Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-311true2022-09-01false1No description of principal activityfalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08643939 2022-09-01 2023-08-31 08643939 2021-09-01 2022-08-31 08643939 2023-08-31 08643939 2022-08-31 08643939 c:Director1 2022-09-01 2023-08-31 08643939 d:CurrentFinancialInstruments 2023-08-31 08643939 d:CurrentFinancialInstruments 2022-08-31 08643939 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 08643939 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 08643939 d:ShareCapital 2023-08-31 08643939 d:ShareCapital 2022-08-31 08643939 d:RetainedEarningsAccumulatedLosses 2023-08-31 08643939 d:RetainedEarningsAccumulatedLosses 2022-08-31 08643939 c:FRS102 2022-09-01 2023-08-31 08643939 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 08643939 c:FullAccounts 2022-09-01 2023-08-31 08643939 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 08643939 2 2022-09-01 2023-08-31 08643939 e:PoundSterling 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure

Registered number: 08643939









PONDICHERRY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

 
PONDICHERRY LIMITED
REGISTERED NUMBER: 08643939

BALANCE SHEET
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
70,925
77,976

Creditors: amounts falling due within one year
 5 
(67,322)
(19,215)

Net current assets
  
 
 
3,603
 
 
58,761

Total assets less current liabilities
  
3,603
58,761


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
3,503
58,661

  
3,603
58,761


The director considers 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 director acknowledges her 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 by: 




Zoe Clarke
Director

Date: 28 August 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
PONDICHERRY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

Pondicherry Limited is a private company limited by shares and incorporated in England. The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 
The financial statements are presented in Sterling, which is the functional currency of the company.

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:

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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.

 
2.5

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.

 
2.6

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 2

 
PONDICHERRY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

3.


Employees

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


        2023
        2022
            No.
            No.







Director
1
1


4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
70,925
77,976



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
66,712
18,765

Accruals and deferred income
610
450

67,322
19,215


 
Page 3