Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312022-08-09falsefalseThe principal activity of the company is that of educational support services.1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14284851 2022-08-08 14284851 2022-08-09 2023-12-31 14284851 2021-08-09 2022-08-08 14284851 2023-12-31 14284851 c:Director1 2022-08-09 2023-12-31 14284851 d:CurrentFinancialInstruments 2023-12-31 14284851 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14284851 d:ShareCapital 2023-12-31 14284851 d:RetainedEarningsAccumulatedLosses 2023-12-31 14284851 c:OrdinaryShareClass1 2022-08-09 2023-12-31 14284851 c:OrdinaryShareClass1 2023-12-31 14284851 c:FRS102 2022-08-09 2023-12-31 14284851 c:AuditExempt-NoAccountantsReport 2022-08-09 2023-12-31 14284851 c:FullAccounts 2022-08-09 2023-12-31 14284851 c:PrivateLimitedCompanyLtd 2022-08-09 2023-12-31 14284851 e:PoundSterling 2022-08-09 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 14284851














LOUIS LOUIS LTD

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
LOUIS LOUIS LTD
REGISTERED NUMBER:14284851

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,425

Cash at bank
 5 
32,791

  
34,216

Creditors: amounts falling due within one year
 6 
(12,635)

Net current assets
  
 
 
21,581

Total assets less current liabilities
  
21,581

  

Net assets
  
21,581


Capital and reserves
  

Called up share capital 
 7 
1

Profit and loss account
  
21,580

  
21,581


The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

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: 




O Losse
Director

Date: 8 August 2024

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

Page 1

 
LOUIS LOUIS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Louis Louis Ltd is a private company, limited by shares, registered in England and Wales, registration number 14284851. The registered office address is 94 Shepperton Road, London, N1 3DQ.
The company was incorporated on 9 August 2022 and commenced trading on the same date. 
The principal activity of the company is that of educational support services.

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 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.

Foreign exchange gains and losses that relate to borrowings and cash are presented in the profit and loss account within 'administration expenses'. All other foreign exchange gains and losses are presented in profit or loss.

 
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 educational support services are recognised when it is probable the company will receive the rights to the consideration due under the contract.

 
2.4

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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 2

 
LOUIS LOUIS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.6

Cash

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

 
2.7

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.

 
2.8

Financial instruments

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

 
2.9

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 director, during the period was 1.


4.


Debtors

2023
£


Accrued income
1,425



5.


Cash

2023
£

Cash at bank
32,791


Page 3

 
LOUIS LOUIS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

6.


Creditors: amounts falling due within one year

2023
£

Corporation tax
7,515

Accruals
5,120

12,635



7.


Share capital

2023
£
Allotted, called up and fully paid


1 Ordinary share of £1.00
1


On incorporation, the company issued 1 ordinary share at nominal value.


8.


Transactions with the director

During the year, dividends of £10,407 were paid to the director.

 
Page 4