Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-311The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12023-01-01falseNo description of principal activityfalsetrue 13661055 2023-01-01 2023-12-31 13661055 2021-10-05 2022-12-31 13661055 2023-12-31 13661055 2022-12-31 13661055 2021-10-05 13661055 c:Director1 2023-01-01 2023-12-31 13661055 d:MotorVehicles 2023-01-01 2023-12-31 13661055 d:MotorVehicles 2023-12-31 13661055 d:MotorVehicles 2022-12-31 13661055 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13661055 d:CurrentFinancialInstruments 2023-12-31 13661055 d:CurrentFinancialInstruments 2022-12-31 13661055 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13661055 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13661055 d:ShareCapital 2023-12-31 13661055 d:ShareCapital 2022-12-31 13661055 d:ShareCapital 2021-10-05 13661055 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 13661055 d:RetainedEarningsAccumulatedLosses 2023-12-31 13661055 d:RetainedEarningsAccumulatedLosses 2021-10-05 2022-12-31 13661055 d:RetainedEarningsAccumulatedLosses 2022-12-31 13661055 d:RetainedEarningsAccumulatedLosses 2021-10-05 13661055 c:OrdinaryShareClass1 2023-01-01 2023-12-31 13661055 c:OrdinaryShareClass1 2023-12-31 13661055 c:OrdinaryShareClass1 2022-12-31 13661055 c:FRS102 2023-01-01 2023-12-31 13661055 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13661055 c:FullAccounts 2023-01-01 2023-12-31 13661055 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13661055 2 2023-01-01 2023-12-31 13661055 6 2023-01-01 2023-12-31 13661055 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 13661055














VICARI LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 DECEMBER 2023

 
VICARI LIMITED
 

CONTENTS



Page
Statement of financial position
 
1 - 2
Statement of changes in equity
 
3
Notes to the financial statements
 
4 - 7


 
VICARI LIMITED
REGISTERED NUMBER:13661055

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible fixed assets
  
29,702
41,199

Fixed asset investments
  
283,429
283,429

  
313,131
324,628

Current assets
  

Debtors: amounts falling due within one year
 6 
973
618

Cash at bank and in hand
  
288,924
417,075

Current liabilities
  
289,897
417,693

Creditors: amounts falling due within one year
 7 
(9,344)
(139,690)

Net current assets
  
 
 
280,553
 
 
278,003

Total assets less current liabilities
  
593,684
602,631

  

Net assets
  
593,684
602,631


Capital and reserves
  

Called up share capital 
 8 
10
10

Profit and loss account
  
593,674
602,621

  
593,684
602,631


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 year 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 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 8 August 2024.




S Brizay
Director
Page 1

 
VICARI LIMITED
REGISTERED NUMBER:13661055
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023


The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
VICARI 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
10
602,621
602,631



Loss for the year
-
(8,947)
(8,947)


At 31 December 2023
10
593,674
593,684


The notes on pages 4 to 7 form part of these financial statements.


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


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 October 2021
10
-
10



Profit for the period
-
602,621
602,621


At 31 December 2022
10
602,621
602,631


The notes on pages 4 to 7 form part of these financial statements.

Page 3

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

1.


General information

Vicari Limited is a limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, United Kingdom, WD6 1JD.

The principal activity of the Company during the year was that of providing consultancy services. 

The financial statements are presented in £ sterling, which is the functional currency of the 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 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.

The following principal accounting policies have been applied:

  
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied in the year exclusive of trade discounts and excluding Value Added Tax.

Revenue is recognised either over the period for which the service is provided, or at successful completion of the service to the client, depending on the nature of the engagement.

  
2.3

Interest income

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

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

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 resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.5

Interest income

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

Page 4

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

2.Accounting policies (continued)

 
2.6

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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.7

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:

Motor vehicles
-
25%

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.

 
2.8

Valuation of investments

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.

  
2.9

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade
and other debtors, trade and other creditors, cash at bank and in hand.

Trade debtors and other debtors are recognised initially at the transaction price less attributable
transaction costs. Trade creditors and other creditors are recognised initially at transaction price plus
attributable transaction costs. Subsequently they are measured at amortised cost using the effective
interest method, less any impairment losses in the case of trade and other debtors.

Cash and cash equivalents comprise cash balances and call deposits.

Page 5

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

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


At 1 January 2023
45,990



At 31 December 2023

45,990



Depreciation


At 1 January 2023
4,791


Charge for the year on owned assets
11,498



At 31 December 2023

16,289



Net book value



At 31 December 2023
29,701



At 31 December 2022
41,199


5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 January 2023
283,429



At 31 December 2023
283,429





6.


Debtors

2023
2022
£
£


Other debtors
63
-

Prepayments and accrued income
910
618

Page 6

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

6.Debtors (continued)



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
598
132,123

Other creditors
4,818
3,977

Accruals and deferred income
3,928
3,590

9,344
139,690



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



10 (2022 - 10) Ordinary shares shares of £1 each
10
10


 
Page 7