Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01false2Activites of patent and copyright agents1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09620660 2023-04-01 2024-03-31 09620660 2022-04-01 2023-03-31 09620660 2024-03-31 09620660 2023-03-31 09620660 c:Director1 2023-04-01 2024-03-31 09620660 d:OfficeEquipment 2023-04-01 2024-03-31 09620660 d:OfficeEquipment 2024-03-31 09620660 d:OfficeEquipment 2023-03-31 09620660 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09620660 d:CurrentFinancialInstruments 2024-03-31 09620660 d:CurrentFinancialInstruments 2023-03-31 09620660 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09620660 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 09620660 d:ShareCapital 2024-03-31 09620660 d:ShareCapital 2023-03-31 09620660 d:RetainedEarningsAccumulatedLosses 2024-03-31 09620660 d:RetainedEarningsAccumulatedLosses 2023-03-31 09620660 c:OrdinaryShareClass1 2023-04-01 2024-03-31 09620660 c:OrdinaryShareClass1 2024-03-31 09620660 c:OrdinaryShareClass1 2023-03-31 09620660 c:FRS102 2023-04-01 2024-03-31 09620660 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09620660 c:FullAccounts 2023-04-01 2024-03-31 09620660 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09620660 2 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09620660









CAMCORDAT LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CAMCORDAT LIMITED
REGISTERED NUMBER: 09620660

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
409
818

Current assets
  

Debtors: amounts falling due within one year
 5 
17,555
14,304

Cash at bank and in hand
  
13,238
12,703

  
30,793
27,007

Creditors: amounts falling due within one year
 6 
(11,410)
(13,740)

Net current assets
  
 
 
19,383
 
 
13,267

  

Net assets
  
19,792
14,085


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
19,790
14,083

  
19,792
14,085


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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.




N Forber
Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
CAMCORDAT LIMITED
 

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

1.


GENERAL INFORMATION

Camcordat Limited is a private company, limited by shares, incorporated in England and Wales within the United Kingdom. The registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ. The principal activity of the Company is that of legal consultants.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The functional currency for the Company is Pounds sterling, which is also the presentational currency for the financial statements.
The financial statements have been rounded to the nearest £. 

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

The directors consider that the resources available to the company will be sufficient for it to be able to continue as a going concern.
The financial statements do not contain any adjustment that would be required if the company were not able to continue as a going concern.

 
2.3

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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.

 
2.4

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

Page 2

 
CAMCORDAT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR 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, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%

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

DEBTORS

Short term debtors are measured at transaction price, less any impairment.

 
2.7

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

CREDITORS

Short term creditors are measured at the transaction price.

Page 3

 
CAMCORDAT LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.9

FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

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.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument 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.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.10

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 year was 1 (2023 - 2).

Page 4

 
CAMCORDAT LIMITED
 

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

4.


TANGIBLE FIXED ASSETS





Office equipment

£



COST


At 1 April 2023
3,541



At 31 March 2024

3,541



Depreciation


At 1 April 2023
2,723


Charge for the year on owned assets
409



At 31 March 2024

3,132



Net book value



At 31 March 2024
409



At 31 March 2023
818

Page 5

 
CAMCORDAT LIMITED
 

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

5.


DEBTORS

2024
2023
£
£


Trade debtors
14,937
9,203

Other debtors
1,395
3,118

Prepayments and accrued income
1,223
1,983

17,555
14,304



6.


CREDITORS: Amounts falling due within one year

2024
2023
£
£

Directors current accounts
2,806
2,306

Other taxation and social security
6,604
9,584

Other creditors
2,000
1,850

11,410
13,740



7.


SHARE CAPITAL

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary Shares shares of £1.00 each
2
2



Page 6