Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31truetrue2023-04-01No description of principal activity14true 10063144 2023-04-01 2024-03-31 10063144 2022-04-01 2023-03-31 10063144 2024-03-31 10063144 2023-03-31 10063144 c:CompanySecretary1 2023-04-01 2024-03-31 10063144 c:Director1 2023-04-01 2024-03-31 10063144 c:RegisteredOffice 2023-04-01 2024-03-31 10063144 d:ComputerEquipment 2023-04-01 2024-03-31 10063144 d:ComputerEquipment 2024-03-31 10063144 d:ComputerEquipment 2023-03-31 10063144 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10063144 d:CurrentFinancialInstruments 2024-03-31 10063144 d:CurrentFinancialInstruments 2023-03-31 10063144 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10063144 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 10063144 d:ShareCapital 2024-03-31 10063144 d:ShareCapital 2023-03-31 10063144 d:RetainedEarningsAccumulatedLosses 2024-03-31 10063144 d:RetainedEarningsAccumulatedLosses 2023-03-31 10063144 c:EntityNoLongerTradingButTradedInPast 2023-04-01 2024-03-31 10063144 c:FRS102 2023-04-01 2024-03-31 10063144 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10063144 c:FullAccounts 2023-04-01 2024-03-31 10063144 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 10063144







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


COUNTRY NAVIGATOR LIMITED






































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COUNTRY NAVIGATOR LIMITED
 


 
COMPANY INFORMATION


Director
C E Crosby 




Company secretary
A J C Van Der Linden



Registered number
10063144



Registered office
Ashcombe House
5 The Crescent

Leatherhead

Surrey

KT22 8DY




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


COUNTRY NAVIGATOR LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 4


 


COUNTRY NAVIGATOR LIMITED
REGISTERED NUMBER:10063144



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
2,166
2,532

Cash at bank and in hand
  
294
458

  
2,460
2,990

Creditors: amounts falling due within one year
 6 
-
(530)

Net current assets
  
 
 
2,460
 
 
2,460

Total assets less current liabilities
  
2,460
2,460

  

Net assets
  
2,460
2,460


Capital and reserves
  

Allotted, called up and fully paid share capital
  
100
100

Profit and loss account
  
2,360
2,360

  
2,460
2,460


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 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: 

C E Crosby
Director

Date: 12 September 2024

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

Page 1

 


COUNTRY NAVIGATOR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Country Navigator Limited is a company limited by shares and incorporated in England and Wales. The address of the registered office is disclosed on the company information page.

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.

 
2.2

Going concern

The director has assessed the company's ability to continue as a going concern, taking into consideration the decision to place the company into a dormant status following the year end. The director believes that, despite the dormancy, the company will be able to meet its liabilities as they fall due post year end, given its reduced operational and financial activities.

 
2.3

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
-
20%
Straight line

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.

Page 2

 


COUNTRY NAVIGATOR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2023 - 4).


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
1,333



At 31 March 2024

1,333



Depreciation


Charge for the year on owned assets
1,333



At 31 March 2024

1,333



Net book value



At 31 March 2024
-



At 31 March 2023
-

Page 3

 


COUNTRY NAVIGATOR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
-
2,454

Amounts owed by group undertakings
2,166
-

Other debtors
-
78

2,166
2,532



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
530

-
530



7.


Related party transactions

At the beginning of the year the company was owed an amount of £Nil (2023 - £276,386) from Transnational Management Associates Limited, a co-subsidiary of the parent company. During the year, the company made advances of £2,166 (2023 - £306,706) and received repayments of £Nil (2023 - £310,979). As at 31 March 2024 the company was owed £2,166 (2023 - £Nil). No interest was charged on this loan. 

Page 4