Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31No description of principal activity2023-01-01false05falsetruefalse 09221390 2023-01-01 2023-12-31 09221390 2022-01-01 2022-12-31 09221390 2023-12-31 09221390 2022-12-31 09221390 c:Director1 2023-01-01 2023-12-31 09221390 c:Director2 2023-01-01 2023-12-31 09221390 c:Director3 2023-01-01 2023-12-31 09221390 c:Director4 2023-01-01 2023-12-31 09221390 c:Director4 2023-12-31 09221390 c:Director5 2023-01-01 2023-12-31 09221390 c:RegisteredOffice 2023-01-01 2023-12-31 09221390 d:CurrentFinancialInstruments 2023-12-31 09221390 d:CurrentFinancialInstruments 2022-12-31 09221390 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09221390 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09221390 d:ShareCapital 2023-12-31 09221390 d:ShareCapital 2022-12-31 09221390 d:CapitalRedemptionReserve 2023-12-31 09221390 d:CapitalRedemptionReserve 2022-12-31 09221390 d:RetainedEarningsAccumulatedLosses 2023-12-31 09221390 d:RetainedEarningsAccumulatedLosses 2022-12-31 09221390 c:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 09221390 c:FRS102 2023-01-01 2023-12-31 09221390 c:Audited 2023-01-01 2023-12-31 09221390 c:FullAccounts 2023-01-01 2023-12-31 09221390 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09221390 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09221390 4 2023-01-01 2023-12-31 09221390 6 2023-01-01 2023-12-31 09221390 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 09221390







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


C CUBED LIMITED






































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C CUBED LIMITED
 


 
COMPANY INFORMATION


Directors
S. N. E. Barber 
D. Chabert D'Hieres 
K. F. A. Corcoran 
M. Korvin (appointed 4 December 2023)
M. J. Upton 




Registered number
09221390



Registered office
Innovation Centre 1 Evolution Park
Haslingden Road

Blackburn

BB1 2FD





 


C CUBED LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 5


 


C CUBED LIMITED
REGISTERED NUMBER:09221390



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
-
894,105

  
-
894,105

Current assets
  

Debtors: amounts falling due within one year
 5 
69,000
1,399,230

  
69,000
1,399,230

Creditors: amounts falling due within one year
 6 
(165,770)
(1,500,000)

Net current liabilities
  
 
 
(96,770)
 
 
(100,770)

Total assets less current liabilities
  
(96,770)
793,335

  

Net (liabilities)/assets
  
(96,770)
793,335


Capital and reserves
  

Allotted, called up and fully paid share capital
  
9,000
9,000

Capital redemption reserve
  
10,200
10,200

Profit and loss account
  
(115,970)
774,135

  
(96,770)
793,335


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 income statement 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: 




................................................
D. Chabert D'Hieres
Director

Date: 10 September 2024

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 


C CUBED LIMITED
 


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

1.


General information

C Cubed Limited is a private company limited by shares incorporated in England & Wales. The address of the principal place of business and Registered office are disclosed on the company information page.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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

Going concern

As of 1 January 2023 the company transferred all of its trade and assets to its parent company Assystem Energy & Infrastructure Limited. The going concern basis has not been applied to the preparation of these financial statements.

 
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

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Page 2

 


C CUBED LIMITED
 


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

2.Accounting policies (continued)


2.7
Financial instruments (continued)

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees




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


        2023
        2022
            No.
            No.







Employees
-
5

Page 3

 


C CUBED LIMITED
 


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

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
976,507



At 31 December 2023

976,507



Impairment


At 1 January 2023
82,402


Charge for the period
894,105



At 31 December 2023

976,507



Net book value



At 31 December 2023
-



At 31 December 2022
894,105


5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
-
1,334,230

Tax recoverable
69,000
65,000

69,000
1,399,230



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
165,770
1,500,000

165,770
1,500,000



7.


Parent company

The parent undertaking is Assystem Energy & Infrastructure Limited. The address of its registered office is Innovation Centre 1 Evolution Park, Haslingden Road, Blackburn, England, BB1 2FD.

Page 4

 


C CUBED LIMITED
 


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

8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 10 September 2024 by A Hookway (Senior statutory auditor) on behalf of Menzies LLP.

Page 5