Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31true22023-01-01falseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11339224 2023-01-01 2023-12-31 11339224 2022-01-01 2022-12-31 11339224 2023-12-31 11339224 2022-12-31 11339224 2022-01-01 11339224 c:Director1 2023-01-01 2023-12-31 11339224 d:OfficeEquipment 2023-01-01 2023-12-31 11339224 d:OfficeEquipment 2023-12-31 11339224 d:OfficeEquipment 2022-12-31 11339224 d:CurrentFinancialInstruments 2023-12-31 11339224 d:CurrentFinancialInstruments 2022-12-31 11339224 d:Non-currentFinancialInstruments 2023-12-31 11339224 d:Non-currentFinancialInstruments 2022-12-31 11339224 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11339224 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11339224 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 11339224 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 11339224 d:ShareCapital 2023-01-01 2023-12-31 11339224 d:ShareCapital 2023-12-31 11339224 d:ShareCapital 2022-01-01 2022-12-31 11339224 d:ShareCapital 2022-12-31 11339224 d:ShareCapital 2022-01-01 11339224 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 11339224 d:RetainedEarningsAccumulatedLosses 2023-12-31 11339224 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 11339224 d:RetainedEarningsAccumulatedLosses 2022-12-31 11339224 d:RetainedEarningsAccumulatedLosses 2022-01-01 11339224 c:OrdinaryShareClass1 2023-01-01 2023-12-31 11339224 c:OrdinaryShareClass1 2023-12-31 11339224 c:OrdinaryShareClass1 2022-12-31 11339224 c:FRS102 2023-01-01 2023-12-31 11339224 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11339224 c:FullAccounts 2023-01-01 2023-12-31 11339224 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11339224 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11339224






FINANCIAL DOTS LIMITED

UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2023

 
FINANCIAL DOTS LIMITED
REGISTERED NUMBER: 11339224

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
8
14

Cash at bank and in hand
 6 
10,696
19,605

  
10,704
19,619

Creditors: amounts falling due within one year
 7 
(104,353)
(97,547)

Net current liabilities
  
 
 
(93,649)
 
 
(77,928)

Total assets less current liabilities
  
(93,649)
(77,928)

Creditors: amounts falling due after more than one year
 8 
(9,667)
(12,993)

  

Net liabilities
  
(103,316)
(90,921)


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
(103,416)
(91,021)

  
(103,316)
(90,921)


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.

Page 1

 
FINANCIAL DOTS LIMITED
REGISTERED NUMBER: 11339224
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

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 on 24 July 2024.



J Bartter
Director

The notes on pages 5 to 8 form part of these financial statements.

Page 2

 
FINANCIAL DOTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2023
100
(91,021)
(90,921)


Comprehensive income for the year

Loss for the year
-
(12,395)
(12,395)
Total comprehensive income for the year
-
(12,395)
(12,395)


Total transactions with owners
-
-
-


At 31 December 2023
100
(103,416)
(103,316)


The notes on pages 5 to 8 form part of these financial statements.

Page 3

 
FINANCIAL DOTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2022


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2022
100
(79,447)
(79,347)


Comprehensive income for the year

Loss for the year
-
(11,574)
(11,574)
Total comprehensive income for the year
-
(11,574)
(11,574)


Total transactions with owners
-
-
-


At 31 December 2022
100
(91,021)
(90,921)


The notes on pages 5 to 8 form part of these financial statements.

Page 4

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

1.Accounting policies

 
1.1

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:

 
1.2

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.

 
1.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
1.4

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
-
33%

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.

 
1.5

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 5

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

1.Accounting policies (continued)

 
1.6

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.

 
1.7

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.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Prepayments & Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.


3.


Employees

2023
£

Wages and salaries
6,396

6,396


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

Page 6

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

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2023
1,356



At 31 December 2023

1,356



Depreciation


At 1 January 2023
1,356



At 31 December 2023

1,356



Net book value



At 31 December 2023
-



At 31 December 2022
-


5.


Debtors

2023
2022
£
£


Other debtors
8
14

8
14



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
10,696
19,605

10,696
19,605


Page 7

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

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
102,603
95,797

Accruals and deferred income
1,750
1,750

104,353
97,547



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
9,667
12,993

9,667
12,993



9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100,000 (2022 - 100,000) Ordinary shares of £0.001 each
100
100


 
Page 8