Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30falsetruetrueNo description of principal activity22022-12-012 11416238 2022-12-01 2023-11-30 11416238 2021-12-01 2022-11-30 11416238 2023-11-30 11416238 2022-11-30 11416238 c:Director1 2022-12-01 2023-11-30 11416238 d:CurrentFinancialInstruments 2023-11-30 11416238 d:CurrentFinancialInstruments 2022-11-30 11416238 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 11416238 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 11416238 d:ShareCapital 2023-11-30 11416238 d:ShareCapital 2022-11-30 11416238 d:RetainedEarningsAccumulatedLosses 2023-11-30 11416238 d:RetainedEarningsAccumulatedLosses 2022-11-30 11416238 c:OrdinaryShareClass1 2022-12-01 2023-11-30 11416238 c:OrdinaryShareClass1 2023-11-30 11416238 c:OrdinaryShareClass1 2022-11-30 11416238 c:EntityHasNeverTraded 2022-12-01 2023-11-30 11416238 c:FRS102 2022-12-01 2023-11-30 11416238 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 11416238 c:FullAccounts 2022-12-01 2023-11-30 11416238 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number:  11416238














PERSEI CONTRACTING LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


 
PERSEI CONTRACTING LIMITED
REGISTERED NUMBER: 11416238

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
5,917
5,426

Cash at bank and in hand
 4 
-
1,432

  
5,917
6,858

Creditors: amounts falling due within one year
 5 
-
(900)

Net current assets
  
 
 
5,917
 
 
5,958

Total assets less current liabilities
  
5,917
5,958

  

Net assets
  
5,917
5,958


Capital and reserves
  

Called up share capital 
 6 
3
3

Profit and loss account
  
5,914
5,955

  
5,917
5,958


For the year ended 30 November 2023 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 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.





 
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PERSEI CONTRACTING LIMITED
REGISTERED NUMBER: 11416238
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 April 2024.




D Clarke
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
PERSEI CONTRACTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

The entity is a private limited liability company, limited by shares registered in England and Wales within the United Kingdom.  The registered office is 12 Temple Street, Liverpool, L2 5RH and the company number is 11416238.  

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.

 
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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
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.

Page 3

 
PERSEI CONTRACTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
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

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Debtors

2023
2022
£
£


Other debtors
5,917
5,426

5,917
5,426



4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
-
1,432

-
1,432



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
900

-
900


Page 4

 
PERSEI CONTRACTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



3 (2022 - 3) Ordinary shares of £1.00 each
3
3



7.


Related party transactions

Included within debtors is an amount of £5,917 (2022: £5,426) owed from related parties.
All transactions were conducted at an arms length basis.


8.


Controlling party

The ultimate controlling party is Mr D Clarke by virtue of his majority shareholding.

 
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