Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-292023-03-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity52truetrue 13902879 2023-03-01 2024-02-29 13902879 2022-02-09 2023-02-28 13902879 2024-02-29 13902879 2023-02-28 13902879 c:Director1 2023-03-01 2024-02-29 13902879 d:OfficeEquipment 2023-03-01 2024-02-29 13902879 d:OfficeEquipment 2024-02-29 13902879 d:OfficeEquipment 2023-02-28 13902879 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 13902879 d:ComputerEquipment 2023-03-01 2024-02-29 13902879 d:ComputerEquipment 2024-02-29 13902879 d:ComputerEquipment 2023-02-28 13902879 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 13902879 d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 13902879 d:CurrentFinancialInstruments 2024-02-29 13902879 d:CurrentFinancialInstruments 2023-02-28 13902879 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 13902879 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 13902879 d:ShareCapital 2024-02-29 13902879 d:ShareCapital 2023-02-28 13902879 d:RetainedEarningsAccumulatedLosses 2024-02-29 13902879 d:RetainedEarningsAccumulatedLosses 2023-02-28 13902879 c:FRS102 2023-03-01 2024-02-29 13902879 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 13902879 c:FullAccounts 2023-03-01 2024-02-29 13902879 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 13902879 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure

Registered number: 13902879









ATTENTION MANAGEMENT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
ATTENTION MANAGEMENT LIMITED
REGISTERED NUMBER: 13902879

BALANCE SHEET
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,363
3,661

  
5,363
3,661

Current assets
  

Debtors: amounts falling due within one year
 5 
275,829
44,755

Cash at bank and in hand
 6 
234,192
14,699

  
510,021
59,454

Creditors: amounts falling due within one year
 7 
(233,729)
(22,866)

Net current assets
  
 
 
276,292
 
 
36,588

Total assets less current liabilities
  
281,655
40,249

  

Net assets
  
281,655
40,249


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
281,654
40,248

  
281,655
40,249


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 on 13 November 2024.


Page 1

 
ATTENTION MANAGEMENT LIMITED
REGISTERED NUMBER: 13902879
    
BALANCE SHEET (CONTINUED)
AS AT 29 FEBRUARY 2024



Mr I Watt
Director

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

Page 2

 
ATTENTION MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Attention Management Limited is a private company limited by share capital, incorporated in England and Wales, registration number 13902879. The address of the registered office is 50 Liverpool Street, London, EC2M 7PY.

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

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.

 
2.3

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.

Page 3

 
ATTENTION MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
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

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
-
25%
straight line
Computer equipment
-
25%
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.

 
2.6

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.

 
2.7

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.

 
2.8

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.

Page 4

 
ATTENTION MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 2).


4.


Tangible fixed assets







Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 March 2023
3,434
833
4,267


Additions
2,250
1,442
3,692



At 29 February 2024

5,684
2,275
7,959



Depreciation


At 1 March 2023
589
17
606


Charge for the year on owned assets
1,421
569
1,990



At 29 February 2024

2,010
586
2,596



Net book value



At 29 February 2024
3,674
1,689
5,363



At 28 February 2023
2,845
816
3,661

Page 5

 
ATTENTION MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

5.


Debtors

29 February
28 February
2024
2023
£
£


Trade debtors
23,789
4,268

Other debtors
134,645
25,017

Prepayments and accrued income
117,395
15,470

275,829
44,755



6.


Cash and cash equivalents

29 February
28 February
2024
2023
£
£

Cash at bank and in hand
234,192
14,699

234,192
14,699



7.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Trade creditors
5,347
-

Corporation tax
87,716
9,047

Other taxation and social security
8,731
6,872

Other creditors
894
197

Accruals and deferred income
131,041
6,750

233,729
22,866



8.


Related party transactions

Included in debtors at the balance sheet date is an amount of £133,145 (2023: £20,517) due from the director. The amount is in respect of cash withdrawn in excess of expenses borne on behalf of the company. This amount is unsecured, interest free and repayable on demand. 

 
Page 6