Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-12-31No description of principal activity2023-01-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2false2falsetrue 13224974 2023-01-01 2023-12-31 13224974 2022-01-01 2022-12-31 13224974 2023-12-31 13224974 2022-12-31 13224974 c:Director1 2023-01-01 2023-12-31 13224974 d:CurrentFinancialInstruments 2023-12-31 13224974 d:CurrentFinancialInstruments 2022-12-31 13224974 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13224974 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13224974 d:ShareCapital 2023-12-31 13224974 d:ShareCapital 2022-12-31 13224974 d:RetainedEarningsAccumulatedLosses 2023-12-31 13224974 d:RetainedEarningsAccumulatedLosses 2022-12-31 13224974 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-12-31 13224974 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-12-31 13224974 c:FRS102 2023-01-01 2023-12-31 13224974 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13224974 c:FullAccounts 2023-01-01 2023-12-31 13224974 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 13224974










THREE FOUR SQUARED LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
THREE FOUR SQUARED LIMITED
REGISTERED NUMBER: 13224974

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
110
3,725

Cash at bank and in hand
 5 
180
32

  
290
3,757

Creditors: amounts falling due within one year
 6 
(600)
(3,371)

Net current (liabilities)/assets
  
 
 
(310)
 
 
386

Total assets less current liabilities
  
(310)
386

  

Net (liabilities)/assets
  
(310)
386


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(312)
384

  
(310)
386


Page 1

 
THREE FOUR SQUARED LIMITED
REGISTERED NUMBER: 13224974
    
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 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 March 2024.




Thomas Jones
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
THREE FOUR SQUARED LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England (no13224974). The address of the registered office is c/o Langtons, The Plaza, 100 Old Hall Street, Liverpool, L3 9QJ.
These financial statements present information about the company as an individual undertaking; it is not a member of a group of companies. The principal activity of the company is that of consultancy 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

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 balance sheet date in the countries where the Company operates and generates income.

Page 3

 
THREE FOUR SQUARED LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
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

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.

 
2.6

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.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.8

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.

Page 4

 
THREE FOUR SQUARED LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees

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


        2023
        2022
            No.
            No.







Directors
2
2


4.


Debtors

2023
2022
£
£


Trade debtors
-
3,725

Other debtors
110
-

110
3,725



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
180
32

180
32



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
-
286

Other taxation and social security
-
2,485

Accruals and deferred income
600
600

600
3,371


Page 5

 
THREE FOUR SQUARED LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
180
32




Financial assets measured at fair value through profit or loss comprise bank.
 
Page 6