Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31Investment research activities3truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-02-15false 14664781 2023-02-14 14664781 2023-02-15 2024-03-31 14664781 2022-02-15 2023-02-14 14664781 2024-03-31 14664781 c:Director1 2023-02-15 2024-03-31 14664781 d:OfficeEquipment 2023-02-15 2024-03-31 14664781 d:OfficeEquipment 2024-03-31 14664781 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-02-15 2024-03-31 14664781 d:CurrentFinancialInstruments 2024-03-31 14664781 d:Non-currentFinancialInstruments 2024-03-31 14664781 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14664781 d:ShareCapital 2024-03-31 14664781 d:SharePremium 2024-03-31 14664781 d:RetainedEarningsAccumulatedLosses 2024-03-31 14664781 c:OrdinaryShareClass1 2023-02-15 2024-03-31 14664781 c:OrdinaryShareClass1 2024-03-31 14664781 c:OrdinaryShareClass2 2023-02-15 2024-03-31 14664781 c:OrdinaryShareClass2 2024-03-31 14664781 c:OrdinaryShareClass3 2023-02-15 2024-03-31 14664781 c:OrdinaryShareClass3 2024-03-31 14664781 c:FRS102 2023-02-15 2024-03-31 14664781 c:AuditExempt-NoAccountantsReport 2023-02-15 2024-03-31 14664781 c:FullAccounts 2023-02-15 2024-03-31 14664781 c:PrivateLimitedCompanyLtd 2023-02-15 2024-03-31 14664781 e:PoundSterling 2023-02-15 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14664781









LIONFISHER LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
LIONFISHER LTD
REGISTERED NUMBER: 14664781

BALANCE SHEET
AS AT 31 MARCH 2024

2024
Note
£

Fixed assets
  

Tangible assets
  
3,356

  
3,356

Current assets
  

Debtors: amounts falling due after more than one year
 5 
52,500

Debtors: amounts falling due within one year
 5 
262,511

Cash at bank and in hand
 6 
55,727

  
370,738

Creditors: amounts falling due within one year
 7 
(76,711)

Net current assets
  
 
 
294,027

Total assets less current liabilities
  
297,383

  

Net assets
  
297,383


Capital and reserves
  

Called up share capital 
  
10

Share premium account
  
594,993

Profit and loss account
  
(297,620)

  
297,383


Page 1

 
LIONFISHER LTD
REGISTERED NUMBER: 14664781
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 period 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: 




E Kaplan
Director

Date: 13 August 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
LIONFISHER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Lionfisher Ltd is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 

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

Going concern

The company meets its day to day working capital requirements through a directors loan and a loan agreement from an unconnected company. The unconnected party and the directors intend to continue to support the company as part of a multi-year agreement and the directors believe there is no reason for the company to cease trading in the near future. As a result they have adopted the going concern basis of accounting.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

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.

Page 3

 
LIONFISHER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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:

Office equipment
-
5 year straight-line

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.

 
2.5

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.

 
2.6

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

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.


3.


Employees




The average monthly number of employees, including directors, during the period was 3.

Page 4

 
LIONFISHER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
5,252



At 31 March 2024

5,252



Depreciation


Charge for the period on owned assets
1,896



At 31 March 2024

1,896



Net book value



At 31 March 2024
3,356

Page 5

 
LIONFISHER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


Debtors

2024
£

Due after more than one year

Other debtors
52,500

52,500


2024
£

Due within one year

Other debtors
262,511

262,511



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
55,727

55,727



7.


Creditors: Amounts falling due within one year

2024
£

Other taxation and social security
3,407

Other creditors
71,354

Accruals and deferred income
1,950

76,711


Page 6

 
LIONFISHER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

8.


Share capital

2024
£
Allotted, called up and fully paid


700 A1 Ordinary shares of £0.01 each
7
200 B1 shares of £0.01 each
2
100 B2 shares of £0.01 each
1

10


Included within total other debtors are amounts due to the company for share premium totalling £262,493. These are due based on the agreed subscription policy and are recognised in other debtors based on when the payments are due.


9.


Related party transactions

Of the amounts included within other debtors for share premium, £29,750 is due from the director. This amount is payable to the company upon demand.

 
Page 7