Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-312023-08-01falseNo description of principal activity21falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12610308 2023-08-01 2024-07-31 12610308 2022-08-01 2023-07-31 12610308 2024-07-31 12610308 2023-07-31 12610308 c:Director1 2023-08-01 2024-07-31 12610308 d:ComputerSoftware 2024-07-31 12610308 d:ComputerSoftware 2023-07-31 12610308 d:OtherResidualIntangibleAssets 2023-08-01 2024-07-31 12610308 d:CurrentFinancialInstruments 2024-07-31 12610308 d:CurrentFinancialInstruments 2023-07-31 12610308 d:Non-currentFinancialInstruments 2024-07-31 12610308 d:Non-currentFinancialInstruments 2023-07-31 12610308 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12610308 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12610308 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 12610308 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 12610308 d:ShareCapital 2024-07-31 12610308 d:ShareCapital 2023-07-31 12610308 d:RetainedEarningsAccumulatedLosses 2024-07-31 12610308 d:RetainedEarningsAccumulatedLosses 2023-07-31 12610308 c:FRS102 2023-08-01 2024-07-31 12610308 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12610308 c:FullAccounts 2023-08-01 2024-07-31 12610308 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12610308 d:ComputerSoftware d:InternallyGeneratedIntangibleAssets 2023-08-01 2024-07-31 12610308 d:ComputerSoftware d:OwnedIntangibleAssets 2023-08-01 2024-07-31 12610308 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 12610308










TAURHO TUTORS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JULY 2024

 
TAURHO TUTORS LIMITED
REGISTERED NUMBER: 12610308

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
2,322
889

  
2,322
889

Current assets
  

Debtors: amounts falling due within one year
 5 
14,680
8,283

Cash at bank and in hand
  
22,890
23,194

  
37,570
31,477

Creditors: amounts falling due within one year
 6 
(14,043)
(4,465)

Net current assets
  
 
 
23,527
 
 
27,012

Total assets less current liabilities
  
25,849
27,901

Creditors: amounts falling due after more than one year
 7 
-
(16,941)

  

Net assets
  
25,849
10,960


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
25,749
10,860

  
25,849
10,960


Page 1

 
TAURHO TUTORS LIMITED
REGISTERED NUMBER: 12610308
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 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 period 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 income statement 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: 




................................................
H Pardoe
Director

Date: 28 November 2024

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

Page 2

 
TAURHO TUTORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

TauRho Tutors Limited is a private company limited by shares and incorporated in England and
Wales, registration number 12610308. The registered office is Bellingham House, 2 Huntingdon Street, St Neots, Cambridgeshire, PE19 1BG. 

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.


Page 3

 
TAURHO TUTORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 Amortisation is provided on the following bases:

Website
-
33%
Straight line

 
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

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 period was 2 (2023 - 1).

Page 4

 
TAURHO TUTORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

4.


Intangible assets




Website

£



Cost


At 1 August 2023
6,001


Additions - internal
2,457



At 31 July 2024

8,458



Amortisation


At 1 August 2023
5,112


Charge for the period on owned assets
1,024



At 31 July 2024

6,136



Net book value



At 31 July 2024
2,322



At 31 July 2023
889




5.


Debtors

2024
2023
£
£


Trade debtors
9,495
8,070

Prepayments and accrued income
5,185
213

14,680
8,283


Page 5

 
TAURHO TUTORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,900
-

Corporation tax
7,384
2,097

Other taxation and social security
199
-

Other creditors
745
718

Accruals and deferred income
1,815
1,650

14,043
4,465



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Amounts owed to group undertakings
-
16,941

-
16,941


 
Page 6