Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-311true2023-01-01No description of principal activityfalsetrue1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08568081 2023-01-01 2023-12-31 08568081 2022-01-01 2022-12-31 08568081 2023-12-31 08568081 2022-12-31 08568081 c:Director1 2023-01-01 2023-12-31 08568081 d:ComputerEquipment 2023-01-01 2023-12-31 08568081 d:ComputerEquipment 2023-12-31 08568081 d:ComputerEquipment 2022-12-31 08568081 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 08568081 d:CurrentFinancialInstruments 2023-12-31 08568081 d:CurrentFinancialInstruments 2022-12-31 08568081 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08568081 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 08568081 d:ShareCapital 2023-12-31 08568081 d:ShareCapital 2022-12-31 08568081 d:RetainedEarningsAccumulatedLosses 2023-12-31 08568081 d:RetainedEarningsAccumulatedLosses 2022-12-31 08568081 c:FRS102 2023-01-01 2023-12-31 08568081 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 08568081 c:FullAccounts 2023-01-01 2023-12-31 08568081 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08568081 6 2023-01-01 2023-12-31 08568081 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 08568081









EUROMETER LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
EUROMETER LIMITED
REGISTERED NUMBER: 08568081

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,342
1,789

Investments
 5 
1
1

  
1,343
1,790

Current assets
  

Cash at bank and in hand
 6 
25,670
124

  
25,670
124

Creditors: amounts falling due within one year
 7 
(2,040)
(1,799)

Net current assets/(liabilities)
  
 
 
23,630
 
 
(1,675)

Total assets less current liabilities
  
24,973
115

  

Net assets
  
24,973
115


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
24,972
114

  
24,973
115


Page 1

 
EUROMETER LIMITED
REGISTERED NUMBER: 08568081
    
BALANCE SHEET (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 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: 




D Duchowicz
Director

Date: 17 September 2024

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

Page 2

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

1.


General information

Eurometer Limited is a private company limited by shares. The company is registered in England and Wales and its registered office is Aston House, Cornwall Avenue, London, N3 1LF. 

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 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

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

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

2.Accounting policies (continued)


2.3
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:

Computer equipment
-
25%
reducing balance

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.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated 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.


3.


Employees

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

Page 4

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

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 January 2023
3,952



At 31 December 2023

3,952



Depreciation


At 1 January 2023
2,163


Charge for the year on owned assets
447



At 31 December 2023

2,610



Net book value



At 31 December 2023
1,342



At 31 December 2022
1,789


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
1



At 31 December 2023
1





6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
25,670
124


Page 5

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

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
2,040
1,799

2,040
1,799


 
Page 6