Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31No description of principal activityfalse2023-02-0122falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13827802 2023-02-01 2023-12-31 13827802 2022-02-01 2023-01-31 13827802 2023-12-31 13827802 2023-01-31 13827802 c:Director1 2023-02-01 2023-12-31 13827802 d:ComputerEquipment 2023-02-01 2023-12-31 13827802 d:ComputerEquipment 2023-12-31 13827802 d:ComputerEquipment 2023-01-31 13827802 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-02-01 2023-12-31 13827802 d:CurrentFinancialInstruments 2023-12-31 13827802 d:CurrentFinancialInstruments 2023-01-31 13827802 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13827802 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 13827802 d:ShareCapital 2023-12-31 13827802 d:ShareCapital 2023-01-31 13827802 d:RetainedEarningsAccumulatedLosses 2023-12-31 13827802 d:RetainedEarningsAccumulatedLosses 2023-01-31 13827802 c:FRS102 2023-02-01 2023-12-31 13827802 c:AuditExempt-NoAccountantsReport 2023-02-01 2023-12-31 13827802 c:FullAccounts 2023-02-01 2023-12-31 13827802 c:PrivateLimitedCompanyLtd 2023-02-01 2023-12-31 13827802 e:PoundSterling 2023-02-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 13827802







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 DECEMBER 2023


MONTFLEUR PARTNERS LTD






































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MONTFLEUR PARTNERS LTD
REGISTERED NUMBER:13827802



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

31 December
31 January
2023
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,919
1,376

  
1,919
1,376

Current assets
  

Debtors: amounts falling due within one year
 5 
56,065
15,500

Cash at bank and in hand
  
111,765
33,939

  
167,830
49,439

Creditors: amounts falling due within one year
 6 
(125,890)
(50,437)

Net current assets/(liabilities)
  
 
 
41,940
 
 
(998)

Total assets less current liabilities
  
43,859
378

  

Net assets
  
43,859
378


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
43,759
278

  
43,859
378


Page 1

 


MONTFLEUR PARTNERS LTD
REGISTERED NUMBER:13827802


    
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 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 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: 




................................................
S E Raine
Director

Date: 10 September 2024

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

Page 2

 


MONTFLEUR PARTNERS LTD
 


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

1.


General information

Montfleur Partners Ltd is a private company, limited by shares, registered in England andWales. Thecompany'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 (£). 
The period covered by the financial statements is the 11 month period from 1 February 2023 to 31
December 2023. The directors have chosen to shorten the financial reporting date to 31 December of each
year. The shortened period should be taken into account when reviewing the comparative information within the financial statements.

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

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.

Page 3

 


MONTFLEUR PARTNERS LTD
 


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

2.Accounting policies (continued)

 
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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
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
-
33%
on cost

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 period was 2 (2023 - 2).

Page 4

 


MONTFLEUR PARTNERS LTD
 


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

4.


Tangible fixed assets







Computer equipment

£



Cost or valuation


At 1 February 2023
1,457


Additions
1,195



At 31 December 2023

2,652



Depreciation


At 1 February 2023
81


Charge for the period on owned assets
652



At 31 December 2023

733



Net book value



At 31 December 2023
1,919



At 31 January 2023
1,376


5.


Debtors

31 December
31 January
2023
2023
£
£


Trade debtors
4,200
15,500

Prepayments and accrued income
51,865
-

56,065
15,500


Page 5

 


MONTFLEUR PARTNERS LTD
 


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

6.


Creditors: Amounts falling due within one year

31 December
31 January
2023
2023
£
£

Trade creditors
6,390
-

Corporation tax
34,351
615

Other taxation and social security
25,584
2,160

Other creditors
41,348
46,587

Accruals and deferred income
18,217
1,075

125,890
50,437



7.


Transactions with directors

At the balance sheet date the company owed £41,348 (January 2023: £46,587) to the directors. The balance can be found in creditors due within one year. No interest is being charged on this loan. 

 
Page 6