Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31112023-01-01falseNo description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13036311 2023-01-01 2023-12-31 13036311 2022-01-01 2022-12-31 13036311 2023-12-31 13036311 2022-12-31 13036311 c:Director1 2023-01-01 2023-12-31 13036311 d:CurrentFinancialInstruments 2023-12-31 13036311 d:CurrentFinancialInstruments 2022-12-31 13036311 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13036311 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13036311 d:ShareCapital 2023-12-31 13036311 d:ShareCapital 2022-12-31 13036311 d:RetainedEarningsAccumulatedLosses 2023-12-31 13036311 d:RetainedEarningsAccumulatedLosses 2022-12-31 13036311 c:OrdinaryShareClass1 2023-01-01 2023-12-31 13036311 c:OrdinaryShareClass1 2023-12-31 13036311 c:OrdinaryShareClass1 2022-12-31 13036311 c:OrdinaryShareClass2 2023-01-01 2023-12-31 13036311 c:OrdinaryShareClass2 2023-12-31 13036311 c:OrdinaryShareClass2 2022-12-31 13036311 c:FRS102 2023-01-01 2023-12-31 13036311 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13036311 c:FullAccounts 2023-01-01 2023-12-31 13036311 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13036311 6 2023-01-01 2023-12-31 13036311 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13036311










T. MORRISH LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
T. MORRISH LTD
REGISTERED NUMBER: 13036311

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
482,528
371,551

  
482,528
371,551

Current assets
  

Debtors: amounts falling due within one year
 5 
-
17,600

Cash at bank and in hand
 6 
20,307
11,396

  
20,307
28,996

Creditors: amounts falling due within one year
 7 
(37,595)
(32,612)

Net current liabilities
  
 
 
(17,288)
 
 
(3,616)

Total assets less current liabilities
  
465,240
367,935

  

Net assets
  
465,240
367,935


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
465,140
367,835

  
465,240
367,935


Page 1

 
T. MORRISH LTD
REGISTERED NUMBER: 13036311
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

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 his 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: 




T Morrish
Director

Date: 20 August 2024

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

Page 2

 
T. MORRISH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

T. Morrish Limited, 13036311, is a private limited company, limited by shares, incorporated in England and Wales, with a registered office address and principal place of business at Unit 83 Mochdre Industrial Estate, Newtown, Powys, SY16 4LE 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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:

Turnover comprises revenue recognised by the company in respect of its share of profits and losses from its investment in Innova Mill.

 
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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.

Page 3

 
T. MORRISH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
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.

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 January 2023
371,551


Additions
194,866


Disposals
(83,889)



At 31 December 2023
482,528





5.


Debtors

2023
2022
£
£


Other debtors
-
17,600

-
17,600


Page 4

 
T. MORRISH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
20,307

20,307



7.


Creditors: Amounts falling due within one year

2023
£

Tax and social security
23,487

Other creditors
14,108

37,595



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



75 (2022 - 75) Ordinary A shares of £1.00 each
75
75
25 (2022 - 25) Ordinary B shares of £1.00 each
25
25

100

100


 
Page 5