Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-312023-08-012true2Propertytruetrue 12091328 2023-08-01 2024-07-31 12091328 2022-08-01 2023-07-31 12091328 2024-07-31 12091328 2023-07-31 12091328 c:Director2 2023-08-01 2024-07-31 12091328 d:CurrentFinancialInstruments 2024-07-31 12091328 d:CurrentFinancialInstruments 2023-07-31 12091328 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12091328 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12091328 d:ShareCapital 2024-07-31 12091328 d:ShareCapital 2023-07-31 12091328 d:RetainedEarningsAccumulatedLosses 2024-07-31 12091328 d:RetainedEarningsAccumulatedLosses 2023-07-31 12091328 c:EntityHasNeverTraded 2023-08-01 2024-07-31 12091328 c:FRS102 2023-08-01 2024-07-31 12091328 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12091328 c:FullAccounts 2023-08-01 2024-07-31 12091328 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12091328 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 12091328










SIRIUS WORKSPACE UK LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
SIRIUS WORKSPACE UK LIMITED
REGISTERED NUMBER: 12091328

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
100
100

Cash at bank and in hand
  
10
130

  
110
230

Creditors: amounts falling due within one year
 4 
(291)
(211)

Net current (liabilities)/assets
  
 
 
(181)
 
 
19

Total assets less current liabilities
  
(181)
19

  

Net (liabilities)/assets
  
(181)
19


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(281)
(81)

  
(181)
19


Page 1

 
SIRIUS WORKSPACE UK LIMITED
REGISTERED NUMBER: 12091328
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

For the year ended 31 July 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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.

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: 




S Comninos
Director

Date: 12 August 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
SIRIUS WORKSPACE UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Sirius Workspace UK Limited is a private company limited by shares and registered in England and Wales (12091328). The registered address is 14th Floor, 33 Cavendish Square, London, W1G 0PW.

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

Borrowing costs

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

 
2.3

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.

 
2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due within the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Page 3

 
SIRIUS WORKSPACE UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)


2.4
Financial instruments (continued)

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.


3.


Debtors

2024
2023
£
£


Called up share capital not paid
100
100



4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
291
211



5.


Related party transactions

Included in other creditors is an interest free loan to the value of £291 (2023: £211) owed to the director of the company.

 
Page 4