Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false2023-04-0111truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10313982 2023-04-01 2024-03-31 10313982 2022-04-01 2023-03-31 10313982 2024-03-31 10313982 2023-03-31 10313982 c:Director1 2023-04-01 2024-03-31 10313982 d:OfficeEquipment 2023-04-01 2024-03-31 10313982 d:OfficeEquipment 2024-03-31 10313982 d:OfficeEquipment 2023-03-31 10313982 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10313982 d:CurrentFinancialInstruments 2024-03-31 10313982 d:CurrentFinancialInstruments 2023-03-31 10313982 d:CurrentFinancialInstruments 1 2024-03-31 10313982 d:CurrentFinancialInstruments 1 2023-03-31 10313982 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10313982 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 10313982 d:ShareCapital 2024-03-31 10313982 d:ShareCapital 2023-03-31 10313982 d:RetainedEarningsAccumulatedLosses 2024-03-31 10313982 d:RetainedEarningsAccumulatedLosses 2023-03-31 10313982 c:FRS102 2023-04-01 2024-03-31 10313982 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10313982 c:FullAccounts 2023-04-01 2024-03-31 10313982 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10313982 f:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 10313982









LE COCKTAIL CONNOISSEUR LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
LE COCKTAIL CONNOISSEUR LIMITED
REGISTERED NUMBER: 10313982

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,604
2,662

  
3,604
2,662

Current assets
  

Debtors: amounts falling due within one year
 5 
1,917
1,575

Cash at bank and in hand
  
65,951
24,856

  
67,868
26,431

Creditors: amounts falling due within one year
 6 
(22,968)
(24,806)

Net current assets
  
 
 
44,900
 
 
1,625

Total assets less current liabilities
  
48,504
4,287

  

Net assets
  
48,504
4,287


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
48,503
4,286

  
48,504
4,287


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.
 
Page 1

 
LE COCKTAIL CONNOISSEUR LIMITED
REGISTERED NUMBER: 10313982
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024


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 30 August 2024.



MJ Harvey
Director

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

Page 2

 
LE COCKTAIL CONNOISSEUR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Le Cocktail Connoisseur Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.

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 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.

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.

 
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 reporting date in the countries where the Company operates and generates income.

 
2.4

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

 
LE COCKTAIL CONNOISSEUR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
33%

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.

 
2.5

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
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.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.7

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.

Page 4

 
LE COCKTAIL CONNOISSEUR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

2024
£

Wages and salaries
9,100

9,100


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2023
6,268


Additions
2,744



At 31 March 2024

9,012



Depreciation


At 1 April 2023
3,606


Charge for the year on owned assets
1,802



At 31 March 2024

5,408



Net book value



At 31 March 2024
3,604



At 31 March 2023
2,662


5.


Debtors

2024
2023
£
£


Other debtors
1,917
1,575

1,917
1,575


Page 5

 
LE COCKTAIL CONNOISSEUR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
20,568
2,056

Other creditors
-
20,350

Accruals
2,400
2,400

22,968
24,806


 
Page 6