Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312022-07-01falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22truetrue 12035225 2022-07-01 2023-12-31 12035225 2021-07-01 2022-06-30 12035225 2023-12-31 12035225 2022-06-30 12035225 c:Director2 2022-07-01 2023-12-31 12035225 d:CurrentFinancialInstruments 2023-12-31 12035225 d:CurrentFinancialInstruments 2022-06-30 12035225 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12035225 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 12035225 d:ShareCapital 2023-12-31 12035225 d:ShareCapital 2022-06-30 12035225 d:RetainedEarningsAccumulatedLosses 2023-12-31 12035225 d:RetainedEarningsAccumulatedLosses 2022-06-30 12035225 c:FRS102 2022-07-01 2023-12-31 12035225 c:AuditExemptWithAccountantsReport 2022-07-01 2023-12-31 12035225 c:FullAccounts 2022-07-01 2023-12-31 12035225 c:PrivateLimitedCompanyLtd 2022-07-01 2023-12-31 12035225 e:PoundSterling 2022-07-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 12035225










36 COLLEGE ROAD LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
36 COLLEGE ROAD LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF 36 COLLEGE ROAD LIMITED
FOR THE PERIOD ENDED 31 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 36 College Road Limited for the period ended 31 December 2023 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of 36 College Road Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of 36 College Road Limited and state those matters that we have agreed to state to the Board of directors of 36 College Road Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 36 College Road Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that 36 College Road Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of 36 College Road Limited. You consider that 36 College Road Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of 36 College Road Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Simmons Gainsford Professional Services Limited
 
Chartered Accountants
  
14th Floor
33 Cavendish Square
London
W1G 0PW
25 September 2024
Page 1

 
36 COLLEGE ROAD LIMITED
REGISTERED NUMBER: 12035225

BALANCE SHEET
AS AT 31 DECEMBER 2023

31 December
30 June
2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
50
8,307

Cash at bank and in hand
  
3,596
18,612

  
3,646
26,919

Creditors: amounts falling due within one year
 5 
(5,311)
(16,555)

Net current (liabilities)/assets
  
 
 
(1,665)
 
 
10,364

Total assets less current liabilities
  
(1,665)
10,364

  

Net (liabilities)/assets
  
(1,665)
10,364


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(1,765)
10,264

  
(1,665)
10,364


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 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 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 25 September 2024.


R Flook
Director

The notes on pages 4 to 6 form part of these financial statements.
Page 2

 
36 COLLEGE ROAD LIMITED
REGISTERED NUMBER: 12035225
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023


Page 3

 
36 COLLEGE ROAD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

36 College Road Limited is a prviate limited company, limited by shares, incorporated in England and Wales. The address of the registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW.

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.

 
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

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
Page 4

 
36 COLLEGE ROAD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.6
Financial instruments (continued)

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.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument 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.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.7

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.

Page 5

 
36 COLLEGE ROAD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

3.


Employees




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


4.


Debtors

31 December
30 June
2023
2022
£
£


Amounts owed by group undertakings
-
4,966

Other debtors
50
3,263

Prepayments and accrued income
-
78

50
8,307



5.


Creditors: Amounts falling due within one year

31 December
30 June
2023
2022
£
£

Trade creditors
302
2,280

Amounts owed to group undertakings
3,259
-

Other creditors
-
12,775

Accruals and deferred income
1,750
1,500

5,311
16,555


 
Page 6