Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31truefalse2023-01-01truefalseNo description of principal activity22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08722665 2023-01-01 2023-12-31 08722665 2022-01-01 2022-12-31 08722665 2023-12-31 08722665 2022-12-31 08722665 c:Director1 2023-01-01 2023-12-31 08722665 d:CurrentFinancialInstruments 2023-12-31 08722665 d:CurrentFinancialInstruments 2022-12-31 08722665 d:Non-currentFinancialInstruments 2023-12-31 08722665 d:Non-currentFinancialInstruments 2022-12-31 08722665 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 08722665 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 08722665 d:ShareCapital 2023-12-31 08722665 d:ShareCapital 2022-12-31 08722665 d:SharePremium 2023-12-31 08722665 d:SharePremium 2022-12-31 08722665 d:RetainedEarningsAccumulatedLosses 2023-12-31 08722665 d:RetainedEarningsAccumulatedLosses 2022-12-31 08722665 c:FRS102 2023-01-01 2023-12-31 08722665 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 08722665 c:FullAccounts 2023-01-01 2023-12-31 08722665 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08722665 6 2023-01-01 2023-12-31 08722665 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 08722665









SURELY GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
SURELY GROUP LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SURELY GROUP LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SURELY GROUP LIMITED for the year ended 31 December 2023 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of SURELY GROUP LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of SURELY GROUP LIMITED and state those matters that we have agreed to state to the Board of Directors of SURELY GROUP LIMITED, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SURELY GROUP LIMITED and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that SURELY GROUP LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of SURELY GROUP LIMITED. You consider that SURELY GROUP LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of SURELY GROUP LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Halkin Lerman Davis Limited
 
Beaumont Chancery
44 Southampton Buildings
Holborn
London
WC2A 1AP
13 August 2024
Page 1

 
SURELY GROUP LIMITED
REGISTERED NUMBER: 08722665

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2023
2022
2022
Note
£
£
£
£

Fixed assets
  

Investments
 4 
100
100

  
100
100

Current assets
  

Debtors: amounts falling due within one year
 5 
697,664
697,664

Cash at bank and in hand
 6 
-
621

  
697,664
698,285

Total assets less current liabilities
  
 
 
697,764
 
 
698,385

Creditors: amounts falling due after more than one year
 7 
(67,745)
(67,530)

  

Net assets
  
630,019
630,855


Capital and reserves
  

Called up share capital 
  
16,000
16,000

Share premium account
  
222,831
222,831

Profit and loss account
  
391,188
392,024

  
630,019
630,855


Page 2

 
SURELY GROUP LIMITED
REGISTERED NUMBER: 08722665
    
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 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: 




J A Levin
Director

Date: 13 August 2024

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

Page 3

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

1.


General information

Surely Group Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

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.

  
2.4

Preparation of consolidated financial statements

The financial statements contain information about Surely Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

  
2.5

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Page 4

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

2.Accounting policies (continued)

 
2.6

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.

  
2.7

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

  
2.8

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.


3.


Employees


The Company has no employees other than the directors, who did not receive any remuneration.
 
The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 5

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

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
100



At 31 December 2023
100





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
697,664
697,664

697,664
697,664



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
-
621

-
621



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Amounts owed to group undertakings
67,745
67,530

67,745
67,530


Page 6

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

8.


Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.


9.


Controlling party

The ultimate controlling party is Certua Group Limited.

 
Page 7