Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-03-01truefalse20trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14697427 2023-02-28 14697427 2023-03-01 2024-03-31 14697427 2022-04-01 2023-02-28 14697427 2024-03-31 14697427 c:Director1 2023-03-01 2024-03-31 14697427 d:CurrentFinancialInstruments 2024-03-31 14697427 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14697427 d:ShareCapital 2024-03-31 14697427 d:RetainedEarningsAccumulatedLosses 2024-03-31 14697427 c:FRS102 2023-03-01 2024-03-31 14697427 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-03-31 14697427 c:FullAccounts 2023-03-01 2024-03-31 14697427 c:PrivateLimitedCompanyLtd 2023-03-01 2024-03-31 14697427 2 2023-03-01 2024-03-31 14697427 e:PoundSterling 2023-03-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 14697427










INTERNATIONAL EDUCATION OFFICE UK LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
INTERNATIONAL EDUCATION OFFICE UK LIMITED
REGISTERED NUMBER:14697427

BALANCE SHEET
AS AT 31 MARCH 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
759

Cash at bank and in hand
  
2,042

  
2,801

Creditors: amounts falling due within one year
 5 
(22,954)

Net current liabilities
  
 
 
(20,153)

Total assets less current liabilities
  
(20,153)

  

Net liabilities
  
(20,153)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(20,253)

  
(20,153)


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 period 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 profit and loss account 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 by: 




H Ahmad
Director

Date: 12 November 2024

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
INTERNATIONAL EDUCATION OFFICE UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

The company is a private company limited by shares and is incorporated in England and Wales. The
address of its registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis as the principal shareholder and director has confirmed that they will not seek repayment of their loan to the company and has confirmed their continued support of the company.

 
2.3

Interest income

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

 
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.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Page 2

 
INTERNATIONAL EDUCATION OFFICE UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.8
Financial instruments (continued)

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due within the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 3

 
INTERNATIONAL EDUCATION OFFICE UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Debtors

2024
£


Other debtors
654

Prepayments and accrued income
105

759



5.


Creditors: Amounts falling due within one year

2024
£

Other taxation and social security
376

Other creditors
17,578

Accruals and deferred income
5,000

22,954



6.


Related party transactions

Included within other creditors is a balance of  £15,322 due to a director of the company. This balance is interest free and repayable on demand.
Included within other creditors is a balance of £1,702 due to a director of the company. This balance is interest free and repayable on demand.

 
Page 4