Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-310trueNo description of principal activityfalse2023-02-010trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09970378 2023-02-01 2024-01-31 09970378 2022-02-01 2023-01-31 09970378 2024-01-31 09970378 2023-01-31 09970378 c:Director2 2023-02-01 2024-01-31 09970378 d:CurrentFinancialInstruments 2024-01-31 09970378 d:CurrentFinancialInstruments 2023-01-31 09970378 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 09970378 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 09970378 d:ShareCapital 2024-01-31 09970378 d:ShareCapital 2023-01-31 09970378 d:RetainedEarningsAccumulatedLosses 2024-01-31 09970378 d:RetainedEarningsAccumulatedLosses 2023-01-31 09970378 c:FRS102 2023-02-01 2024-01-31 09970378 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09970378 c:FullAccounts 2023-02-01 2024-01-31 09970378 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09970378 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 09970378









GISLEN SOFTWARE (UK) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JANUARY 2024

 
GISLEN SOFTWARE (UK) LIMITED
REGISTERED NUMBER: 09970378

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
  
33,837
-

Cash at bank and in hand
  
44,877
22

  
78,714
22

Creditors: amounts falling due within one year
  
(61,998)
-

Net current assets
  
 
 
16,716
 
 
22

Total assets less current liabilities
  
16,716
22

  

Net assets
  
16,716
22


Capital and reserves
  

Called up share capital 
  
22
22

Profit and loss account
  
16,694
-

  
16,716
22


The directors consider 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 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 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.




Richard Spencer Rhodes
Director

The notes on pages 5 to 7 form part of these financial statements.
Page 3

 
GISLEN SOFTWARE (UK) LIMITED
REGISTERED NUMBER: 09970378
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024


Page 4

 
GISLEN SOFTWARE (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

1.


General information

Gislen Software (UK) Limited is a private limited company registered in England and Wales under company number 09970378. The company's registered office address is located at 1 The Green, Richmond, Surrey TW9 1PL

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 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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

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.

Page 5

 
GISLEN SOFTWARE (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.


3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).


4.


Debtors

2024
2023
£
£


Trade debtors
14,673
-

Prepayments and accrued income
19,164
-

33,837
-



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
44,877
22

44,877
22


Page 6

 
GISLEN SOFTWARE (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
23,251
-

Corporation tax
4,065
-

Other taxation and social security
12,641
-

Accruals and deferred income
22,041
-

61,998
-


 
Page 7