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Registered number: 13926017
CAFLER UK LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2023
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13926017
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 5,125 104,686
Cash at bank and in hand 131 22,143
5,256 126,829
Creditors: Amounts Falling Due Within One Year 5 (339,259 ) (280,401 )
NET CURRENT ASSETS (LIABILITIES) (334,003 ) (153,572 )
TOTAL ASSETS LESS CURRENT LIABILITIES (334,003 ) (153,572 )
NET LIABILITIES (334,003 ) (153,572 )
CAPITAL AND RESERVES
Called up share capital 6 1,766 1,766
Profit and Loss Account (335,769 ) (155,338 )
SHAREHOLDERS' FUNDS (334,003) (153,572)
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Inigo DIEGO CAVERO
Director
24/09/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
CAFLER UK LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13926017 . The registered office is 19 The Circle, Queen Elizabeth Street, London, England, SE1 2JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 2)
3 2
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,962 25,655
Amounts owed by group undertakings - 17,361
Other debtors 2,163 61,670
5,125 104,686
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 13,345 -
Amounts owed to group undertakings 320,527 268,985
Other creditors 4,823 7,373
Taxation and social security 564 4,043
339,259 280,401
Page 2
Page 3
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,766 1,766
7. Related Party Transactions
The immediate and ultimate parent company is Autocafler S.L, which is registered in Spain.
During the year company has outstanding loan from the Autocafler S.L is £320,527 (2022:£251,624) same included in note no.5
Page 3