Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3142023-01-01falseNo description of principal activity5falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12744948 2023-01-01 2023-12-31 12744948 2022-01-01 2022-12-31 12744948 2023-12-31 12744948 2022-12-31 12744948 c:Director3 2023-01-01 2023-12-31 12744948 d:ComputerEquipment 2023-01-01 2023-12-31 12744948 d:ComputerEquipment 2023-12-31 12744948 d:ComputerEquipment 2022-12-31 12744948 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 12744948 d:CurrentFinancialInstruments 2023-12-31 12744948 d:CurrentFinancialInstruments 2022-12-31 12744948 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12744948 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 12744948 d:ShareCapital 2023-12-31 12744948 d:ShareCapital 2022-12-31 12744948 d:RetainedEarningsAccumulatedLosses 2023-12-31 12744948 d:RetainedEarningsAccumulatedLosses 2022-12-31 12744948 c:FRS102 2023-01-01 2023-12-31 12744948 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 12744948 c:FullAccounts 2023-01-01 2023-12-31 12744948 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 12744948







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


JUICY BRICK LTD






































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JUICY BRICK LTD
REGISTERED NUMBER:12744948



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,224
866

  
1,224
866

Current assets
  

Debtors: amounts falling due within one year
 5 
85,955
169,194

Cash at bank and in hand
  
210
72,693

  
86,165
241,887

Creditors: amounts falling due within one year
 6 
(59,333)
(131,242)

Net current assets
  
 
 
26,832
 
 
110,645

Total assets less current liabilities
  
28,056
111,511

  

Net assets
  
28,056
111,511


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
28,052
111,507

  
28,056
111,511


Page 1

 


JUICY BRICK LTD
REGISTERED NUMBER:12744948


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

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: 




................................................
R A Cope
Director

Date: 17 September 2024

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

Page 2

 


JUICY BRICK LTD
 


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

1.


General information

Juicy Brick Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
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.

Page 3

 


JUICY BRICK LTD
 


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

2.Accounting policies (continued)

 
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:

Computer equipment
-
20%

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

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 5).

Page 4

 


JUICY BRICK LTD
 


 
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
1,083


Additions
719



At 31 December 2023

1,802



Depreciation


At 1 January 2023
217


Charge for the year on owned assets
361



At 31 December 2023

578



Net book value



At 31 December 2023
1,224



At 31 December 2022
866


5.


Debtors

2023
2022
£
£


Trade debtors
67,493
121,827

Other debtors
3,600
30,499

Prepayments and accrued income
7,477
7,516

Tax recoverable
7,385
9,352

85,955
169,194


Page 5

 


JUICY BRICK LTD
 


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

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
4,988
-

Trade creditors
15,024
8,235

Other taxation and social security
18,321
39,907

Other creditors
-
80,500

Accruals and deferred income
21,000
2,600

59,333
131,242



7.


Related party transactions

Included in creditors due within one year is a balance of £Nil (2022: £50,001) payable to the directors of the company. This balance was free of interest and repayable on demand. 

 
Page 6