Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01truefalseDormant company41truefalse 10037999 2023-01-01 2023-12-31 10037999 2022-01-01 2022-12-31 10037999 2023-12-31 10037999 2022-12-31 10037999 c:Director4 2023-01-01 2023-12-31 10037999 d:CurrentFinancialInstruments 2023-12-31 10037999 d:CurrentFinancialInstruments 2022-12-31 10037999 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10037999 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 10037999 d:ShareCapital 2023-12-31 10037999 d:ShareCapital 2022-12-31 10037999 d:SharePremium 2023-12-31 10037999 d:SharePremium 2022-12-31 10037999 c:FRS102 2023-01-01 2023-12-31 10037999 c:Audited 2023-01-01 2023-12-31 10037999 c:FullAccounts 2023-01-01 2023-12-31 10037999 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 10037999 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 10037999 6 2023-01-01 2023-12-31 10037999 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 10037999










TEKJUR LIMITED










FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
TEKJUR LIMITED
REGISTERED NUMBER: 10037999

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
-
2,906,039

Current assets
  

Debtors: amounts falling due within one year
 5 
100
-

  
100
-

Creditors: amounts falling due within one year
 6 
-
(2,455,815)

Net current assets/(liabilities)
  
 
 
100
 
 
(2,455,815)

Total assets less current liabilities
  
100
450,224

  

Net assets
  
100
450,224


Capital and reserves
  

Called up share capital 
  
100
100,000

Share premium account
  
-
350,224

  
100
450,224


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 on 31 July 2024.




A Incerti
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

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

1.


General information

Tekjur Limited is a private company limited by shares, incorporated in England and Wales (registered number: 10037999). Its registered office is Unit 3, Rockingham Way, Redhouse Interchange, Doncaster, South Yorkshire, DN6 7FB. The principal activity throughout the year was that of a dormant company.

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 company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.

 
2.5

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.

Page 2

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

2.Accounting policies (continued)

 
2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

 
2.7

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.


3.


Employees

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


        2023
        2022
            No.
            No.







Directors
4
1

Page 3

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

4.


Fixed asset investments





Investments in subsidiary companies

£





At 1 January 2023
2,906,039


Disposals
(2,906,039)



At 31 December 2023
-





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
100
-



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
-
2,455,815



7.


Controlling party

The immediate parent undertaking is AML Juratek Limited, a company registered in England and Wales. 
On 1 March 2023 the entire share capital of AML Juratek Limited was sold to Fras-Le, a company incorporated in Brazil. The ultimate parent undertaking is Fras-Le, Avenida Rubem Bento Alves, No 1469, Room 6, Bairro Interlagos.


8.


Auditors' information

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

The audit report was signed on 31 July 2024 by Andrew Irvine (Senior Statutory Auditor) on behalf of Shorts.

 
Page 4