Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-301No description of principal activityfalse2022-12-01false1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 8106785 2022-12-01 2023-11-30 8106785 2021-12-01 2022-11-30 8106785 2023-11-30 8106785 2022-11-30 8106785 c:Director1 2022-12-01 2023-11-30 8106785 d:FurnitureFittings 2022-12-01 2023-11-30 8106785 d:FurnitureFittings 2023-11-30 8106785 d:FurnitureFittings 2022-11-30 8106785 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 8106785 d:ComputerEquipment 2022-12-01 2023-11-30 8106785 d:ComputerEquipment 2023-11-30 8106785 d:ComputerEquipment 2022-11-30 8106785 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 8106785 d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 8106785 d:CurrentFinancialInstruments 2023-11-30 8106785 d:CurrentFinancialInstruments 2022-11-30 8106785 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 8106785 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 8106785 d:ShareCapital 2023-11-30 8106785 d:ShareCapital 2022-11-30 8106785 d:RetainedEarningsAccumulatedLosses 2023-11-30 8106785 d:RetainedEarningsAccumulatedLosses 2022-11-30 8106785 c:FRS102 2022-12-01 2023-11-30 8106785 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 8106785 c:FullAccounts 2022-12-01 2023-11-30 8106785 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 8106785 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 8106785 d:AcceleratedTaxDepreciationDeferredTax 2022-11-30 8106785 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 8106785










ELEANOR RENNIE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
ELEANOR RENNIE LIMITED
REGISTERED NUMBER: 8106785

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,768
3,292

  
2,768
3,292

Current assets
  

Debtors: amounts falling due within one year
 5 
71
765

  
71
765

Creditors: amounts falling due within one year
 6 
(22,009)
(21,863)

Net current liabilities
  
 
 
(21,938)
 
 
(21,098)

Total assets less current liabilities
  
(19,170)
(17,806)

Provisions for liabilities
  

Deferred tax
 7 
(526)
(625)

  
 
 
(526)
 
 
(625)

Net liabilities
  
(19,696)
(18,431)


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
(19,706)
(18,441)

  
(19,696)
(18,431)


Page 1

 
ELEANOR RENNIE LIMITED
REGISTERED NUMBER: 8106785

BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 her 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 statement of income and retained earnings 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 29 August 2024.




................................................
Eleanor Rennie
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ELEANOR RENNIE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.Accounting policies

 
1.1

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:

 
1.2

Going concern

The company had net liabilities of £19,696 at 30 November 2023. However, the director is of the opinion that the company has and will continue to have the support of its creditors for the foreseeable future. In the light of this factor, the directors consider it appropriate to adopt the going concern basis in preparation of these financial statements.

 
1.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
1.4

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

 
ELEANOR RENNIE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.Accounting policies (continued)


1.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows:.

Depreciation is provided on the following basis:

Fixtures and fittings
-
15% reducing balance
Computer equipment
-
3 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.

 
1.5

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.

 
1.6

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.

 
1.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


2.


General information

Eleanor Rennie Limited is a limited company incorporated in England and Wales.
The registered office is Kingsridge House, 601 London Road, Westcliff-on-Sea, Essex, SS0 9PE.


3.


Employees




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

Page 4

 
ELEANOR RENNIE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 December 2022
6,874
2,333
9,207



At 30 November 2023

6,874
2,333
9,207



Depreciation


At 1 December 2022
3,616
2,300
5,916


Charge for the year on owned assets
489
34
523



At 30 November 2023

4,105
2,334
6,439



Net book value



At 30 November 2023
2,769
(1)
2,768



At 30 November 2022
3,258
34
3,292


5.


Debtors

2023
2022
£
£


Other debtors
71
765



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
21,614
21,468

Accruals and deferred income
395
395

22,009
21,863



7.


Deferred taxation

Page 5

 
ELEANOR RENNIE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
 
7.Deferred taxation (continued)




2023


£






At beginning of year
(625)


Charged to profit or loss
99



At end of year
(526)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(526)
(625)


Page 6