Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11274474 2023-01-01 2023-12-31 11274474 2022-01-01 2022-12-31 11274474 2023-12-31 11274474 2022-12-31 11274474 c:Director2 2023-01-01 2023-12-31 11274474 d:FurnitureFittings 2023-01-01 2023-12-31 11274474 d:FurnitureFittings 2023-12-31 11274474 d:FurnitureFittings 2022-12-31 11274474 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 11274474 d:ComputerEquipment 2023-01-01 2023-12-31 11274474 d:ComputerEquipment 2023-12-31 11274474 d:ComputerEquipment 2022-12-31 11274474 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 11274474 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 11274474 d:CurrentFinancialInstruments 2023-12-31 11274474 d:CurrentFinancialInstruments 2022-12-31 11274474 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11274474 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11274474 d:ShareCapital 2023-12-31 11274474 d:ShareCapital 2022-12-31 11274474 d:RetainedEarningsAccumulatedLosses 2023-12-31 11274474 d:RetainedEarningsAccumulatedLosses 2022-12-31 11274474 c:FRS102 2023-01-01 2023-12-31 11274474 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11274474 c:FullAccounts 2023-01-01 2023-12-31 11274474 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11274474 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 11274474









CHARLOTTE CORRIGAN LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
CHARLOTTE CORRIGAN LIMITED
REGISTERED NUMBER: 11274474

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,061
4,281

  
3,061
4,281

Current assets
  

Debtors: amounts falling due within one year
 5 
2,748
3,268

Cash at bank and in hand
 6 
50,581
78,143

  
53,329
81,411

Creditors: amounts falling due within one year
 7 
(33,003)
(32,777)

Net current assets
  
 
 
20,326
 
 
48,634

Total assets less current liabilities
  
23,387
52,915

  

Net assets
  
23,387
52,915


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
23,287
52,815

  
23,387
52,915

Page 1

 
CHARLOTTE CORRIGAN LIMITED
REGISTERED NUMBER: 11274474
    
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 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: 




C M Williams
Director

Date: 30 September 2024

The notes on pages 3 to 7 form part of these financial statements.
Page 2

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

1.


General information

Charlotte Corrigan Limited is a private company limited by shares and incorporated in England and Wales (registered number 11274474). The registered office is Floor 5, Tower point, 44 North Road, Brighton, England, BN1 1YR                             .

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 3

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

2.Accounting policies (continued)

 
2.3

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.

 
2.4

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

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
-
15%
straight line method
Computer equipment
-
25%
straight line method

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 4

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

2.Accounting policies (continued)

 
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 directors, during the year was 2 (2022 - 2).

Page 5

 
CHARLOTTE CORRIGAN 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
719
4,449
5,168



At 31 December 2023

719
4,449
5,168



Depreciation


At 1 January 2023
431
456
887


Charge for the year on owned assets
108
1,112
1,220



At 31 December 2023

539
1,568
2,107



Net book value



At 31 December 2023
180
2,881
3,061



At 31 December 2022
288
3,993
4,281


5.


Debtors

2023
2022
£
£


Other debtors
2,748
3,268

2,748
3,268



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
50,581
78,143

Less: bank overdrafts
(21,591)
(13,502)

28,990
64,641


Page 6

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

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
21,591
13,502

Corporation tax
-
8,308

Other creditors
9,612
9,167

Accruals and deferred income
1,800
1,800

33,003
32,777


 
Page 7