Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31true2022-12-251falseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14156469 2022-12-25 2023-12-31 14156469 2022-01-01 2022-12-24 14156469 2023-12-31 14156469 2022-12-24 14156469 c:Director1 2022-12-25 2023-12-31 14156469 d:CurrentFinancialInstruments 2023-12-31 14156469 d:CurrentFinancialInstruments 2022-12-24 14156469 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14156469 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-24 14156469 d:ShareCapital 2023-12-31 14156469 d:ShareCapital 2022-12-24 14156469 d:RetainedEarningsAccumulatedLosses 2023-12-31 14156469 d:RetainedEarningsAccumulatedLosses 2022-12-24 14156469 c:FRS102 2022-12-25 2023-12-31 14156469 c:AuditExempt-NoAccountantsReport 2022-12-25 2023-12-31 14156469 c:FullAccounts 2022-12-25 2023-12-31 14156469 c:PrivateLimitedCompanyLtd 2022-12-25 2023-12-31 14156469 e:PoundSterling 2022-12-25 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 14156469









FLEETRENT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
FLEETRENT LIMITED
REGISTERED NUMBER: 14156469

BALANCE SHEET
AS AT 31 DECEMBER 2023

31 December
24 December
2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
273,468
1

Cash at bank and in hand
 5 
152,281
-

  
425,749
1

Creditors: amounts falling due within one year
 6 
(343,712)
-

Net current assets
  
 
 
82,037
 
 
1

Total assets less current liabilities
  
82,037
1

  

Net assets
  
82,037
1


Capital and reserves
  

Called up share capital 
  
2
1

Profit and loss account
  
82,035
-

  
82,037
1


Page 1

 
FLEETRENT LIMITED
REGISTERED NUMBER: 14156469
    
BALANCE SHEET (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 comprehensive income 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 23 September 2024.




S P Graves
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

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

1.


General information

Fleetrent Limited is a private company limited by shares and incorporated in England and Wales (Registration number 14156469). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the Company.

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:

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

 
2.4

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.

Page 3

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

2.Accounting policies (continued)

 
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.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2022 - 1).


4.


Debtors

31 December
24 December
2023
2022
£
£


Trade debtors
259,300
-

Other debtors
2
1

Prepayments and accrued income
14,166
-

273,468
1



5.


Cash and cash equivalents

31 December
24 December
2023
2022
£
£

Cash at bank and in hand
152,281
-

152,281
-


Page 4

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

6.


Creditors: Amounts falling due within one year

31 December
24 December
2023
2022
£
£

Trade creditors
200,122
-

Corporation tax
22,950
-

Other taxation and social security
12,762
-

Other creditors
105,878
-

Accruals and deferred income
2,000
-

343,712
-


 
Page 5