Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31falseNo description of principal activity2023-01-13false1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14589938 2023-01-12 14589938 2023-01-13 2024-03-31 14589938 2024-03-31 14589938 2022-04-01 2023-01-12 14589938 c:Director1 2023-01-13 2024-03-31 14589938 d:MotorVehicles 2023-01-13 2024-03-31 14589938 d:MotorVehicles 2024-03-31 14589938 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-01-13 2024-03-31 14589938 d:CurrentFinancialInstruments 2024-03-31 14589938 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14589938 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 14589938 d:ShareCapital 2024-03-31 14589938 d:RetainedEarningsAccumulatedLosses 2024-03-31 14589938 c:FRS102 2023-01-13 2024-03-31 14589938 c:AuditExempt-NoAccountantsReport 2023-01-13 2024-03-31 14589938 c:FullAccounts 2023-01-13 2024-03-31 14589938 c:PrivateLimitedCompanyLtd 2023-01-13 2024-03-31 14589938 e:PoundSterling 2023-01-13 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 14589938







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 MARCH 2024


ONE C DIGITAL LIMITED






































img41a3.png                        

 


ONE C DIGITAL LIMITED
REGISTERED NUMBER:14589938



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

31 March 2024
Note
£

Fixed assets
  

Tangible assets
 4 
55,452

  
55,452

Current assets
  

Debtors: amounts falling due within one year
 5 
1,292

Cash at bank and in hand
  
54,598

  
55,890

Creditors: amounts falling due within one year
 6 
(32,148)

Net current assets
  
 
 
23,742

Total assets less current liabilities
  
79,194

Creditors: amounts falling due after more than one year
  
(51,940)

  

Net assets
  
27,254


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
27,154

  
27,254


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 his 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 income and retained earnings 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: 


................................................
G O Hallam
Director

Date: 11 October 2024
Page 1

 


ONE C DIGITAL LIMITED
REGISTERED NUMBER:14589938


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024


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

Page 2

 


ONE C DIGITAL LIMITED
 


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

1.


General information

One C Digital Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's principal place of business is the same as the registered office and is disclosed on the company information page.
 
The company was incorporated on 13/01/23
 
The company's functional and presentational currency is GBP.

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, 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.

 
2.3

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

Page 3

 


ONE C DIGITAL LIMITED
 


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

2.Accounting policies (continued)

 
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, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
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.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
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.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.

Page 4

 


ONE C DIGITAL LIMITED
 


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

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


Additions
61,900



At 31 March 2024

61,900



Depreciation


Charge for the period on owned assets
6,448



At 31 March 2024

6,448



Net book value



At 31 March 2024
55,452


5.


Debtors

31 March 2024
£


Trade debtors
1,292

1,292



6.


Creditors: Amounts falling due within one year

31 March 2024
£

Trade creditors
1,312

Corporation tax
15,650

Other taxation and social security
4,508

Obligations under finance lease and hire purchase contracts
5,595

Other creditors
2,633

Accruals and deferred income
2,450

32,148


 
Page 5