Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31The principal activity of the company is that of business and domestic software development.1falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-08-09falsetrue 15060091 2023-08-08 15060091 2023-08-09 2024-07-31 15060091 2022-08-01 2023-08-08 15060091 2024-07-31 15060091 c:Director1 2023-08-09 2024-07-31 15060091 d:CurrentFinancialInstruments 2024-07-31 15060091 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 15060091 d:ShareCapital 2024-07-31 15060091 d:RetainedEarningsAccumulatedLosses 2024-07-31 15060091 c:FRS102 2023-08-09 2024-07-31 15060091 c:AuditExempt-NoAccountantsReport 2023-08-09 2024-07-31 15060091 c:FullAccounts 2023-08-09 2024-07-31 15060091 c:PrivateLimitedCompanyLtd 2023-08-09 2024-07-31 15060091 e:PoundSterling 2023-08-09 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 15060091









CLEARBLUE DIGITAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JULY 2024

 
CLEARBLUE DIGITAL LIMITED
REGISTERED NUMBER: 15060091

BALANCE SHEET
AS AT 31 JULY 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
100

Cash at bank and in hand
 5 
2,389

  
2,489

Creditors: amounts falling due within one year
 6 
(57,090)

Net current (liabilities)/assets
  
 
 
(54,601)

Total assets less current liabilities
  
(54,601)

  

Net (liabilities)/assets
  
(54,601)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(54,701)

  
(54,601)


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 period 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 31 October 2024.




D P Lyons
Director

Page 1

 
CLEARBLUE DIGITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

Clearblue Digital Limited is a private company limited by shares incorporated in England & Wales  (registered number 15060091). The registered office is 101 New Cavendish Street, 1st Floor South, London, England, W1W 6XH.
The financial statements are presented in GBP, which is the functional currency of the Company.

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

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated
current and forecasted operational results, and the solvency of the company. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.
Accordingly the directors have continued to prepare the financial statements on the going concern
basis.

 
2.3

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.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

 
CLEARBLUE DIGITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Debtors

2024
£


Other debtors
100

100



5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
2,389

2,389


Page 3

 
CLEARBLUE DIGITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

6.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
55,890

Accruals and deferred income
1,200

57,090


 
Page 4