Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-3112023-06-01falseNo description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13391756 2023-06-01 2024-05-31 13391756 2022-06-01 2023-05-31 13391756 2024-05-31 13391756 2023-05-31 13391756 2022-06-01 13391756 c:Director1 2023-06-01 2024-05-31 13391756 d:CurrentFinancialInstruments 2024-05-31 13391756 d:CurrentFinancialInstruments 2023-05-31 13391756 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 13391756 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 13391756 d:ShareCapital 2023-06-01 2024-05-31 13391756 d:ShareCapital 2024-05-31 13391756 d:ShareCapital 2022-06-01 2023-05-31 13391756 d:ShareCapital 2023-05-31 13391756 d:ShareCapital 2022-06-01 13391756 d:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 13391756 d:RetainedEarningsAccumulatedLosses 2024-05-31 13391756 d:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 13391756 d:RetainedEarningsAccumulatedLosses 2023-05-31 13391756 d:RetainedEarningsAccumulatedLosses 2022-06-01 13391756 c:OrdinaryShareClass1 2023-06-01 2024-05-31 13391756 c:OrdinaryShareClass1 2024-05-31 13391756 c:OrdinaryShareClass1 2023-05-31 13391756 c:FRS102 2023-06-01 2024-05-31 13391756 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 13391756 c:FullAccounts 2023-06-01 2024-05-31 13391756 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 13391756 6 2023-06-01 2024-05-31 13391756 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13391756






A GIRL OF MY WORD LIMITED

UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MAY 2024

 
A GIRL OF MY WORD LIMITED
REGISTERED NUMBER: 13391756

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
  
5
5

  
5
5

Current assets
  

Debtors: amounts falling due within one year
  
58,731
34,484

  
58,731
34,484

Creditors: amounts falling due within one year
  
(58,453)
(34,246)

Net current assets
  
 
 
278
 
 
238

Total assets less current liabilities
  
283
243

  

Net assets
  
283
243


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
282
242

  
283
243


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 year 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.

Page 1

 
A GIRL OF MY WORD LIMITED
REGISTERED NUMBER: 13391756
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2024

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 31 August 2024.




A M S Cooke
Director

The notes on pages 5 to 8 form part of these financial statements.

Page 2

 
A GIRL OF MY WORD LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 June 2023
1
242
243


Comprehensive income for the year

Profit for the year
-
9,040
9,040
Total comprehensive income for the year
-
9,040
9,040


Contributions by and distributions to owners

Dividends: Equity capital
-
(9,000)
(9,000)


Total transactions with owners
-
(9,000)
(9,000)


At 31 May 2024
1
282
283


The notes on pages 5 to 8 form part of these financial statements.

Page 3

 
A GIRL OF MY WORD LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 June 2022
1
(2,482)
(2,481)


Comprehensive income for the year

Profit for the year
-
75,724
75,724
Total comprehensive income for the year
-
75,724
75,724


Contributions by and distributions to owners

Dividends: Equity capital
-
(73,000)
(73,000)


Total transactions with owners
-
(73,000)
(73,000)


At 31 May 2023
1
242
243


The notes on pages 5 to 8 form part of these financial statements.

Page 4

 
A GIRL OF MY WORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.Accounting policies

 
1.1

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:

 
1.2

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.

 
1.3

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 reporting date in the countries where the Company operates and generates income.

Page 5

 
A GIRL OF MY WORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.Accounting policies (continued)

 
1.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
1.5

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.

 
1.6

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.

 
1.7

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.


2.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Prepayments & Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 6

 
A GIRL OF MY WORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 June 2023
5



At 31 May 2024
5





5.


Debtors

2024
2023
£
£


Other debtors
58,731
34,484

58,731
34,484



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,360
-

Amounts owed to group undertakings
36,269
31,842

Corporation tax
16,323
1,503

Accruals and deferred income
2,501
901

58,453
34,246



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1


Page 7

 
A GIRL OF MY WORD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

8.


Reserves

Profit and loss account

The profit and loss reserve is fully distributable.

 
Page 8