Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-29The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2023-03-01false22falsetruefalse 13197405 2023-03-01 2024-02-29 13197405 2022-03-01 2023-02-28 13197405 2024-02-29 13197405 2023-02-28 13197405 c:Director1 2023-03-01 2024-02-29 13197405 d:CurrentFinancialInstruments 2024-02-29 13197405 d:CurrentFinancialInstruments 2023-02-28 13197405 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 13197405 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 13197405 d:ShareCapital 2024-02-29 13197405 d:ShareCapital 2023-02-28 13197405 d:RetainedEarningsAccumulatedLosses 2024-02-29 13197405 d:RetainedEarningsAccumulatedLosses 2023-02-28 13197405 c:FRS102 2023-03-01 2024-02-29 13197405 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 13197405 c:FullAccounts 2023-03-01 2024-02-29 13197405 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 13197405 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure
Company registration number: 13197405







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
29 FEBRUARY 2024


SOPHISTICATED STRUCTURES LIMITED






































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SOPHISTICATED STRUCTURES LIMITED
REGISTERED NUMBER:13197405



STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

  

Current assets
  

Cash at bank and in hand
  
21,358
14,470

  
21,358
14,470

Creditors: amounts falling due within one year
 4 
(20,883)
(13,965)

Net current assets
  
 
 
475
 
 
505

Total assets less current liabilities
  
475
505

Net assets
  
475
505


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
375
405

  
475
505


Page 1

 


SOPHISTICATED STRUCTURES LIMITED
REGISTERED NUMBER:13197405


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 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 statement of income and retained earnings 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: 




................................................
P D Hackley
Director

Date: 22 November 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 


SOPHISTICATED STRUCTURES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Sophisticated Structures Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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

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 reporting date in the countries where the Company operates and generates income.

 
2.4

Financial instruments

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Page 3

 


SOPHISTICATED STRUCTURES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

3.


Employees

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


4.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Corporation tax
9,839
4,359

Other creditors
10,044
8,606

Accruals and deferred income
1,000
1,000

20,883
13,965



5.


Related party transactions

At the reporting date is a balance of £10,044 (2023: £8,605) payable to the director of the company. This balance is repayable on demand and is free of interest.

 
Page 4