Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true2023-04-01falseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08397473 2023-04-01 2024-03-31 08397473 2022-04-01 2023-03-31 08397473 2024-03-31 08397473 2023-03-31 08397473 c:Director2 2023-04-01 2024-03-31 08397473 d:Buildings 2023-04-01 2024-03-31 08397473 d:Buildings 2024-03-31 08397473 d:Buildings 2023-03-31 08397473 d:CurrentFinancialInstruments 2024-03-31 08397473 d:CurrentFinancialInstruments 2023-03-31 08397473 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08397473 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08397473 d:ShareCapital 2024-03-31 08397473 d:ShareCapital 2023-03-31 08397473 d:RetainedEarningsAccumulatedLosses 2024-03-31 08397473 d:RetainedEarningsAccumulatedLosses 2023-03-31 08397473 c:OrdinaryShareClass1 2023-04-01 2024-03-31 08397473 c:OrdinaryShareClass1 2024-03-31 08397473 c:OrdinaryShareClass1 2023-03-31 08397473 c:OrdinaryShareClass2 2023-04-01 2024-03-31 08397473 c:OrdinaryShareClass2 2024-03-31 08397473 c:OrdinaryShareClass2 2023-03-31 08397473 c:FRS102 2023-04-01 2024-03-31 08397473 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08397473 c:FullAccounts 2023-04-01 2024-03-31 08397473 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08397473 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08397473










LISST ME UK LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
LISST ME UK LIMITED
REGISTERED NUMBER: 08397473

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
184,286
223,572

  
184,286
223,572

Current assets
  

Debtors: amounts falling due within one year
 5 
11,051
5,604

Cash at bank and in hand
 6 
29
1,335

  
11,080
6,939

Creditors: amounts falling due within one year
 7 
(48,845)
(89,151)

Net current liabilities
  
 
 
(37,765)
 
 
(82,212)

Total assets less current liabilities
  
146,521
141,360

  

Net assets
  
146,521
141,360


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
146,421
141,260

  
146,521
141,360


Page 1

 
LISST ME UK LIMITED
REGISTERED NUMBER: 08397473
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 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 14 October 2024.




Mr D Lloyd Jones
Director

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

Page 2

 
LISST ME UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

LISST ME UK Limited, 08397473. is a private limited company by shares, incorporated in England and Wales, with its registered office at Belmont House, Shrewsbury Business Park, Shrewsbury, Shropshire, SY2 6LG.

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

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.

 
2.3

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.

 
2.4

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

 
LISST ME UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 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

2024
2023
£
£

Wages and salaries
12,570
9,100

Social security costs
479
-

13,049
9,100


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
LISST ME UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 April 2023
223,572


Disposals
(39,286)



At 31 March 2024

184,286






Net book value



At 31 March 2024
184,286



At 31 March 2023
223,572


5.


Debtors

2024
2023
£
£


Trade debtors
5,155
-

Other debtors
5,896
5,604

11,051
5,604



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
29
1,335

29
1,335


Page 5

 
LISST ME UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
120
120

Other taxation and social security
8,331
4,041

Other creditors
39,412
83,970

Accruals and deferred income
982
1,020

48,845
89,151



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



51 (2023 - 51) Ordinary A shares of £1.00 each
51
51
49 (2023 - 49) Ordinary B shares of £1.00 each
49
49

100

100


 
Page 6