Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31false2No description of principal activity2023-01-01false2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11357248 2023-12-31 11357248 2023-01-01 2023-12-31 11357248 2022-01-01 2022-12-31 11357248 2022-12-31 11357248 c:Director1 2023-01-01 2023-12-31 11357248 d:CurrentFinancialInstruments 2023-12-31 11357248 d:CurrentFinancialInstruments 2022-12-31 11357248 d:ShareCapital 2023-12-31 11357248 d:ShareCapital 2022-12-31 11357248 c:FRS102 2023-01-01 2023-12-31 11357248 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 11357248 c:FullAccounts 2023-01-01 2023-12-31 11357248 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11357248 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 11357248









CERTUA LENDING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
CERTUA LENDING LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CERTUA LENDING 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 CERTUA LENDING 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 CERTUA LENDING 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 CERTUA LENDING LIMITED and state those matters that we have agreed to state to the Board of Directors of CERTUA LENDING 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 CERTUA LENDING LIMITED and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that CERTUA LENDING 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 result of CERTUA LENDING LIMITED. You consider that CERTUA LENDING 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 CERTUA LENDING 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

 
CERTUA LENDING LIMITED
REGISTERED NUMBER: 11357248

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2023
2022
2022
Note
£
£
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1
1

  
1
1

Total assets less current liabilities
  
 
 
1
 
 
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
  
1
1

  
1
1


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 statement of income and retained earnings 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 page 3 form part of these financial statements.

Page 2

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

1.


General information

Certua Lending 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

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.


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).


4.


Debtors

2023
2022
£
£


Other debtors
1
1

1
1



5.


Controlling party

The ultimate controlling party is Certua Group Limited.

Page 3