Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-312The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseReceiving LLP Distributed Profitsfalse22023-06-01falsetrue 14064962 2023-06-01 2024-05-31 14064962 2022-04-25 2023-05-31 14064962 2024-05-31 14064962 2023-05-31 14064962 c:Director2 2023-06-01 2024-05-31 14064962 d:CurrentFinancialInstruments 2024-05-31 14064962 d:CurrentFinancialInstruments 2023-05-31 14064962 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 14064962 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 14064962 d:ShareCapital 2024-05-31 14064962 d:ShareCapital 2023-05-31 14064962 d:RetainedEarningsAccumulatedLosses 2024-05-31 14064962 d:RetainedEarningsAccumulatedLosses 2023-05-31 14064962 c:FRS102 2023-06-01 2024-05-31 14064962 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 14064962 c:FullAccounts 2023-06-01 2024-05-31 14064962 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 14064962 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 14064962









VIENNA 3 LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
VIENNA 3 LTD
REGISTERED NUMBER: 14064962

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
212,883
114,744

Cash at bank and in hand
 5 
13,628
4,350

  
226,511
119,094

Creditors: amounts falling due within one year
 6 
(43,759)
(35,614)

Net current assets
  
 
 
182,752
 
 
83,480

Total assets less current liabilities
  
182,752
83,480

  

Net assets
  
182,752
83,480


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
182,652
83,380

  
182,752
83,480


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 by: 




W Stevens
Director

Date: 19 November 2024

Page 1

 
VIENNA 3 LTD
REGISTERED NUMBER: 14064962
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
VIENNA 3 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Vienna 3 Ltd is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report.

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

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.

 
2.3

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.

 
2.4

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.

 
2.5

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.

Page 3

 
VIENNA 3 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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).


4.


Debtors

2024
2023
£
£


Other debtors
212,883
114,744

212,883
114,744



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
13,628
4,350

13,628
4,350



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
43,759
35,614

43,759
35,614


Page 4

 
VIENNA 3 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

7.


Related party transactions

Vienna 3 Ltd is a corporate member of Scotch Partners LLP. Included in other debtors is an
amount due from the LLP of £212,140 (2023: £114,644).

 
Page 5