Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312022-12-092falseNo description of principal activityfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14532415 2022-12-08 14532415 2022-12-09 2023-12-31 14532415 2021-12-09 2022-12-08 14532415 2023-12-31 14532415 c:Director1 2022-12-09 2023-12-31 14532415 d:CurrentFinancialInstruments 2023-12-31 14532415 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14532415 d:ShareCapital 2023-12-31 14532415 d:RetainedEarningsAccumulatedLosses 2023-12-31 14532415 c:FRS102 2022-12-09 2023-12-31 14532415 c:AuditExempt-NoAccountantsReport 2022-12-09 2023-12-31 14532415 c:FullAccounts 2022-12-09 2023-12-31 14532415 c:PrivateLimitedCompanyLtd 2022-12-09 2023-12-31 14532415 e:PoundSterling 2022-12-09 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 14532415









PLANNING DESK LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
PLANNING DESK LIMITED
REGISTERED NUMBER: 14532415

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
  
2,367

Cash at bank and in hand
  
6,414

  
8,781

Creditors: amounts falling due within one year
  
(6,259)

Net current assets
  
 
 
2,522

Total assets less current liabilities
  
2,522

  

Net assets
  
2,522


Capital and reserves
  

Called up share capital 
  
2

Profit and loss account
  
2,520

  
2,522


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 period 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 15 July 2024.




Jamie Unsworth
Director

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
PLANNING DESK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Planning Desk  Limited is a private company limited by shares, registered in the United Kingdom number 14532415. Its registered office is Holcombe Brook Sports Club, Hazel Hall Lane, Ramsbottom, Lancashire, BL0 9FS. During the period, the principal activity of the company was that of software development.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 2

 
PLANNING DESK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.3

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.4

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.

 
2.5

Development costs



 
2.6

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.

 
2.7

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.

 
2.8

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.

Page 3

 
PLANNING DESK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

3.


Employees

2023
£

Wages and salaries
18,582

18,582


The average monthly number of employees, including directors, during the period was 2.


4.


Debtors

2023
£


Other debtors
2,367

2,367



5.


Cash and cash equivalents

2023
£

Cash at bank and in hand
6,414

6,414



6.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
1,068

Corporation tax
591

Other creditors
3,600

Accruals and deferred income
1,000

6,259


 
Page 4