Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-01-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08397664 2023-01-01 2023-12-31 08397664 2022-01-01 2022-12-31 08397664 2023-12-31 08397664 2022-12-31 08397664 c:Director1 2023-01-01 2023-12-31 08397664 c:Director2 2023-01-01 2023-12-31 08397664 c:RegisteredOffice 2023-01-01 2023-12-31 08397664 d:PlantMachinery 2023-12-31 08397664 d:PlantMachinery 2022-12-31 08397664 d:CurrentFinancialInstruments 2023-12-31 08397664 d:CurrentFinancialInstruments 2022-12-31 08397664 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08397664 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 08397664 d:ShareCapital 2023-12-31 08397664 d:ShareCapital 2022-12-31 08397664 d:SharePremium 2023-12-31 08397664 d:SharePremium 2022-12-31 08397664 d:RetainedEarningsAccumulatedLosses 2023-12-31 08397664 d:RetainedEarningsAccumulatedLosses 2022-12-31 08397664 c:OrdinaryShareClass1 2023-01-01 2023-12-31 08397664 c:OrdinaryShareClass1 2023-12-31 08397664 c:OrdinaryShareClass1 2022-12-31 08397664 c:FRS102 2023-01-01 2023-12-31 08397664 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08397664 c:FullAccounts 2023-01-01 2023-12-31 08397664 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08397664 6 2023-01-01 2023-12-31 08397664 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08397664










COMPARABIEN LIMITED
UNAUDITED
DIRECTORS' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023



















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COMPARABIEN LIMITED
 
 
Company Information


Directors
L M Castellanos Alvarez 
A J Ramirez Sifuentes 




Registered number
08397664



Registered office
3rd Floor
12 Gough Square

London

EC4A 3DW




Accountants
Sayers Butterworth LLP
Chartered Accountants

3rd Floor

12 Gough Square

London

EC4A 3DW





 
COMPARABIEN LIMITED
Registered number: 08397664

Balance sheet
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 5 
2,776
2,776

  
2,776
2,776

Current assets
  

Debtors: amounts falling due within one year
 6 
279,548
284,589

Cash at bank and in hand
  
762
-

  
280,310
284,589

Creditors: amounts falling due within one year
 7 
(42,413)
(38,208)

Net current assets
  
 
 
237,897
 
 
246,381

Total assets less current liabilities
  
240,673
249,157

  

Net assets
  
240,673
249,157


Capital and reserves
  

Called up share capital 
 8 
135
135

Share premium account
  
629,733
629,733

Profit and loss account
  
(389,195)
(380,711)

  
240,673
249,157


Page 1

 
COMPARABIEN LIMITED
Registered number: 08397664
    
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 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 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.




A J Ramirez Sifuentes
Director

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

Page 2

 
COMPARABIEN LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2023

1.


General information

Comparabien Limited is a private company limited by shares and is incorporated in the United Kingdom and registered in England and Wales. The principal activity of the company is that of a holding company.
The Company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.

 
2.5

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 year was 2 (2022 - 2).

Page 3

 
COMPARABIEN LIMITED
 
 
 
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
2,739



At 31 December 2023

2,739



Depreciation


At 1 January 2023
2,739



At 31 December 2023

2,739



Net book value



At 31 December 2023
-



At 31 December 2022
-


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
2,776



At 31 December 2023
2,776






Net book value



At 31 December 2023
2,776



At 31 December 2022
2,776

Page 4

 
COMPARABIEN LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2023

6.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
279,360
284,401

Called up share capital not paid
188
188

279,548
284,589



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
-
16

Trade creditors
14,137
14,673

Other creditors
25,996
21,323

Accruals and deferred income
2,280
2,196

42,413
38,208



8.


Share capital

2023
2022
£
£
Allotted, called up and partly paid



13,528 (2022 - 13,528) Ordinary shares of £0.01 each
135
135



9.


Related party transactions

At the year end the company owed £25,996 (2022: £21,173) to a company director.
The company has adopted the exemption permitted by paragraph 33.1A of FRS 102 and has not disclosed transactions with other group members, which are wholly owned.

 
Page 5