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Registered number: 14627991









STORM TRADEMARKS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
STORM TRADEMARKS LIMITED
REGISTERED NUMBER: 14627991

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Note
£

Fixed assets
  

Intangible assets
  
309,333

  
309,333

Current assets
  

Debtors: amounts falling due within one year
  
100

  
100

Creditors: amounts falling due within one year
  
(320,000)

Net current (liabilities)/assets
  
 
 
(319,900)

Total assets less current liabilities
  
(10,567)

  

Net (liabilities)/assets
  
(10,567)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(10,667)

  
(10,567)


For the period ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 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 profit and loss account 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 16 October 2024.




Page 1

 
STORM TRADEMARKS LIMITED
REGISTERED NUMBER: 14627991
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

J R Brooker
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
STORM TRADEMARKS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Storm Trademarks Limited is a company limited by shares registered in England and Wales.

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.

 
2.2

Intangible assets

Intellectual Property
Intellectual property represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, intellectual property is measured at cost less accumulated amortisation and accumulated impairment losses. Intellectual property is amortised on a straight-line basis to the Profit and Loss Account over its useful economic life.
Other 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.

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Profit and Loss Account over its useful economic life.

Other 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.

 
2.3

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

 
STORM TRADEMARKS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

3.


Intangible assets




Intellectual Property

£



Cost


Additions
320,000



At 31 December 2023

320,000



Amortisation


Charge for the period on owned assets
10,667



At 31 December 2023

10,667



Net book value



At 31 December 2023
309,333



At 30 January 2023
-




4.


Debtors

2023
£


Amounts owed by group undertakings
100

100



5.


Creditors: Amounts falling due within one year

2023
£

Other creditors
320,000

320,000


 
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