningsAccumulatedLosses 2022-10-31 10143672 c:OrdinaryShareClass1 2022-11-01 2023-10-31 10143672 c:OrdinaryShareClass1 2023-10-31 10143672 c:OrdinaryShareClass1 2022-10-31 10143672 c:FRS102 2022-11-01 2023-10-31 10143672 c:Audited 2022-11-01 2023-10-31 10143672 c:FullAccounts 2022-11-01 2023-10-31 10143672 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 10143672 c:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 10143672 e:PoundSterling 2022-11-01 2023-10-31 xbrli:shares iso4217:GBP xbrli:pure
Company registration number: 10143672







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2023


EPSA UK PROJECTS LIMITED






































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EPSA UK PROJECTS LIMITED
REGISTERED NUMBER:10143672



STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
  
34,298
35,501

  
34,298
35,501

Creditors: amounts falling due within one year
 5 
(1,800)
(1,000)

Net current assets
  
 
 
32,498
 
 
34,501

Total assets less current liabilities
  
32,498
34,501

  

Net assets
  
32,498
34,501


Capital and reserves
  

Called up share capital 
 6 
380,000
380,000

Profit and loss account
  
(347,502)
(345,499)

  
32,498
34,501


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 income statement 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 16 July 2024.




A M Llorens Torne
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


EPSA UK PROJECTS LIMITED
 


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

1.


General information

EPSA UK Projects Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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.

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 (see note 3).

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

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.

 
2.4

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.


Judgments in applying accounting policies and key sources of estimation uncertainty

No significant judgements or estimates have had to be made by the directors in preparing these financial statements.

Page 2

 


EPSA UK PROJECTS LIMITED
 


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

4.


Employees

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


        2023
        2022
            No.
            No.





0
0


5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
1,800
1,000

1,800
1,000



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



380,000 (2022 - 380,000) Ordinary shares of £1.00 each
380,000
380,000



7.


Immediate parent and ultimate controlling party

The immediate parent company is EPSA Internacional, S.A, a company incorporated in Spain. The company's registered office is in Spain at Calle Almagro 11, Madrid, 28010. The company's business address is in Spain at Calle Pelaya, 12, 28110 Algete, Spain 28110.
The ultimate parent undertaking is Llotor S.L, a company incorporated in Spain. The company's registered office is in Spain at Calle Almagro 11, Madrid, 28010. The company's business address is in Spain at Calle Pelaya, 12, 28110 Algete, Spain 28110.


8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 October 2023 was unqualified.

The audit report was signed on 29 July 2024 by James Fox ACA FCCA (Senior Statutory Auditor) on behalf of Menzies LLP.

Page 3