Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11874391 2023-04-01 2024-03-31 11874391 2022-04-01 2023-03-31 11874391 2024-03-31 11874391 2023-03-31 11874391 c:Director1 2023-04-01 2024-03-31 11874391 d:CurrentFinancialInstruments 2024-03-31 11874391 d:CurrentFinancialInstruments 2023-03-31 11874391 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11874391 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11874391 d:ShareCapital 2024-03-31 11874391 d:ShareCapital 2023-03-31 11874391 d:RetainedEarningsAccumulatedLosses 2024-03-31 11874391 d:RetainedEarningsAccumulatedLosses 2023-03-31 11874391 c:OrdinaryShareClass1 2023-04-01 2024-03-31 11874391 c:OrdinaryShareClass1 2024-03-31 11874391 c:OrdinaryShareClass1 2023-03-31 11874391 c:OrdinaryShareClass2 2023-04-01 2024-03-31 11874391 c:OrdinaryShareClass2 2024-03-31 11874391 c:OrdinaryShareClass2 2023-03-31 11874391 c:OrdinaryShareClass3 2023-04-01 2024-03-31 11874391 c:OrdinaryShareClass3 2024-03-31 11874391 c:OrdinaryShareClass3 2023-03-31 11874391 c:OrdinaryShareClass4 2023-04-01 2024-03-31 11874391 c:OrdinaryShareClass4 2024-03-31 11874391 c:OrdinaryShareClass4 2023-03-31 11874391 c:OrdinaryShareClass5 2023-04-01 2024-03-31 11874391 c:OrdinaryShareClass5 2024-03-31 11874391 c:OrdinaryShareClass5 2023-03-31 11874391 c:FRS102 2023-04-01 2024-03-31 11874391 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11874391 c:FullAccounts 2023-04-01 2024-03-31 11874391 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11874391 6 2023-04-01 2024-03-31 11874391 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11874391









CRESCERE CAPITAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CRESCERE CAPITAL LIMITED
REGISTERED NUMBER: 11874391

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
107,581
27,000

  
107,581
27,000

Current assets
  

Debtors: amounts falling due within one year
 5 
223,810
9,265

Cash at bank and in hand
 6 
1,139
111,900

  
224,949
121,165

Creditors: amounts falling due within one year
 7 
(106,850)
(111,610)

Net current assets
  
 
 
118,099
 
 
9,555

Total assets less current liabilities
  
225,680
36,555

  

Net assets
  
225,680
36,555


Capital and reserves
  

Called up share capital 
 8 
145
145

Profit and loss account
  
225,535
36,410

  
225,680
36,555


Page 1

 
CRESCERE CAPITAL LIMITED
REGISTERED NUMBER: 11874391
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

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 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 comprehensive income 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: 




O J Fraser-Looen
Director

Date: 29 July 2024

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

Page 2

 
CRESCERE CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Crescere Capital Limited is a private company limited by shares and incorporated in England & Wales (registered number 11874391). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

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 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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.4

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 3

 
CRESCERE CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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





4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 April 2023
27,000


Additions
80,581



At 31 March 2024
107,581




Page 4

 
CRESCERE CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
-
450

Other debtors
222,611
8,815

Prepayments and accrued income
1,199
-

223,810
9,265



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,139
111,900

1,139
111,900



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
944
6,198

Corporation tax
-
17,826

Other creditors
101,906
83,586

Accruals and deferred income
4,000
4,000

106,850
111,610


Page 5

 
CRESCERE CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



5 (2023 - 5) Ordinary A shares of £1.00 each
5
5
5 (2023 - 5) Ordinary B shares of £1.00 each
5
5
45 (2023 - 45) Ordinary C shares of £1.00 each
45
45
45 (2023 - 45) Ordinary D shares of £1.00 each
45
45
45 (2023 - 45) Ordinary E shares of £1.00 each
45
45

145

145


 
Page 6