Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31falseNo description of principal activity2022-11-01false11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12619043 2022-11-01 2023-10-31 12619043 2021-11-01 2022-10-31 12619043 2023-10-31 12619043 2022-10-31 12619043 c:Director1 2022-11-01 2023-10-31 12619043 d:ComputerEquipment 2022-11-01 2023-10-31 12619043 d:ComputerEquipment 2023-10-31 12619043 d:ComputerEquipment 2022-10-31 12619043 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 12619043 d:CurrentFinancialInstruments 2023-10-31 12619043 d:CurrentFinancialInstruments 2022-10-31 12619043 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 12619043 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 12619043 d:ShareCapital 2023-10-31 12619043 d:ShareCapital 2022-10-31 12619043 d:RetainedEarningsAccumulatedLosses 2023-10-31 12619043 d:RetainedEarningsAccumulatedLosses 2022-10-31 12619043 c:OrdinaryShareClass1 2022-11-01 2023-10-31 12619043 c:OrdinaryShareClass1 2023-10-31 12619043 c:OrdinaryShareClass1 2022-10-31 12619043 c:FRS102 2022-11-01 2023-10-31 12619043 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 12619043 c:FullAccounts 2022-11-01 2023-10-31 12619043 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 12619043 2 2022-11-01 2023-10-31 12619043 6 2022-11-01 2023-10-31 12619043 e:PoundSterling 2022-11-01 2023-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12619043














AUTUMNWIND LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 OCTOBER 2023

 
AUTUMNWIND LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
AUTUMNWIND LIMITED
REGISTERED NUMBER:12619043

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,867
1,471

Current assets
  

Debtors: amounts falling due within one year
 5 
673
12

Current asset investments
 6 
1,240,281
-

Cash at bank and in hand
  
99,317
758,032

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(359,975)
(158,236)

Net current assets
  
 
 
980,296
 
 
599,808

  

Net assets
  
983,163
601,279


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
983,063
601,179

  
983,163
601,279


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 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 comprehensive income 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 30 October 2024.




A Shamash
Director

Page 1

 
AUTUMNWIND LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

Autumnwind Limited is a limited liability company registered in England and Wales. Its registered office address is at 16 St. Johns Wood Park, London, England, NW8 6QP.
The principal activity of the Company during the year continued to be that of the provision of professional, scientific and technical services.

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

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.

 
2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied in the year exclusive of trade discounts and excluding value added tax. 
 
Revenue is recognised when services are provided.

 
2.4

Interest income

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

Page 2

 
AUTUMNWIND LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
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 reporting date in the countries where the Company operates and generates income.

 
2.8

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:

Computer 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.

 
2.9

Valuation of investments

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 3

 
AUTUMNWIND LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 November 2022
3,010


Additions
3,566



At 31 October 2023

6,576



Depreciation


At 1 November 2022
1,539


Charge for the year on owned assets
2,170



At 31 October 2023

3,709



Net book value



At 31 October 2023
2,867



At 31 October 2022
1,470


5.


Debtors

2023
2022
£
£


Prepayments and accrued income
673
12



6.


Current asset investments

2023
2022
£
£

Listed investments
1,240,281
-


Page 4

 
AUTUMNWIND LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
235,652
-

Other taxation and social security
109,151
151,594

Other creditors
11,632
3,078

Accruals and deferred income
3,540
3,564

359,975
158,236



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100


 
Page 5