Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truetruefalsetrue2022-12-19No description of principal activity1truefalse 14547644 2022-12-18 14547644 2022-12-19 2023-12-31 14547644 1999-03-02 2022-12-18 14547644 2023-12-31 14547644 c:Director1 2022-12-19 2023-12-31 14547644 d:CurrentFinancialInstruments 2023-12-31 14547644 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14547644 d:ShareCapital 2023-12-31 14547644 c:FRS102 2022-12-19 2023-12-31 14547644 c:AuditExempt-NoAccountantsReport 2022-12-19 2023-12-31 14547644 c:FullAccounts 2022-12-19 2023-12-31 14547644 c:PrivateLimitedCompanyLtd 2022-12-19 2023-12-31 14547644 6 2022-12-19 2023-12-31 14547644 e:PoundSterling 2022-12-19 2023-12-31 iso4217:GBP xbrli:pure

Registered number:  14547644














IDT MANAGEMENT LTD
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023


 
IDT MANAGEMENT LTD
REGISTERED NUMBER: 14547644

BALANCE SHEET
AS AT 31 DECEMBER 2023

31 December
2023
Note
£

Fixed assets
  

Investments
 4 
440,728

  
440,728

Current assets
  

Debtors: amounts falling due within one year
 5 
100

  
100

Creditors: amounts falling due within one year
 6 
(440,728)

Net current (liabilities)/assets
  
 
 
(440,628)

Total assets less current liabilities
  
100

  

Net assets
  
100


Capital and reserves
  

Called up share capital 
  
100

  
100


Page 1

 
IDT MANAGEMENT LTD
REGISTERED NUMBER: 14547644
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

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: 




................................................
R L Ford
Director

Date: 14 October 2024

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

Page 2

 
IDT MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

IDT Management Ltd is a private limited company, limited by shares, incorporated in England and Wales. Its registered office is Unit 2 Turnstone Business Park, Mulberry Avenue, Widnes, Cheshire, WA8 0WN. The Company number is 14547644. 
These financial statements present information about the Company as an individual undertaking. The Company is the parent undertaking of a small group.
The presentation currency of these financial statements is £ sterling; the financial statements are rounded to the nearest £.

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

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d).



 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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.

Page 3

 
IDT MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

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.


4.


Fixed asset investments








Investments in subsidiary companies

£



Cost or valuation


Additions
440,728



At 31 December 2023
440,728





5.


Debtors

31 December
2023
£


Called up share capital not paid
100

100


Page 4

 
IDT MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

31 December
2023
£

Amounts owed to group undertakings
440,728

440,728



7.


Related party transactions

Included in debtors and creditors are the following amounts due (to) / from related parties at the balance sheet date:


31 December
2023
£

Instrument Design Technology Limited
(440,728)
(440,728)

Instrument Design Technology Limited is a subsidiary company.
The loans are repayable on demand and no interest has been charged.


8.


Controlling party

The Company is controlled by R L Ford and G J Dolan.

 
Page 5