Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31trueNo description of principal activity2023-01-01false00trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05434344 2023-01-01 2023-12-31 05434344 2022-01-01 2022-12-31 05434344 2023-12-31 05434344 2022-12-31 05434344 c:Director14 2023-01-01 2023-12-31 05434344 d:PlantMachinery 2023-01-01 2023-12-31 05434344 d:PlantMachinery 2023-12-31 05434344 d:PlantMachinery 2022-12-31 05434344 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 05434344 d:FurnitureFittings 2023-01-01 2023-12-31 05434344 d:FurnitureFittings 2023-12-31 05434344 d:FurnitureFittings 2022-12-31 05434344 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 05434344 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 05434344 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 05434344 d:CurrentFinancialInstruments 2023-12-31 05434344 d:CurrentFinancialInstruments 2022-12-31 05434344 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05434344 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 05434344 d:RetainedEarningsAccumulatedLosses 2023-12-31 05434344 d:RetainedEarningsAccumulatedLosses 2022-12-31 05434344 c:FRS102 2023-01-01 2023-12-31 05434344 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 05434344 c:FullAccounts 2023-01-01 2023-12-31 05434344 c:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 05434344 2 2023-01-01 2023-12-31 05434344 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 05434344










CONSTRUCTIONARIUM LTD
(A company limited by guarantee)








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
CONSTRUCTIONARIUM LTD
 
(A company limited by guarantee)
REGISTERED NUMBER: 05434344

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 3 
2,038
2,718

  
2,038
2,718

Current assets
  

Debtors: amounts falling due within one year
 4 
57,548
74,629

Bank & cash balances
  
196,801
189,967

  
254,349
264,596

Creditors: amounts falling due within one year
 5 
(118,632)
(123,836)

Net current assets
  
 
 
135,717
 
 
140,760

Total assets less current liabilities
  
137,755
143,478

  

Net assets
  
137,755
143,478


Capital and reserves
  

Profit and loss account
  
137,755
143,478

  
137,755
143,478


Page 1

 
CONSTRUCTIONARIUM LTD
 
(A company limited by guarantee)
REGISTERED NUMBER: 05434344
    
STATEMENT OF FINANCIAL POSITION (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 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: 






R E Hemshall
Director

Date: 20 September 2024

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

Page 2

 
CONSTRUCTIONARIUM LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The entity (registration number 05434344) is a private company limited by guarantee and is registered in England and Wales.
The address of the company's registered office is c/o CIC, The Building Centre, 26 Store Street, London WC1E 7BT.

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 financial statements are prepared in GBP rounded to the nearest £.
As a not-for-profit organisation, the directors have chosen to present the results in the form of income and expenditure.
The directors have also chosen to not capitalise grant funded fixed assets, preferring instead to match the income against the expenditure.

The following principal accounting policies have been applied:

 
2.2

Income

Income is recognised to the extent that it is probable that the economic benefits will flow to the Company and the income can be reliably measured. Income 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 income is recognised:

Rendering of services

Income 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 income 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.

Income from Sponsorship and Grants are recognised in the period in which the relevant sponsorship or grant is received. 

Page 3

 
CONSTRUCTIONARIUM LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.3

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

 The estimated useful lives range as follows:

Trademarks
-
10
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 charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant & machinery
-
25%
reducing balance
Fixtures & fittings
-
25%
reducing balance

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.

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.6

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.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4

 
CONSTRUCTIONARIUM LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Tangible fixed assets





Plant & machinery
Fixtures & fittings
Total

£
£
£



Cost or valuation


At 1 January 2023
20,307
4,082
24,389



At 31 December 2023

20,307
4,082
24,389



Depreciation


At 1 January 2023
18,880
2,791
21,671


Charge for the year on owned assets
357
323
680



At 31 December 2023

19,237
3,114
22,351



Net book value



At 31 December 2023
1,070
968
2,038



At 31 December 2022
1,427
1,291
2,718


4.


Debtors

2023
2022
£
£


Trade debtors
57,543
74,624

Other debtors
5
5

57,548
74,629



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
41,571
11,844

Accruals and deferred income
77,061
111,992

118,632
123,836


Page 5

 
CONSTRUCTIONARIUM LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


6.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

 
Page 6