Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31Radiology services2023-04-01false22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12516631 2023-04-01 2024-03-31 12516631 2022-04-01 2023-03-31 12516631 2024-03-31 12516631 2023-03-31 12516631 c:Director1 2023-04-01 2024-03-31 12516631 d:ComputerEquipment 2023-04-01 2024-03-31 12516631 d:ComputerEquipment 2024-03-31 12516631 d:ComputerEquipment 2023-03-31 12516631 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12516631 d:CurrentFinancialInstruments 2024-03-31 12516631 d:CurrentFinancialInstruments 2023-03-31 12516631 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12516631 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12516631 d:ShareCapital 2024-03-31 12516631 d:ShareCapital 2023-03-31 12516631 d:RetainedEarningsAccumulatedLosses 2024-03-31 12516631 d:RetainedEarningsAccumulatedLosses 2023-03-31 12516631 c:OrdinaryShareClass1 2023-04-01 2024-03-31 12516631 c:OrdinaryShareClass1 2024-03-31 12516631 c:OrdinaryShareClass1 2023-03-31 12516631 c:OrdinaryShareClass2 2023-04-01 2024-03-31 12516631 c:OrdinaryShareClass2 2024-03-31 12516631 c:OrdinaryShareClass2 2023-03-31 12516631 c:OrdinaryShareClass3 2023-04-01 2024-03-31 12516631 c:OrdinaryShareClass3 2024-03-31 12516631 c:OrdinaryShareClass3 2023-03-31 12516631 c:FRS102 2023-04-01 2024-03-31 12516631 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12516631 c:FullAccounts 2023-04-01 2024-03-31 12516631 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12516631 2 2023-04-01 2024-03-31 12516631 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12516631









CITRIODORA LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
CITRIODORA LIMITED
REGISTERED NUMBER: 12516631

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
1,132
-

  
1,132
-

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
12,085
13,465

Cash at bank and in hand
  
35,057
62,532

  
47,142
75,997

Creditors: amounts falling due within one year
 6 
(8,986)
(10,674)

NET CURRENT ASSETS
  
 
 
38,156
 
 
65,323

TOTAL ASSETS LESS CURRENT LIABILITIES
  
39,288
65,323

  

NET ASSETS
  
39,288
65,323


CAPITAL AND RESERVES
  

Called up share capital 
 7 
100
100

Profit and loss account
  
39,188
65,223

  
39,288
65,323


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.

Page 1

 
CITRIODORA LIMITED
REGISTERED NUMBER: 12516631
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






A J Booth
Director

Date: 5 November 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

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

1.


GENERAL INFORMATION

Citriodora Limited is a private company limited by shares and incorporated in England and Wales. The Company's registered office address is Salisbury House, Station Road, Cambridge, CB1 2LA. The Company's principal place of business is 205 Chesterton Road, Cambridge, CB4 1AN.
The Companys functional and presentational currency is GBP. 

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.

 
2.2

TURNOVER

Turnover is recognised once invoiced to the customer.  Invoices are raised at the end of each month on a time spent basis.

 
2.3

INTEREST INCOME

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

 
2.4

PENSIONS

DEFINED CONTRIBUTION PENSION PLAN

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

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.

Page 3

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.6

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%
Straight line

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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 2 (2023 - 2).

Page 4

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

4.


TANGIBLE FIXED ASSETS





Computer equipment

£



COST OR VALUATION


Additions
1,698



At 31 March 2024

1,698



DEPRECIATION


Charge for the year on owned assets
566



At 31 March 2024

566



NET BOOK VALUE



At 31 March 2024
1,132



At 31 March 2023
-

Page 5

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

5.


DEBTORS

2024
2023
£
£


Trade debtors
11,253
12,445

Prepayments and accrued income
832
1,020

12,085
13,465



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
126
1,481

Corporation tax
3,133
5,802

Other creditors
2,979
847

Accruals and deferred income
2,748
2,544

8,986
10,674



7.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



60 (2023 - 60) Ordinary Shares shares of £1 each
60
60
20 (2023 - 20) Ordinary A Shares shares of £1 each
20
20
20 (2023 - 20) Ordinary B Shares shares of £1 each
20
20

100

100




 
Page 6