Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-3012023-05-01falseNo description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07549016 2023-05-01 2024-04-30 07549016 2022-05-01 2023-04-30 07549016 2024-04-30 07549016 2023-04-30 07549016 c:Director1 2023-05-01 2024-04-30 07549016 d:OfficeEquipment 2023-05-01 2024-04-30 07549016 d:OfficeEquipment 2024-04-30 07549016 d:OfficeEquipment 2023-04-30 07549016 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 07549016 d:CurrentFinancialInstruments 2024-04-30 07549016 d:CurrentFinancialInstruments 2023-04-30 07549016 d:Non-currentFinancialInstruments 2024-04-30 07549016 d:Non-currentFinancialInstruments 2023-04-30 07549016 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 07549016 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 07549016 d:ShareCapital 2024-04-30 07549016 d:ShareCapital 2023-04-30 07549016 d:OtherMiscellaneousReserve 2024-04-30 07549016 d:OtherMiscellaneousReserve 2023-04-30 07549016 d:RetainedEarningsAccumulatedLosses 2024-04-30 07549016 d:RetainedEarningsAccumulatedLosses 2023-04-30 07549016 c:OrdinaryShareClass1 2023-05-01 2024-04-30 07549016 c:OrdinaryShareClass1 2024-04-30 07549016 c:OrdinaryShareClass1 2023-04-30 07549016 c:OrdinaryShareClass2 2023-05-01 2024-04-30 07549016 c:OrdinaryShareClass2 2024-04-30 07549016 c:OrdinaryShareClass2 2023-04-30 07549016 c:FRS102 2023-05-01 2024-04-30 07549016 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 07549016 c:FullAccounts 2023-05-01 2024-04-30 07549016 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 07549016 2 2023-05-01 2024-04-30 07549016 6 2023-05-01 2024-04-30 07549016 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07549016










N R T LORIMER LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
N R T LORIMER LIMITED
REGISTERED NUMBER: 07549016

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
245
490

  
245
490

Current assets
  

Debtors: amounts falling due after more than one year
 5 
161,666
233,956

Debtors: amounts falling due within one year
 5 
94
12,858

Cash at bank and in hand
 6 
369,238
325,525

  
530,998
572,339

Creditors: amounts falling due within one year
 7 
(35,992)
(755)

Net current assets
  
 
 
495,006
 
 
571,584

Total assets less current liabilities
  
495,251
572,074

  

Net assets
  
495,251
572,074


Capital and reserves
  

Called up share capital 
 8 
3
3

Other reserves
  
322,103
323,076

Profit and loss account
  
173,145
248,995

  
495,251
572,074


Page 1

 
N R T LORIMER LIMITED
REGISTERED NUMBER: 07549016
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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 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 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: 




N R T Lorimer
Director

Date: 6 November 2024

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

Page 2

 
N R T LORIMER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

N R T Lorimer Limited, 07549016, is a private limited company limited by shares, incoporated in England and Wales, with its registered office and principal place of business at Chapter House, North Abbey Lawn, Abbey Foregate, Shrewsbury, Shropshire, SY2 5DE.

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

Interest income

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

 
2.3

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
-
20% 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.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Page 3

 
N R T LORIMER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
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 directors, during the year was 1 (2023 - 1).

Page 4

 
N R T LORIMER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 May 2023
2,313



At 30 April 2024

2,313



Depreciation


At 1 May 2023
1,823


Charge for the year on owned assets
245



At 30 April 2024

2,068



Net book value



At 30 April 2024
245



At 30 April 2023
490


5.


Debtors

2024
2023
£
£

Due after more than one year

Due from participating interests
161,666
233,956

161,666
233,956


2024
2023
£
£

Due within one year

Other debtors
-
12,818

Prepayments and accrued income
94
40

94
12,858


Page 5

 
N R T LORIMER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
369,238
325,525

369,238
325,525



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
35,224
-

Accruals and deferred income
768
755

35,992
755



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



270 (2023 - 270) Ordinary 'A' shares of £0.01 each
2.70
2.70
30 (2023 - 30) Ordinary 'B' shares of £0.01 each
0.30
0.30

3.00

3.00


 
Page 6