Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31true2023-02-01falsebusiness and domestic software development and information technology consultancy activitiesfalse10falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14627899 2023-01-31 14627899 2023-02-01 2024-07-31 14627899 2022-08-01 2023-01-31 14627899 2024-07-31 14627899 c:Director1 2023-02-01 2024-07-31 14627899 d:CurrentFinancialInstruments 2024-07-31 14627899 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 14627899 d:ShareCapital 2024-07-31 14627899 d:RetainedEarningsAccumulatedLosses 2024-07-31 14627899 c:EntityNoLongerTradingButTradedInPast 2023-02-01 2024-07-31 14627899 c:FRS102 2023-02-01 2024-07-31 14627899 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-07-31 14627899 c:FullAccounts 2023-02-01 2024-07-31 14627899 c:PrivateLimitedCompanyLtd 2023-02-01 2024-07-31 14627899 e:PoundSterling 2023-02-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 14627899









ESSLING SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JULY 2024

 
ESSLING SERVICES LIMITED
REGISTERED NUMBER: 14627899

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
Note
£

  

Current assets
  

Debtors
  
284

Cash at bank and in hand
  
46,920

  
47,204

Creditors: amounts falling due within one year
 4 
(22,570)

Net current assets
  
 
 
24,634

Total assets less current liabilities
  
24,634

  

Net assets
  
24,634


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
24,534

  
24,634


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 7 October 2024.




Oluwafumbi Kolawole
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
ESSLING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

The company is registered in England and Wales. Its registered office is Stanley House, 27 Wellington Road, Bilston, England, WV14 9JH. The companys principle of activity is that of business and domestic software development and information technology consultancy activities

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

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

 
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

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.

 
2.4

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 2

 
ESSLING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.5

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
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 the director, during the Period was as follows:


        2024
            No.






Director
1


4.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
11,854

Other creditors
8,716

Accruals and deferred income
2,000

22,570



5.


Controlling party

The controlling interest in the company is held by Oluwafumbi Kolawole.

 
Page 3