Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-01-01false2truetruefalse 08311453 2023-01-01 2023-12-31 08311453 2022-01-01 2022-12-31 08311453 2023-12-31 08311453 2022-12-31 08311453 c:Director1 2023-01-01 2023-12-31 08311453 c:Director2 2023-01-01 2023-12-31 08311453 d:FurnitureFittings 2023-01-01 2023-12-31 08311453 d:FurnitureFittings 2023-12-31 08311453 d:FurnitureFittings 2022-12-31 08311453 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 08311453 d:ComputerEquipment 2023-01-01 2023-12-31 08311453 d:ComputerEquipment 2023-12-31 08311453 d:ComputerEquipment 2022-12-31 08311453 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 08311453 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 08311453 d:CurrentFinancialInstruments 2023-12-31 08311453 d:CurrentFinancialInstruments 2022-12-31 08311453 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08311453 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 08311453 d:ShareCapital 2023-12-31 08311453 d:ShareCapital 2022-12-31 08311453 d:RetainedEarningsAccumulatedLosses 2023-12-31 08311453 d:RetainedEarningsAccumulatedLosses 2022-12-31 08311453 c:FRS102 2023-01-01 2023-12-31 08311453 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08311453 c:FullAccounts 2023-01-01 2023-12-31 08311453 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08311453 2 2023-01-01 2023-12-31 08311453 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 08311453









ARUNDEL EUROPE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
ARUNDEL EUROPE LIMITED
REGISTERED NUMBER: 08311453

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,178
1,570

  
1,178
1,570

Current assets
  

Debtors: amounts falling due within one year
 5 
-
1,402

Cash at bank and in hand
 6 
101,212
99,025

  
101,212
100,427

Creditors: amounts falling due within one year
 7 
(15,678)
(14,880)

Net current assets
  
 
 
85,534
 
 
85,547

Total assets less current liabilities
  
86,712
87,117

  

Net assets
  
86,712
87,117


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
86,612
87,017

  
86,712
87,117


Page 1

 
ARUNDEL EUROPE LIMITED
REGISTERED NUMBER: 08311453
    
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 comprehensive income 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 on 24 September 2024.




................................................
E Browne
................................................
S Browne
Director
Director

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

Page 2

 
ARUNDEL EUROPE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Arundel Europe Limited is a private company limited by share and incorporated in England & Wales (registered number 08311453). The registered office is 101 New Cavendish Street, First Floor South, London, United Kingdom, W1W 6XH.

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 following principal accounting policies have been applied:

 
2.2

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.
 
Accordingly the directors have continued to prepare the financial statements on the going concern basis.

 
2.3

Interest income

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

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25% reducing balance
Computer equipment
-
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.

Page 3

 
ARUNDEL EUROPE 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

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

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


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 4

 
ARUNDEL EUROPE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2023
5,117
6,607
11,724



At 31 December 2023

5,117
6,607
11,724



Depreciation


At 1 January 2023
4,405
5,749
10,154


Charge for the year on owned assets
178
214
392



At 31 December 2023

4,583
5,963
10,546



Net book value



At 31 December 2023
534
644
1,178



At 31 December 2022
712
859
1,571


5.


Debtors

2023
2022
£
£


Other debtors
-
1,402

-
1,402



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
101,212
99,025

101,212
99,025


Page 5

 
ARUNDEL EUROPE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
15,378
14,880

Accruals and deferred income
300
-

15,678
14,880



8.


Related party transactions

Included in other creditors at the year end was £2,933 (2022: £2,433) owed to the directors of the Company in respect of interest free loans which are repayable on demand.
Included in other creditors was £12,370 (2022: £12,370) owed to Arundel Advisers LLP, an entity under common control.

 
Page 6