Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31Advisory servicestruefalse2023-01-01false11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06038361 2023-01-01 2023-12-31 06038361 2022-01-01 2022-12-31 06038361 2023-12-31 06038361 2022-12-31 06038361 c:Director1 2023-01-01 2023-12-31 06038361 d:MotorVehicles 2023-01-01 2023-12-31 06038361 d:MotorVehicles 2023-12-31 06038361 d:MotorVehicles 2022-12-31 06038361 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06038361 d:FurnitureFittings 2023-01-01 2023-12-31 06038361 d:FurnitureFittings 2023-12-31 06038361 d:FurnitureFittings 2022-12-31 06038361 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06038361 d:ComputerEquipment 2023-01-01 2023-12-31 06038361 d:ComputerEquipment 2023-12-31 06038361 d:ComputerEquipment 2022-12-31 06038361 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06038361 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06038361 d:CurrentFinancialInstruments 2023-12-31 06038361 d:CurrentFinancialInstruments 2022-12-31 06038361 d:Non-currentFinancialInstruments 2023-12-31 06038361 d:Non-currentFinancialInstruments 2022-12-31 06038361 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06038361 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 06038361 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 06038361 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 06038361 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 06038361 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-12-31 06038361 d:ShareCapital 2023-12-31 06038361 d:ShareCapital 2022-12-31 06038361 d:RetainedEarningsAccumulatedLosses 2023-12-31 06038361 d:RetainedEarningsAccumulatedLosses 2022-12-31 06038361 c:OrdinaryShareClass1 2023-01-01 2023-12-31 06038361 c:OrdinaryShareClass1 2023-12-31 06038361 c:OrdinaryShareClass1 2022-12-31 06038361 c:FRS102 2023-01-01 2023-12-31 06038361 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 06038361 c:FullAccounts 2023-01-01 2023-12-31 06038361 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06038361 2 2023-01-01 2023-12-31 06038361 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 06038361














COMPLIGLOBE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
COMPLIGLOBE LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6

 
COMPLIGLOBE LIMITED
REGISTERED NUMBER:06038361

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,331
8,159

Current assets
  

Debtors: amounts falling due within one year
 5 
143,388
78,225

Bank and cash balances
  
159,158
110,842

Current liabilities
  
302,546
189,067

Creditors: amounts falling due within one year
 6 
(91,969)
(50,365)

Net current assets
  
 
 
210,577
 
 
138,702

Total assets less current liabilities
  
212,908
146,861

Creditors: amounts falling due after more than one year
 7 
(19,340)
(27,944)

  

Net assets
  
193,568
118,917


Capital and reserves
  

Called up share capital 
 9 
175
175

Profit and loss account
  
193,393
118,742

  
193,568
118,917


Page 1

 
COMPLIGLOBE LIMITED
REGISTERED NUMBER:06038361
    
STATEMENT OF FINANCIAL POSITION (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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 comprehensive income 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 4 September 2024.




K Frankel
Director

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

Page 2

 
COMPLIGLOBE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Compliglobe Limited is a private limited company, incorporated in England and Wales. Its registered office is at 16 The Park , London, NW11 7SU.
The principal activity of the company continued to be that of the provision of business consultancy services.
 

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. 

 
2.2

Revenue

Turnover comprises revenue recognised by the company in respect of business consultancy services
provided during the period net of value added tax.
Revenue from consultancy services is recognised in the period when the services are performed. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
straight-line method
Fixtures and fittings
-
25%
straight-line method
Computer equipment
-
25%
straight-line method

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

Basic financial instruments

Basic financial instruments include trade and other debtors, trade and other creditors, cash and bank balances.
 
Page 3

 
COMPLIGLOBE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.5
Basic financial instruments (continued)


Trade and other debtors are recognised initially at the transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction cost plus attributable transaction cost. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors. If the arrangement constitutes a financial transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest.
Cash and cash equivalents comprise of bank balances.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable.

 
2.7

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting 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 reporting date.


3.


Employees

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


        2023
        2022
            No.
            No.







Director
1
1

Page 4

 
COMPLIGLOBE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost 


At 1 January 2023
21,758
14,393
19,309
55,460


Additions
-
1,167
-
1,167


Disposals
(21,758)
-
-
(21,758)



At 31 December 2023

-
15,560
19,309
34,869



Depreciation


At 1 January 2023
16,319
14,014
16,968
47,301


Charge for the year on owned assets
1,813
388
1,168
3,369


Disposals
(18,132)
-
-
(18,132)



At 31 December 2023

-
14,402
18,136
32,538



Net book value



At 31 December 2023
-
1,158
1,173
2,331



At 31 December 2022
5,439
379
2,341
8,159


5.


Debtors

2023
2022
£
£


Trade debtors
78,649
29,315

Other debtors
64,739
48,910

143,388
78,225


Included in other debtors, there is an amount of £25,829 owed by the director. This amount was repaid within 9 months of the year end.

Page 5

 
COMPLIGLOBE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
8,604
8,604

Trade creditors
296
-

Other taxation and social security
78,224
37,634

Other creditors
2,645
127

Accruals and deferred income
2,200
4,000

91,969
50,365



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Loans
19,340
27,944



8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
8,604
8,604

Amounts falling due 2-5 years

Bank loans
19,339
27,943

27,943
36,547



9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



175 (2022 - 175) Ordinary shares of £1.00 each
175
175


 
Page 6