Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falsetruefalse2023-01-01trueNo description of principal activity22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10704613 2023-01-01 2023-12-31 10704613 2022-01-01 2022-12-31 10704613 2023-12-31 10704613 2022-12-31 10704613 c:Director2 2023-01-01 2023-12-31 10704613 d:CurrentFinancialInstruments 2023-12-31 10704613 d:CurrentFinancialInstruments 2022-12-31 10704613 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10704613 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 10704613 d:ShareCapital 2023-12-31 10704613 d:ShareCapital 2022-12-31 10704613 d:RetainedEarningsAccumulatedLosses 2023-12-31 10704613 d:RetainedEarningsAccumulatedLosses 2022-12-31 10704613 c:FRS102 2023-01-01 2023-12-31 10704613 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 10704613 c:FullAccounts 2023-01-01 2023-12-31 10704613 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 10704613 2 2023-01-01 2023-12-31 10704613 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 10704613









RED WINDOW LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
RED WINDOW LIMITED
REGISTERED NUMBER: 10704613

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
26,161
10,433

Cash at bank and in hand
 5 
119,909
210,612

  
146,070
221,045

Creditors: amounts falling due within one year
 6 
(25,129)
(142,675)

Net current assets
  
 
 
120,941
 
 
78,370


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
120,841
78,270

  
120,941
78,370


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 23 September 2024.




M Woodward
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

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

1.


General information

Red Window Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company’s registered office is 101 New Cavendish Street, 1st Floor South, London 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland 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 judgment 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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 2

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

2.Accounting policies (continued)

 
2.3

Interest income

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

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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 the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Directors
2
2

Page 3

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

4.


Debtors

2023
2022
£
£


Trade debtors
25,027
1,626

Other debtors
1,134
8,807

26,161
10,433



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
119,909
210,612



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
10,205
-

Corporation tax
10,188
-

Other creditors
456
136,875

Accruals and deferred income
4,280
5,800

25,129
142,675


 
Page 4