Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false2023-04-013Provision of archiving services.3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13289291 2023-04-01 2024-03-31 13289291 2022-04-01 2023-03-31 13289291 2024-03-31 13289291 2023-03-31 13289291 c:Director2 2023-04-01 2024-03-31 13289291 d:CurrentFinancialInstruments 2024-03-31 13289291 d:CurrentFinancialInstruments 2023-03-31 13289291 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13289291 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13289291 d:ShareCapital 2024-03-31 13289291 d:ShareCapital 2023-03-31 13289291 d:RetainedEarningsAccumulatedLosses 2024-03-31 13289291 d:RetainedEarningsAccumulatedLosses 2023-03-31 13289291 c:OrdinaryShareClass1 2023-04-01 2024-03-31 13289291 c:OrdinaryShareClass1 2024-03-31 13289291 c:OrdinaryShareClass2 2023-04-01 2024-03-31 13289291 c:OrdinaryShareClass2 2024-03-31 13289291 c:OrdinaryShareClass3 2023-04-01 2024-03-31 13289291 c:OrdinaryShareClass3 2024-03-31 13289291 c:FRS102 2023-04-01 2024-03-31 13289291 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13289291 c:FullAccounts 2023-04-01 2024-03-31 13289291 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13289291









HISTORY INK LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
HISTORY INK LIMITED
REGISTERED NUMBER: 13289291

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
65,918
81

Cash at bank and in hand
  
172,923
60,609

  
238,841
60,690

Creditors: amounts falling due within one year
 5 
(197,278)
(47,465)

NET CURRENT ASSETS
  
 
 
41,563
 
 
13,225

TOTAL ASSETS LESS CURRENT LIABILITIES
  
41,563
13,225

  

NET ASSETS
  
41,563
13,225


CAPITAL AND RESERVES
  

Called up share capital 
 6 
300
300

Profit and loss account
  
41,263
12,925

  
41,563
13,225


Page 1

 
HISTORY INK LIMITED
REGISTERED NUMBER: 13289291
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 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 by: 




H K Swinnerton
Director

Date: 4 September 2024

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

Page 2

 
HISTORY INK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


GENERAL INFORMATION

History Ink Limited is a private company limited by shares and incorporated in England and Wales.
Its registered office address is Salisbury House, Station Road, Cambridge, CB1 2LA.

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

FOREIGN CURRENCY TRANSLATION

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

TURNOVER

Turnover comprises archiving services provided by the Company during the period and is recognised to the extent that it is probable that economic benefits will flow to the Company and the turnover can be reliably measured.
Turnover is measured as the fair value of the consideration received or receivable, exclusive of Value Added Tax.
Turnover is recognised when the service is performed in accordance with the terms of the contractual arrangement.

Page 3

 
HISTORY INK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

DEBTORS

Short-term debtors are measured at transaction price, less any impairment.

 
2.5

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.

 
2.6

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.

 
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.

 
2.8

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.

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.

Page 4

 
HISTORY INK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


EMPLOYEES

The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
3
3


4.


DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£


Trade debtors
62,656
-

Other debtors
-
81

Prepayments and accrued income
3,262
-

65,918
81



5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Corporation tax
8,876
3,031

Other taxation and social security
1,742
-

Other creditors
13,679
5,699

Accruals and deferred income
172,981
38,735

197,278
47,465



6.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 Ordinary A shares of £1 each
100
100
100 Ordinary B shares of £1 each
100
100
100 Ordinary C shares of £1 each
100
100

300

300


 
Page 5