Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-311The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1falseNo description of principal activity2023-02-01truetruefalse 12411692 2023-02-01 2024-01-31 12411692 2022-02-01 2023-01-31 12411692 2024-01-31 12411692 2023-01-31 12411692 c:Director1 2023-02-01 2024-01-31 12411692 d:OfficeEquipment 2023-02-01 2024-01-31 12411692 d:OfficeEquipment 2024-01-31 12411692 d:OfficeEquipment 2023-01-31 12411692 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 12411692 d:CurrentFinancialInstruments 2024-01-31 12411692 d:CurrentFinancialInstruments 2023-01-31 12411692 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 12411692 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 12411692 d:ShareCapital 2024-01-31 12411692 d:ShareCapital 2023-01-31 12411692 d:RetainedEarningsAccumulatedLosses 2024-01-31 12411692 d:RetainedEarningsAccumulatedLosses 2023-01-31 12411692 c:FRS102 2023-02-01 2024-01-31 12411692 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 12411692 c:FullAccounts 2023-02-01 2024-01-31 12411692 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 12411692 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 12411692









SAKURA LEADERSHIP LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

 
SAKURA LEADERSHIP LTD
REGISTERED NUMBER: 12411692

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,960
1,149

Current assets
  

Debtors: amounts falling due within one year
 5 
9,137
20,643

Cash at bank and in hand
  
4,873
3,767

Creditors: amounts falling due within one year
 6 
(7,185)
(19,594)

Net current assets
  
 
 
6,825
 
 
4,816

Net assets
  
8,785
5,965


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
8,784
5,964

  
8,785
5,965


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 30 October 2024.




J Darvill-Evans
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
SAKURA LEADERSHIP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Sakura Leadership Limited ("the company") is a private company, limited by shares, incorporated in England and Wales, registration number 12411692. The registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.

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

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 the Statement of income and retained earnings 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 balance sheet date in the countries where the Company operates and generates income.

Page 2

 
SAKURA LEADERSHIP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.4

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
-
25%

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.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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 year was 1 (2023 - 1).

Page 3

 
SAKURA LEADERSHIP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Tangible fixed assets





Office equipment

£



Cost


At 1 February 2023
1,582


Additions
1,566



At 31 January 2024

3,148



Depreciation


At 1 February 2023
433


Charge for the year on owned assets
755



At 31 January 2024

1,188



Net book value



At 31 January 2024
1,960



At 31 January 2023
1,149

Page 4

 
SAKURA LEADERSHIP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
2,839
14,962

Other debtors
6,298
-

Prepayments
-
5,681

9,137
20,643



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
3,046

Corporation tax
5,403
1,838

Other taxation and social security
282
3,125

Other creditors
-
10,085

Accruals
1,500
1,500

7,185
19,594


 
Page 5