Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-04-03falseClearing up the ocean with Oysters2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14777039 2023-04-02 14777039 2023-04-03 2023-12-31 14777039 2022-04-03 2023-04-02 14777039 2023-12-31 14777039 c:Director3 2023-04-03 2023-12-31 14777039 d:CurrentFinancialInstruments 2023-12-31 14777039 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14777039 d:ShareCapital 2023-12-31 14777039 d:RetainedEarningsAccumulatedLosses 2023-12-31 14777039 c:FRS102 2023-04-03 2023-12-31 14777039 c:AuditExempt-NoAccountantsReport 2023-04-03 2023-12-31 14777039 c:FullAccounts 2023-04-03 2023-12-31 14777039 c:PrivateLimitedCompanyLtd 2023-04-03 2023-12-31 14777039 e:PoundSterling 2023-04-03 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 14777039










OYSTER HEAVEN (UK) LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
OYSTER HEAVEN (UK) LTD
REGISTERED NUMBER: 14777039

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Note
£

  

  

Creditors: amounts falling due within one year
 4 
(54,858)

Net current liabilities
  
 
 
(54,858)

Total assets less current liabilities
  
(54,858)

  

Net liabilities
  
(54,858)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(54,859)

  
(54,858)


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 period 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 profit and loss account 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: 




G Birch
Director

Date: 13 September 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
OYSTER HEAVEN (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

The company is a private company limited by shares and incorporated in England and Wales. The registered office is 14th Floor, 33 Cavendish Square, W1G 0PW. 

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

Going concern

The Company meets it day to day working capital requirements through capital introduced by the parent company to meet its forecast liabilities as they fall due. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.

 
2.3

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 Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.4

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.

Page 2

 
OYSTER HEAVEN (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

3.


Employees



The average monthly number of employees, including directors, during the period was 2.


4.


Creditors: Amounts falling due within one year

2023
£

Amounts owed to group undertakings
53,058

Accruals and deferred income
1,800

54,858


 
Page 3