Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30truefalsefalseNo description of principal activity2022-12-0100The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08796294 2022-12-01 2023-11-30 08796294 2021-12-01 2022-11-30 08796294 2023-11-30 08796294 2022-11-30 08796294 c:Director1 2022-12-01 2023-11-30 08796294 d:ComputerSoftware 2023-11-30 08796294 d:ComputerSoftware 2022-11-30 08796294 d:CurrentFinancialInstruments 2023-11-30 08796294 d:CurrentFinancialInstruments 2022-11-30 08796294 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 08796294 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 08796294 d:ShareCapital 2023-11-30 08796294 d:ShareCapital 2022-11-30 08796294 d:RetainedEarningsAccumulatedLosses 2023-11-30 08796294 d:RetainedEarningsAccumulatedLosses 2022-11-30 08796294 c:FRS102 2022-12-01 2023-11-30 08796294 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 08796294 c:FullAccounts 2022-12-01 2023-11-30 08796294 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 08796294 d:ComputerSoftware d:OwnedIntangibleAssets 2022-12-01 2023-11-30 08796294 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 08796294









SECOND OPINION EXPERTS ALLIANCE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
SECOND OPINION EXPERTS ALLIANCE LIMITED
REGISTERED NUMBER: 08796294

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
5,311
8,815

  
5,311
8,815

Current assets
  

Cash at bank and in hand
 5 
4,841
2,245

  
4,841
2,245

Creditors: amounts falling due within one year
 6 
(1,044)
(756)

Net current assets
  
 
 
3,797
 
 
1,489

Total assets less current liabilities
  
9,108
10,304

  

Net assets
  
9,108
10,304

Page 1

 
SECOND OPINION EXPERTS ALLIANCE LIMITED
REGISTERED NUMBER: 08796294
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Capital and reserves
  

Called up share capital 
  
85,500
79,500

Profit and loss account
  
(76,392)
(69,196)

  
9,108
10,304


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 on 23 August 2024.




David Saffin
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
SECOND OPINION EXPERTS ALLIANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Second Opinion Experts Alliance Limited is a private limited company limited by share capital. The company is registered in England and Wales, company number 08796294, with registered office address located at 1 The Green, Richmond, Surrey TW9 1PL.

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

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.3

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.

 
2.4

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 year was 0 (2022 - 0).

Page 3

 
SECOND OPINION EXPERTS ALLIANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Intangible assets




Computer software

£



Cost


At 1 December 2022
38,788



At 30 November 2023

38,788



Amortisation


At 1 December 2022
29,973


Charge for the year on owned assets
3,504



At 30 November 2023

33,477



Net book value



At 30 November 2023
5,311



At 30 November 2022
8,815




5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
4,841
2,245

4,841
2,245



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
1,044
756

1,044
756


 
Page 4