Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-04-01false00No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsetruefalse 14457771 2023-04-01 2023-12-31 14457771 2022-11-02 2023-03-31 14457771 2023-12-31 14457771 2023-03-31 14457771 c:Director1 2023-04-01 2023-12-31 14457771 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14457771 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 14457771 d:ShareCapital 2023-12-31 14457771 d:ShareCapital 2023-03-31 14457771 d:RetainedEarningsAccumulatedLosses 2023-12-31 14457771 d:RetainedEarningsAccumulatedLosses 2023-03-31 14457771 c:OrdinaryShareClass1 2023-04-01 2023-12-31 14457771 c:OrdinaryShareClass1 2023-12-31 14457771 c:OrdinaryShareClass1 2023-03-31 14457771 c:OrdinaryShareClass2 2023-04-01 2023-12-31 14457771 c:OrdinaryShareClass2 2023-12-31 14457771 c:OrdinaryShareClass2 2023-03-31 14457771 c:FRS102 2023-04-01 2023-12-31 14457771 c:AuditExempt-NoAccountantsReport 2023-04-01 2023-12-31 14457771 c:FullAccounts 2023-04-01 2023-12-31 14457771 c:PrivateLimitedCompanyLtd 2023-04-01 2023-12-31 14457771 2 2023-04-01 2023-12-31 14457771 6 2023-04-01 2023-12-31 14457771 e:PoundSterling 2023-04-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14457771










CLAIRE MARK 77 LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
CLAIRE MARK 77 LIMITED
REGISTERED NUMBER: 14457771

BALANCE SHEET
AS AT 31 DECEMBER 2023

31 December
31 March
2023
2023
Note
£
£

Fixed assets
  

Investments
 4 
30
-

  
30
-

Current assets
  

Debtors
  
612,429
100

Cash at bank and in hand
  
40,500
-

  
652,929
100

Creditors: amounts falling due within one year
  
(629,450)
-

Net current assets
  
 
 
23,479
 
 
100

Total assets less current liabilities
  
23,509
100

  

Net assets
  
23,509
100


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
23,409
-

  
23,509
100

Page 1

 
CLAIRE MARK 77 LIMITED
REGISTERED NUMBER: 14457771
    
BALANCE SHEET (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 period 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 profit and loss account 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 20 September 2024.




Claire Jowitt
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
CLAIRE MARK 77 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Claire Mark 77 Limited, 14457771, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principle place of business at 30 Bangor Road Overton-On-Dee, Wrexham, Clwyd, United Kingdom, LL13 OHB. 

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

Interest income

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

 
2.3

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.

 
2.4

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

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.

Page 3

 
CLAIRE MARK 77 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
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 Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


Fixed asset investments








Investments in subsidiary companies

£



Cost or valuation


Additions
30



At 31 December 2023
30




Page 4

 
CLAIRE MARK 77 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

5.


Share capital

31 December
31 March
2023
2023
£
£
Allotted, called up and fully paid



95 (2023 - 95) A Shares shares of £1.00 each
95
95
5 (2023 - 5) B Shares shares of £1.00 each
5
5

100

100


 
Page 5