Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01falsetruefalse1Holding company1true 03021975 2023-01-01 2023-12-31 03021975 2022-01-01 2022-12-31 03021975 2023-12-31 03021975 2022-12-31 03021975 c:Director2 2023-01-01 2023-12-31 03021975 d:CurrentFinancialInstruments 2023-12-31 03021975 d:CurrentFinancialInstruments 2022-12-31 03021975 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 03021975 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 03021975 d:ShareCapital 2023-12-31 03021975 d:ShareCapital 2022-12-31 03021975 d:RetainedEarningsAccumulatedLosses 2023-12-31 03021975 d:RetainedEarningsAccumulatedLosses 2022-12-31 03021975 c:FRS102 2023-01-01 2023-12-31 03021975 c:Audited 2023-01-01 2023-12-31 03021975 c:FullAccounts 2023-01-01 2023-12-31 03021975 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03021975 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 03021975 6 2023-01-01 2023-12-31 03021975 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered Number:03021975













ETTLE LIMITED





ANNUAL REPORT AND FINANCIAL STATEMENTS
 
PAGES FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023











 
ETTLE LIMITED
REGISTERED NUMBER:03021975


BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Notes
£
£

Fixed assets
  

Investments
 4 
844,100
844,100

  
844,100
844,100

Current assets
  

Debtors: amounts falling due within one year
 5 
54,246
54,246

Cash at bank and in hand
 6 
202
202

  
54,448
54,448

Creditors: amounts falling due within one year
 7 
(37,183)
(37,183)

Net current assets
  
 
 
17,265
 
 
17,265

Total assets less current liabilities
  
861,365
861,365

  

Net assets
  
861,365
861,365


Capital and reserves
  

Called up share capital 
  
20,000
20,000

Profit and loss account
  
841,365
841,365

  
861,365
861,365


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 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 5 September 2024.




K D Gant
Director


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


- 1 -



 
ETTLE LIMITED
 

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

1.


General information

Ettle Limited (the "Company") is a private Company limited by shares and incorporated and domiciled in England and Wales. The address of the registered office is Lady Lane Industrial Estate, Hadleigh, Ipswich, Suffolk IP7 6AZ.
The principal activity of the Company is that of an intermediate holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A Small Entities of Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The Company is exempt from the preparation of consolidated financial statements on the basis the group it heads qualifies as small.
The Company, being a small entity, is exempt from the requirement to draw up a Statement of Cash Flows in accordance with FRS 102 Section 7.
The following principal accounting policies have been applied:

 
2.2

Investments

Investments in subsidiaries are measured at cost less accumulated impairment. 

 
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

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 -



 
ETTLE LIMITED
 

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

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
844,100



At 31 December 2023
844,100





- 3 -



 
ETTLE LIMITED
 

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

5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
54,246
54,246



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
202
202



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
37,183
37,183



8.


Auditor's information

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

The audit report was signed on 10 September 2024 by Mark Smith (Senior Statutory Auditor) on behalf of Sumer Auditco Limited.

 

- 4 -