Caseware UK (AP4) 2023.0.135 2023.0.135 No description of principal activitytrue2023-01-01false99trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06125748 2023-01-01 2023-12-31 06125748 2022-01-01 2022-12-31 06125748 2023-12-31 06125748 2022-12-31 06125748 2022-01-01 06125748 c:Director1 2023-01-01 2023-12-31 06125748 d:FurnitureFittings 2023-01-01 2023-12-31 06125748 d:FurnitureFittings 2023-12-31 06125748 d:FurnitureFittings 2022-12-31 06125748 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06125748 d:OfficeEquipment 2023-01-01 2023-12-31 06125748 d:OfficeEquipment 2023-12-31 06125748 d:OfficeEquipment 2022-12-31 06125748 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06125748 d:ComputerEquipment 2023-01-01 2023-12-31 06125748 d:ComputerEquipment 2023-12-31 06125748 d:ComputerEquipment 2022-12-31 06125748 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06125748 d:OtherPropertyPlantEquipment 2023-01-01 2023-12-31 06125748 d:OtherPropertyPlantEquipment 2023-12-31 06125748 d:OtherPropertyPlantEquipment 2022-12-31 06125748 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06125748 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06125748 d:CurrentFinancialInstruments 2023-12-31 06125748 d:CurrentFinancialInstruments 2022-12-31 06125748 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06125748 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 06125748 d:ShareCapital 2023-12-31 06125748 d:ShareCapital 2022-12-31 06125748 d:ShareCapital 2022-01-01 06125748 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 06125748 d:RetainedEarningsAccumulatedLosses 2023-12-31 06125748 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 06125748 d:RetainedEarningsAccumulatedLosses 2022-12-31 06125748 d:RetainedEarningsAccumulatedLosses 2022-01-01 06125748 c:OrdinaryShareClass1 2023-01-01 2023-12-31 06125748 c:OrdinaryShareClass1 2023-12-31 06125748 c:OrdinaryShareClass1 2022-12-31 06125748 c:FRS102 2023-01-01 2023-12-31 06125748 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 06125748 c:FullAccounts 2023-01-01 2023-12-31 06125748 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06125748 2 2023-01-01 2023-12-31 06125748 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06125748










All2gether Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 December 2023

 
All2gether Limited
 
  
Chartered Accountants' Report to the Director on the preparation of the Unaudited Statutory Financial Statements of All2gether Limited for the Year Ended 31 December 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of All2gether Limited for the year ended 31 December 2023 which comprise  the Balance Sheet, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of All2gether Limited in accordance with the terms of our engagement letter dated 14 August 2020Our work has been undertaken solely to prepare for your approval the financial statements of All2gether Limited and state those matters that we have agreed to state to the director of All2gether Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than All2gether Limited and its director for our work or for this report. 

It is your duty to ensure that All2gether Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of All2gether Limited. You consider that All2gether Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of All2gether Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
Chartered Accountants
2nd Floor
168 Shoreditch High Street
London
E1 6RA
29 November 2024
Page 1

 
All2gether Limited
Registered number: 06125748

Balance Sheet
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 3 
31,141
17,895

  
31,141
17,895

Current assets
  

Stocks
  
989
989

Debtors: amounts falling due within one year
 5 
679,207
550,191

Cash at bank and in hand
  
155,798
232,186

  
835,994
783,366

Creditors: amounts falling due within one year
 6 
(1,597,841)
(1,347,297)

Net current liabilities
  
 
 
(761,847)
 
 
(563,931)

Total assets less current liabilities
  
(730,706)
(546,036)

  

Net liabilities
  
(730,706)
(546,036)


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
 8 
(730,707)
(546,037)

  
(730,706)
(546,036)


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 comprehensive income 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: 




................................................
J C Olesen
Director
Date: 29 November 2024

The notes on pages 4 to 8 form part of these financial statements.
Page 2

 
All2gether Limited
Registered number: 06125748

Balance Sheet (continued)
As at 31 December 2023



Statement of Changes in Equity
For the Year Ended 31 December 2023



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 January 2022
1
(618,497)
(618,496)



Comprehensive income for the year


Profit for the year
-
72,460
72,460





At 1 January 2023
1
(546,037)
(546,036)



Comprehensive income for the year


Loss for the year
-
(184,670)
(184,670)



At 31 December 2023
1
(730,707)
(730,706)



The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
All2gether Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

1.


General information

The company is a limited company incorporated and domiciled in the United Kingdom. The address of its registered office and principal place of business are disclosed on the company information page. The principal activities of the company are the provision of consultancy services for the development and branding of products, film and photographic production.

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

Going concern

Notwithstanding net current liabilities of £761,847 (2022: £563,931) the financial statements have been prepared on a going concern basis. This conclusion that going concern is the most appropriate basis is made in light of the company having cash on hand of £155,798 (2022: £232,186), as well as there being on-going support available from the company's ultimate beneficial owner.
The assessment that the going concern basis is most appropriate for preparing the accounts has taken into consideration follows the company’s future trading prospects, its working capital requirements and cashflows.

 
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.

For open contracts at period end the stage of completion is calculated on a cost incurred basis with full revenue attributable to contract not recognised until final delivery.
The Company also offers administrative services in respect of some service contracts undertaken by other group companies, these are recognised on a fixed percentage of total contract revenues basis in line with the services agreement in place.  

Page 4

 
All2gether Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

2.Accounting policies (continued)

 
2.4

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:

Fixtures and fittings
-
25%
Office equipment
-
25%
Computer equipment
-
33%
Photo and video equipment
-
33%

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.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately 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 5

 
All2gether Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

2.Accounting policies (continued)

 
2.9

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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.10

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.11

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.

 
2.12

Interest income

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

Page 6

 
All2gether Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

3.


Tangible fixed assets





Fixtures and fittings
Office equipment
Computer equipment
Photo and video equipment
Total

£
£
£
£
£



Cost


At 1 January 2023
11,824
64,117
167,063
37,083
280,087


Additions
-
-
33,551
-
33,551



At 31 December 2023

11,824
64,117
200,614
37,083
313,638



Depreciation


At 1 January 2023
11,824
62,145
154,274
33,949
262,192


Charge for the year on owned assets
-
868
17,425
2,012
20,305



At 31 December 2023

11,824
63,013
171,699
35,961
282,497



Net book value



At 31 December 2023
-
1,104
28,915
1,122
31,141



At 31 December 2022
-
1,972
12,789
3,134
17,895


4.


Employees

The average monthly number of employees, including directors, during the year was 9 (2022 - 9).


5.


Debtors

2023
2022
£
£


Trade debtors
529,314
337,560

Amounts owed by group undertakings
34,110
88,623

Other debtors
52,114
39,086

Prepayments and accrued income
63,669
84,922

679,207
550,191


Page 7

 
All2gether Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
686,569
686,569

Other loans
800,000
500,000

Trade creditors
49,641
78,086

Amounts owed to group undertakings
12,900
12,900

Other taxation and social security
35,359
-

Other creditors
9,172
34,829

Accruals and deferred income
4,200
34,913

1,597,841
1,347,297



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1



8.


Reserves

Profit and loss account

This reserve is the total accumulated profits and losses made by the company since incorporation.


Page 8