Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-03-081truetruefalseThe principal activity of the company is that of management consultancy servicesThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14714648 2023-03-07 14714648 2023-03-08 2024-03-31 14714648 2022-04-01 2023-03-07 14714648 2024-03-31 14714648 c:Director1 2023-03-08 2024-03-31 14714648 d:OfficeEquipment 2023-03-08 2024-03-31 14714648 d:OfficeEquipment 2024-03-31 14714648 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-03-08 2024-03-31 14714648 d:ComputerEquipment 2023-03-08 2024-03-31 14714648 d:ComputerEquipment 2024-03-31 14714648 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-03-08 2024-03-31 14714648 d:OwnedOrFreeholdAssets 2023-03-08 2024-03-31 14714648 d:CurrentFinancialInstruments 2024-03-31 14714648 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14714648 d:ShareCapital 2024-03-31 14714648 d:RetainedEarningsAccumulatedLosses 2024-03-31 14714648 c:OrdinaryShareClass1 2023-03-08 2024-03-31 14714648 c:OrdinaryShareClass1 2024-03-31 14714648 c:FRS102 2023-03-08 2024-03-31 14714648 c:AuditExempt-NoAccountantsReport 2023-03-08 2024-03-31 14714648 c:FullAccounts 2023-03-08 2024-03-31 14714648 c:PrivateLimitedCompanyLtd 2023-03-08 2024-03-31 14714648 2 2023-03-08 2024-03-31 14714648 e:PoundSterling 2023-03-08 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14714648









SIRIATIVE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
SIRIATIVE LIMITED
REGISTERED NUMBER: 14714648

BALANCE SHEET
AS AT 31 MARCH 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
1,931

  
1,931

Current assets
  

Debtors: amounts falling due within one year
  
22,411

Cash at bank and in hand
 6 
50,700

  
73,111

Creditors: amounts falling due within one year
 7 
(53,995)

Net current assets
  
 
 
19,116

Total assets less current liabilities
  
21,047

  

Net assets
  
21,047


Capital and reserves
  

Called up share capital 
 8 
100

Profit and loss account
  
20,947

  
21,047


Page 1

 
SIRIATIVE LIMITED
REGISTERED NUMBER: 14714648
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers 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 director acknowledges her 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 by: 




S Baldini
Director

Date: 10 October 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
SIRIATIVE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Siriative Limited is a private company limited by shares, incorporated in England & Wales (registered number:14714648). 
The registered office address is 101 New Cavendish Street, London, W1W 6XH. 
The principal activity of the company is that of the provision of management consultancy services. 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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.

 
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.

Page 3

 
SIRIATIVE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Interest income

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

 
2.5

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.

 
2.6

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.

 
2.7

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:

Office equipment
-
25%
Computer equipment
-
25%

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.

 
2.8

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 4

 
SIRIATIVE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.9

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.

 
2.10

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 period was 1.


4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


Additions
2,297
278
2,575



At 31 March 2024

2,297
278
2,575



Depreciation


Charge for the period on owned assets
574
70
644



At 31 March 2024

574
70
644



Net book value



At 31 March 2024
1,723
208
1,931


5.


Debtors

2024
£


Trade debtors
22,411
Page 5

 
SIRIATIVE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.Debtors (continued)


22,411



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
50,700

50,700



7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
225

Corporation tax
4,464

Other creditors
45,126

Accruals and deferred income
4,180

53,995



8.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary Share Capital shares of £1.00 each
100




 
Page 6