Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-312023-02-01falseNo description of principal activity53truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12384414 2023-02-01 2024-01-31 12384414 2022-02-01 2023-01-31 12384414 2024-01-31 12384414 2023-01-31 12384414 2022-02-01 12384414 2 2023-02-01 2024-01-31 12384414 2 2022-02-01 2023-01-31 12384414 d:Director2 2023-02-01 2024-01-31 12384414 d:Director3 2023-02-01 2024-01-31 12384414 e:PlantMachinery 2023-02-01 2024-01-31 12384414 e:PlantMachinery 2024-01-31 12384414 e:PlantMachinery 2023-01-31 12384414 e:PlantMachinery e:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 12384414 e:ComputerEquipment 2023-02-01 2024-01-31 12384414 e:ComputerEquipment 2024-01-31 12384414 e:ComputerEquipment 2023-01-31 12384414 e:ComputerEquipment e:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 12384414 e:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 12384414 e:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 12384414 e:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 12384414 e:CurrentFinancialInstruments 2024-01-31 12384414 e:CurrentFinancialInstruments 2023-01-31 12384414 e:CurrentFinancialInstruments e:WithinOneYear 2024-01-31 12384414 e:CurrentFinancialInstruments e:WithinOneYear 2023-01-31 12384414 e:ShareCapital 2023-02-01 2024-01-31 12384414 e:ShareCapital 2024-01-31 12384414 e:ShareCapital 2022-02-01 2023-01-31 12384414 e:ShareCapital 2023-01-31 12384414 e:ShareCapital 2022-02-01 12384414 e:SharePremium 2023-02-01 2024-01-31 12384414 e:SharePremium 2024-01-31 12384414 e:SharePremium 2 2023-02-01 2024-01-31 12384414 e:SharePremium 2022-02-01 2023-01-31 12384414 e:SharePremium 2023-01-31 12384414 e:SharePremium 2022-02-01 12384414 e:SharePremium 2 2022-02-01 2023-01-31 12384414 e:OtherMiscellaneousReserve 2023-02-01 2024-01-31 12384414 e:OtherMiscellaneousReserve 2024-01-31 12384414 e:OtherMiscellaneousReserve 2 2023-02-01 2024-01-31 12384414 e:OtherMiscellaneousReserve 2022-02-01 2023-01-31 12384414 e:OtherMiscellaneousReserve 2023-01-31 12384414 e:OtherMiscellaneousReserve 2022-02-01 12384414 e:OtherMiscellaneousReserve 2 2022-02-01 2023-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2024-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2 2023-02-01 2024-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2022-02-01 2023-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2023-01-31 12384414 e:RetainedEarningsAccumulatedLosses 2022-02-01 12384414 e:RetainedEarningsAccumulatedLosses 2 2022-02-01 2023-01-31 12384414 d:OrdinaryShareClass1 2023-02-01 2024-01-31 12384414 d:OrdinaryShareClass1 2024-01-31 12384414 d:OrdinaryShareClass1 2023-01-31 12384414 d:FRS102 2023-02-01 2024-01-31 12384414 d:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 12384414 d:FullAccounts 2023-02-01 2024-01-31 12384414 d:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 12384414 e:DevelopmentCostsCapitalisedDevelopmentExpenditure e:InternallyGeneratedIntangibleAssets 2023-02-01 2024-01-31 12384414 e:DevelopmentCostsCapitalisedDevelopmentExpenditure e:OwnedIntangibleAssets 2023-02-01 2024-01-31 12384414 f:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12384414









WHERE YOU AT LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
WHERE YOU AT LTD
REGISTERED NUMBER: 12384414

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
488,123
114,813

Tangible assets
 5 
37,833
7,085

  
525,956
121,898

Current assets
  

Debtors: amounts falling due within one year
 6 
123,178
10,644

Cash at bank and in hand
 7 
745,512
260,477

  
868,690
271,121

Creditors: amounts falling due within one year
 8 
(100,005)
(53,158)

Net current assets
  
 
 
768,685
 
 
217,963

Total assets less current liabilities
  
1,294,641
339,861

  

Net assets
  
1,294,641
339,861


Capital and reserves
  

Called up share capital 
 9 
190
131

Share premium account
 10 
1,657,137
464,949

Other reserves
 10 
306,300
195,000

Profit and loss account
 10 
(668,986)
(320,219)

  
1,294,641
339,861


Page 1

 
WHERE YOU AT LTD
REGISTERED NUMBER: 12384414
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

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 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 on 9 October 2024.




T Lent
M V Lent
Director
Director

The notes on pages 4 to 10 form part of these financial statements.

Page 2

 
WHERE YOU AT LTD
 

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


Called up share capital
Share premium account
Other reserves
Profit and loss account
Total equity

£
£
£
£
£


At 1 February 2022
100
-
95,000
(121,998)
(26,898)


Comprehensive income for the year

Loss for the year

-
-
-
(198,221)
(198,221)


Other comprehensive income for the year
-
-
-
-
-


Total comprehensive income for the year
-
-
-
(198,221)
(198,221)


Contributions by and distributions to owners

Shares issued during the year
31
464,949
-
-
464,980

Advance share subscription
-
-
100,000
-
100,000


Total transactions with owners
31
464,949
100,000
-
564,980



At 1 February 2023
131
464,949
195,000
(320,219)
339,861


Comprehensive income for the year

Loss for the year

-
-
-
(348,767)
(348,767)


Other comprehensive income for the year
-
-
-
-
-


Total comprehensive income for the year
-
-
-
(348,767)
(348,767)


Contributions by and distributions to owners

Shares issued during the year
59
1,192,188
-
-
1,192,247

Advance share subscription
-
-
111,300
-
111,300


Total transactions with owners
59
1,192,188
111,300
-
1,303,547


At 31 January 2024
190
1,657,137
306,300
(668,986)
1,294,641


The notes on pages 4 to 10 form part of these financial statements.

Page 3

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Where You At Ltd is a private company limited by shares and registered in England and Wales. The address of its registered office is 124 Finchley Road, London NW3 5JS.

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

Going concern

At the balance sheet date, the Company had net assets of £1,294,641. The Company meets its day to day working capital requirements from funding provided by the subscription for ordinary shares.
The directors have prepared forecasts and after reviewing these forecasts, at the time of approving these financial statements the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the next twelve months. The directors therefore consider it appropriate to adopt the going concern basis iin preparing the Company's financial statements.

 
2.3

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.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 4

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.4

Revenue

Revenue comprises distribution revenue receivable and is recognised in the Statement of Income and Retained Earnings in the period it is contractually due.

 
2.5

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

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.

 
2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 5

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.9

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:

Plant and machinery
-
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.

 
2.10

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.

 
2.11

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.

 
2.12

Creditors

Short term creditors are measured at the transaction price.

 
2.13

Financial instruments

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

Page 6

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

3.


Employees

2024
2023
£
£

Wages and salaries
115,395
6,917

Social security costs
5,760
-

Cost of defined contribution scheme
795
-

121,950
6,917


The average monthly number of employees, including directors, during the year was 5 (2023 - 3).


4.


Intangible assets




Development expenditure

£



Cost


At 1 February 2023
114,813


Additions - internal
395,632



At 31 January 2024

510,445



Amortisation


Charge for the year on owned assets
22,322



At 31 January 2024

22,322



Net book value



At 31 January 2024
488,123



At 31 January 2023
114,813



Page 7

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

5.


Tangible fixed assets





Plant and machinery
Computer equipment
Total

£
£
£



Cost or valuation


At 1 February 2023
-
8,720
8,720


Additions
28,333
7,424
35,757



At 31 January 2024

28,333
16,144
44,477



Depreciation


At 1 February 2023
-
1,635
1,635


Charge for the year on owned assets
2,361
2,648
5,009



At 31 January 2024

2,361
4,283
6,644



Net book value



At 31 January 2024
25,972
11,861
37,833



At 31 January 2023
-
7,085
7,085

Page 8

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


Debtors

2024
2023
£
£


Trade debtors
498
-

Other debtors
110,530
10,644

Prepayments and accrued income
12,150
-

123,178
10,644



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
745,512
260,477

745,512
260,477



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
65,053
32,756

Other taxation and social security
11,337
-

Other creditors
4,115
5,000

Accruals
19,500
15,402

100,005
53,158


Page 9

 
WHERE YOU AT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,899,845 (2023 - 1,310,300) Ordinary shares of £0.0001 each
190
131


During the year, the Company issued 589,517 Ordinary shares of £0.0001 each for a total subscription price of £1,204,996.


10.


Reserves

Share premium account

The premium arising on the issue of Ordinary shares during the year, net of share issue costs, amounted to £1,192,189.

Other reserves

Other reserves comprise funds received for the subscription of Ordinary shares in advance of their issue and allotment on 29 March 2024.


11.


Related party transactions

Administrative expenses include £20,000 (2023: £20,000) payable to a company in which one of the directors has a material interest.

 
Page 10