Caseware UK (AP4) 2023.0.135 2023.0.135 true2023-01-01No description of principal activityfalse0false0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13114965 2023-01-01 2023-12-31 13114965 2022-01-01 2022-12-31 13114965 2023-12-31 13114965 2022-12-31 13114965 c:Director1 2023-01-01 2023-12-31 13114965 d:CurrentFinancialInstruments 2023-12-31 13114965 d:CurrentFinancialInstruments 2022-12-31 13114965 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13114965 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13114965 d:ShareCapital 2023-12-31 13114965 d:ShareCapital 2022-12-31 13114965 d:RetainedEarningsAccumulatedLosses 2023-12-31 13114965 d:RetainedEarningsAccumulatedLosses 2022-12-31 13114965 c:FRS102 2023-01-01 2023-12-31 13114965 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13114965 c:FullAccounts 2023-01-01 2023-12-31 13114965 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13114965 2 2023-01-01 2023-12-31 13114965 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure


















CPC Talent Limited























Unaudited

Financial statements



For the year ended 31 December 2023



Registered number: 13114965

 
CPC Talent Limited - Registered number:13114965


Statement of financial position
As at 31 December 2023

2023
2023
2022
2022
Note
£
£
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,129,912
837,478

  
1,129,912
837,478

Creditors: amounts falling due within one year
 5 
(22,226)
(13,730)

Net current assets
  
 
 
1,107,686
 
 
823,748

Total assets less current liabilities
  
1,107,686
823,748

  

Net assets
  
1,107,686
823,748


Capital and reserves
  

Share capital
  
1
1

Profit and loss account
  
1,107,685
823,747

  
1,107,686
823,748


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 her 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.
Page 1

 
CPC Talent Limited - Registered number:13114965


Statement of financial position (continued)
As at 31 December 2023


The financial statements were approved and authorised for issue by:




C Capone
Director

Date: 25 September 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
CPC Talent Limited
 
 

Notes to the financial statements
For the year ended 31 December 2023

1.


General information

The company is a private company limited by shares and is incorporated in England and Wales. The registered
office is 130 Wood Street, London, United Kingdom, EC2V 6DL and the registered number is 13114965.

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 Republic of Ireland' ('FRS 102') and the Companies Act 2006.

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

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Rendering of services

Revenue 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 revenue 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.

 
2.3

Interest income

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

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Page 3

 
CPC Talent Limited
 

Notes to the financial statements
For the year ended 31 December 2023

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

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, and loans to related parties.


3.


Employees

The average monthly number of employees during the year was nil (2022- nil)


4.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
1,126,742
800,297

Other debtors
3,170
37,181

1,129,912
837,478



5.


Creditors: amounts falling due within one year

2023
2022
£
£

Trade creditors
9,900
7,680

Corporation tax
6,001
-

Accruals and deferred income
6,325
6,050

22,226
13,730



Page 4