Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31No description of principal activity2023-01-01false33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01920982 2023-01-01 2023-12-31 01920982 2023-12-31 01920982 2022-01-01 2022-12-31 01920982 2022-12-31 01920982 c:CompanySecretary1 2023-01-01 2023-12-31 01920982 c:Director1 2023-01-01 2023-12-31 01920982 c:RegisteredOffice 2023-01-01 2023-12-31 01920982 d:OfficeEquipment 2023-01-01 2023-12-31 01920982 d:OfficeEquipment 2023-12-31 01920982 d:OfficeEquipment 2022-12-31 01920982 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 01920982 d:ComputerEquipment 2023-01-01 2023-12-31 01920982 d:ComputerEquipment 2023-12-31 01920982 d:ComputerEquipment 2022-12-31 01920982 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 01920982 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 01920982 d:PatentsTrademarksLicencesConcessionsSimilar 2023-01-01 2023-12-31 01920982 d:PatentsTrademarksLicencesConcessionsSimilar 2023-12-31 01920982 d:PatentsTrademarksLicencesConcessionsSimilar 2022-12-31 01920982 d:CurrentFinancialInstruments 2023-12-31 01920982 d:CurrentFinancialInstruments 2022-12-31 01920982 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 01920982 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 01920982 d:ShareCapital 2023-12-31 01920982 d:ShareCapital 2022-12-31 01920982 d:RetainedEarningsAccumulatedLosses 2023-12-31 01920982 d:RetainedEarningsAccumulatedLosses 2022-12-31 01920982 c:FRS102 2023-01-01 2023-12-31 01920982 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 01920982 c:FullAccounts 2023-01-01 2023-12-31 01920982 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 01920982 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 01920982







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


END DESIGN LIMITED






































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END DESIGN LIMITED
 


 
COMPANY INFORMATION


Director
T S Greenwood 




Company secretary
Mrs S E Greenwood



Registered number
01920982



Registered office
Unit 37
Bookham Industrial Estate

Bookham

Leatherhead

Surrey

KT23 3EU




Accountants
Menzies LLP
Chartered Accountants

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


END DESIGN LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


END DESIGN LIMITED
REGISTERED NUMBER:01920982



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
442
1,347

Tangible fixed assets
  
196
460

  
638
1,807

Current assets
  

Stocks
  
94,318
107,804

Debtors: amounts falling due within one year
 6 
98,042
86,273

Bank and cash balances
  
2,054
16,598

  
194,414
210,675

Creditors: amounts falling due within one year
 7 
(52,287)
(74,639)

Net current assets
  
 
 
142,127
 
 
136,036

Total assets less current liabilities
  
142,765
137,843

  

Net assets
  
142,765
137,843


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
141,765
136,843

  
142,765
137,843


Page 1

 


END DESIGN LIMITED
REGISTERED NUMBER:01920982


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers 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 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 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: 




................................................
T S Greenwood
Director

Date: 24 September 2024

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

Page 2

 


END DESIGN LIMITED
 


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

1.


General information

End Design Limited is a private company, limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office and principal place of business 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 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

Turnover

Turnover is the total amount receivable by the company for goods supplied and services provided, excluding VAT and trade discounts.

 
2.3

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the revaluation model, intangible assets shall be carried at a revalued amount, being its fair value at the date of revaluation less any subsequent accumulated amortisation and subsequent impairment losses - provided that the fair value can be determined by reference to an active market.
Revaluations are made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting date.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
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 calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment and furniture
-
25%
straight line
Computer equipment
-
25%
straight line

Page 3

 


END DESIGN LIMITED
 


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

2.Accounting policies (continued)

 
2.5

Stocks

Stock is stated at the lower of cost and net realisable value. In the case of raw materials and consumable stores, cost means purchase price calculated on a first in first out basis. Net realisable value means the estimated selling price less all further costs to completetion and all costs to be incurred in marketing, selling and distribution.

 
2.6

Operating lease agreements

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

  
2.7

Foreign currency translation

The company's functional and presentational currency is GBP.
Monetary assets and liabilities in foreign currencies are translated at the rate of exchange ruling at the balance sheet date.
Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. All exchange differences are dealt with through the Statement of Income and Retained Earnings.

 
2.8

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.



3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 4

 


END DESIGN LIMITED
 


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

4.


Intangible assets




Crypto currencies

£



Cost


At 1 January 2023
1,347


Revaluation surplus
(905)



At 31 December 2023

442






Net book value



At 31 December 2023
442



At 31 December 2022
1,347




5.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2023
28,300
29,865
58,165



At 31 December 2023

28,300
29,865
58,165



Depreciation


At 1 January 2023
28,300
29,405
57,705


Charge for the year on owned assets
-
264
264



At 31 December 2023

28,300
29,669
57,969



Net book value



At 31 December 2023
-
196
196



At 31 December 2022
-
460
460

Page 5

 


END DESIGN LIMITED
 


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

6.


Debtors

2023
2022
£
£


Trade debtors
15,572
21,124

Other debtors
75,788
59,708

Prepayments and accrued income
6,682
5,441

98,042
86,273



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
29,896
66,208

Corporation tax
5,038
2,906

Other taxation and social security
12,741
3,425

Other creditors
2,312
-

Accruals and deferred income
2,300
2,100

52,287
74,639



8.


Transactions with directors

At 31 December 2023 a balance of £56,187 was due from the director to the company (2022 - £44,862). Interest is accrued on the balance outstanding at a rate of 2.5% per annum.

 
Page 6