Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-01-012No description of principal activitytruefalsetruefalse 14401837 2022-12-31 14401837 2023-01-01 2023-12-31 14401837 2021-11-01 2022-10-05 14401837 2023-12-31 14401837 c:Director1 2023-01-01 2023-12-31 14401837 c:Director2 2023-01-01 2023-12-31 14401837 d:CurrentFinancialInstruments 2023-12-31 14401837 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14401837 d:ShareCapital 2023-12-31 14401837 d:RetainedEarningsAccumulatedLosses 2023-12-31 14401837 c:FRS102 2023-01-01 2023-12-31 14401837 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 14401837 c:FullAccounts 2023-01-01 2023-12-31 14401837 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 14401837 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 14401837










MINTEE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
MINTEE LIMITED
REGISTERED NUMBER: 14401837

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
111,954

Cash at bank and in hand
 5 
796,361

  
908,315

Creditors: amounts falling due within one year
 6 
(31,771)

Net current assets
  
 
 
876,544

Total assets less current liabilities
  
876,544

  

Net assets
  
876,544


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
876,444

  
876,544


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 by: 




L J Hopper
T E Hopper
Director
Director


Date: 25 September 2024

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
MINTEE LIMITED
REGISTERED NUMBER: 14401837
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023


Page 2

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

1.


General information

Mintee Limited was incorporated in England & Wales as a private company limited by shares, company number 14401837, having its registered office at 6th Floor, 2 London Wall Place, London, EC2Y 5AU.

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

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

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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

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.

Page 3

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

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2.


4.


Debtors

2023
£


Other debtors
111,954

111,954


Page 4

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

4.Debtors (continued)

Included within other debtors due within one year are net advances to L J Hopper and T E Hopper, the company's  directors, amounting to £63,915 after adjusting for £4,482 repaid by way of claims for business expenses during the year.  The main conditions were as follows:

Unsecured, interest-free and repayable on demand.


5.


Cash and cash equivalents

2023
£

Cash at bank and in hand
796,361

796,361



6.


Creditors: Amounts falling due within one year

2023
£

Corporation tax
21,571

Accruals and deferred income
10,200

31,771



7.


Transactions with directors

Dividends paid to the directors during the period amounted to £370,000.

 
Page 5