Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31true3false2023-01-013trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00922303 2023-01-01 2023-12-31 00922303 2022-01-01 2022-12-31 00922303 2023-12-31 00922303 2022-12-31 00922303 c:Director1 2023-01-01 2023-12-31 00922303 d:CurrentFinancialInstruments 2023-12-31 00922303 d:CurrentFinancialInstruments 2022-12-31 00922303 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 00922303 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 00922303 d:ShareCapital 2023-12-31 00922303 d:ShareCapital 2022-12-31 00922303 d:RetainedEarningsAccumulatedLosses 2023-12-31 00922303 d:RetainedEarningsAccumulatedLosses 2022-12-31 00922303 c:OrdinaryShareClass1 2023-01-01 2023-12-31 00922303 c:OrdinaryShareClass1 2023-12-31 00922303 c:OrdinaryShareClass1 2022-12-31 00922303 c:FRS102 2023-01-01 2023-12-31 00922303 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 00922303 c:FullAccounts 2023-01-01 2023-12-31 00922303 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 00922303 2 2023-01-01 2023-12-31 00922303 6 2023-01-01 2023-12-31 00922303 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 00922303














THE WHO GROUP LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
THE WHO GROUP LIMITED
REGISTERED NUMBER:00922303

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
100
100

  
100
100

Current assets
  

Debtors: amounts falling due within one year
 5 
31,685
48,468

Cash at bank
 6 
147,456
259,549

  
179,141
308,017

Creditors: amounts falling due within one year
 7 
(88,612)
(93,670)

Net current assets
  
 
 
90,529
 
 
214,347

Total assets less current liabilities
  
90,629
214,447

  

Net assets
  
90,629
214,447


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
90,529
214,347

  
90,629
214,447


Page 1

 
THE WHO GROUP LIMITED
REGISTERED NUMBER:00922303
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

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 profit and loss account 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: 




P D B Townshend
Director

Date: 30 July 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
THE WHO GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The Who Group Limited is a private company, limited by shares, registered in England and Wales, registration number 00922303. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The principal activity of the company continued to be that of collection of royalties and fees.

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 the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

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 and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
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. 

Turnover from royalties is recognised when it is probable the company will receive the rights to the consideration due under the contract.
Royalties payable are calculated by reference to statements of account used for determining royalties receivable.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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, less any impairment.

Page 3

 
THE WHO GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

 Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, other creditors and loans to related parties.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).



4.


Fixed asset investments





Investments in subsidiary company

£



Cost 


At 1 January 2023
100



At 31 December 2023
100





5.


Debtors

2023
2022
£
£


Trade debtors
8,855
36,545

Other debtors
17,368
9,730

Prepayments
5,462
2,193

31,685
48,468


Page 4

 
THE WHO GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Cash

2023
2022
£
£

Cash at bank
147,456
259,549



7.


Creditors: amounts falling due within one year

2023
2022
£
£

Other creditors
69,747
90,470

Accruals
18,865
3,200

88,612
93,670



8.


Share capital

2023
2022
£
£
Authorised, allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100


 
Page 5