Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falsetrue2No description of principal activity2023-01-012trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08469919 2023-01-01 2023-12-31 08469919 2022-01-01 2022-12-31 08469919 2023-12-31 08469919 2022-12-31 08469919 c:Director1 2023-01-01 2023-12-31 08469919 d:CurrentFinancialInstruments 2023-12-31 08469919 d:CurrentFinancialInstruments 2022-12-31 08469919 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08469919 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 08469919 d:ShareCapital 2023-12-31 08469919 d:ShareCapital 2022-12-31 08469919 d:RetainedEarningsAccumulatedLosses 2023-12-31 08469919 d:RetainedEarningsAccumulatedLosses 2022-12-31 08469919 c:FRS102 2023-01-01 2023-12-31 08469919 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08469919 c:FullAccounts 2023-01-01 2023-12-31 08469919 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08469919 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 08469919









RESUME TECHNOLOGIES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
RESUME TECHNOLOGIES LIMITED
REGISTERED NUMBER: 08469919

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 4 
409,219
78,607

Cash at bank and in hand
 5 
2,208
667

  
411,427
79,274

Creditors: amounts falling due within one year
 6 
(588,315)
(350,438)

Net liabilities
  
(176,888)
(271,164)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(176,988)
(271,264)

  
(176,888)
(271,164)


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 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 on 28 August 2024.




................................................
Howard Chai
Director

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

Page 1

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

1.


General information

Resume Technologies Limited is a private limited company by share capital, incorporated in England & Wales, registration number 08469919. The address of the registered office is Wisteria Grange Barn, Pikes End, Pinner, London, United Kingdom, HA5 2EX.

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

Going concern

The financial statements have been prepared on a going concern basis as the director believes adequate resources exist to enable it to meet its working capital requirements for at least twelve months from approval of these financial statements.

 
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.

Page 2

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

2.Accounting policies (continued)

 
2.4

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:

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.

 
2.5

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 balance sheet date in the countries where the Company operates and generates income.

 
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

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.

 
2.8

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 3

 
RESUME TECHNOLOGIES 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 2 (2022 - 2).


4.


Debtors

2023
2022
£
£


Trade debtors
175,330
60,082

Other debtors
233,889
18,525

409,219
78,607



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
2,208
667

2,208
667



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
326,118
96,351

Amounts owed to group undertakings
247,499
247,499

Corporation tax
7,893
200

Other creditors
1,823
1,823

Accruals and deferred income
4,982
4,565

588,315
350,438



7.


Related party transactions

Included in creditors at 31 December 2023 is an amount of £1,823 (2022: £1,823) owed to the director, Howard Chai and an amount of £247,499 (2022: £247,499) owed to Resume Companion LLC. These balances are interest free and repayable on demand.

 
Page 4