Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302023-10-01truefalsefalseNo description of principal activity1512The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07209293 2023-10-01 2024-09-30 07209293 2022-10-01 2023-09-30 07209293 2024-09-30 07209293 2023-09-30 07209293 c:Director1 2023-10-01 2024-09-30 07209293 d:Buildings d:ShortLeaseholdAssets 2023-10-01 2024-09-30 07209293 d:Buildings d:ShortLeaseholdAssets 2024-09-30 07209293 d:Buildings d:ShortLeaseholdAssets 2023-09-30 07209293 d:MotorVehicles 2023-10-01 2024-09-30 07209293 d:MotorVehicles 2024-09-30 07209293 d:MotorVehicles 2023-09-30 07209293 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07209293 d:FurnitureFittings 2023-10-01 2024-09-30 07209293 d:FurnitureFittings 2024-09-30 07209293 d:FurnitureFittings 2023-09-30 07209293 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07209293 d:ComputerEquipment 2023-10-01 2024-09-30 07209293 d:ComputerEquipment 2024-09-30 07209293 d:ComputerEquipment 2023-09-30 07209293 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07209293 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07209293 d:CurrentFinancialInstruments 2024-09-30 07209293 d:CurrentFinancialInstruments 2023-09-30 07209293 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07209293 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07209293 d:ShareCapital 2024-09-30 07209293 d:ShareCapital 2023-09-30 07209293 d:SharePremium 2024-09-30 07209293 d:SharePremium 2023-09-30 07209293 d:RetainedEarningsAccumulatedLosses 2024-09-30 07209293 d:RetainedEarningsAccumulatedLosses 2023-09-30 07209293 c:FRS102 2023-10-01 2024-09-30 07209293 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07209293 c:FullAccounts 2023-10-01 2024-09-30 07209293 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07209293 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 07209293 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 07209293 2 2023-10-01 2024-09-30 07209293 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered number: 07209293














GO MAMMOTH LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
GO MAMMOTH LIMITED
REGISTERED NUMBER:07209293

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
7,155
2,808

  
7,155
2,808

CURRENT ASSETS
  

Stocks
 5 
5,000
5,000

Debtors: amounts falling due within one year
 6 
658,077
1,147,539

Cash at bank and in hand
  
3,506,470
3,276,386

  
4,169,547
4,428,925

Creditors: amounts falling due within one year
 7 
(1,264,960)
(1,617,285)

NET CURRENT ASSETS
  
 
 
2,904,587
 
 
2,811,640

TOTAL ASSETS LESS CURRENT LIABILITIES
  
2,911,742
2,814,448

PROVISIONS FOR LIABILITIES
  

Deferred tax
 8 
1,788
8,853

NET ASSETS
  
£2,909,954
£2,805,595


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Share premium account
  
5,190
5,190

Profit and loss account
  
2,904,664
2,800,305

  
£2,909,954
£2,805,595


Page 1

 
GO MAMMOTH LIMITED
REGISTERED NUMBER:07209293

BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 on 2 January 2025.




___________________________
Mr L Mohr
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
GO MAMMOTH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Go Mammoth Limited is a private company limited by shares, incoporated in England and Wales.
The registered number is 07209293.
The registered office is Lu. Go5 The Light Bulb, 1 Filament Walk, Wandsworth, London, England, SW18 4GQ.
The principal place of business is Lu. Go5 The Light Bulb, 1 Filament Walk, Wandsworth, London, SW18 4GQ.

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

Interest income

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

 
2.4

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.

Page 3

 
GO MAMMOTH LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.6

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:

Improvements to property
-
20% straight line basis
Motor vehicles
-
33% straight line basis
Fixtures and fittings
-
33% straight line basis
Computer equipment
-
33% straight line basis

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.

Page 4

 
GO MAMMOTH LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.12

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 15 (2023 - 12).

Page 5

 
GO MAMMOTH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Short-term leasehold property
Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
46,925
37,849
16,624
71,636
173,034


Additions
-
-
-
8,514
8,514



At 30 September 2024

46,925
37,849
16,624
80,150
181,548



Depreciation


At 1 October 2023
45,515
37,849
16,441
70,421
170,226


Charge for the year on owned assets
1,410
-
85
2,672
4,167



At 30 September 2024

46,925
37,849
16,526
73,093
174,393



Net book value



At 30 September 2024
£-
£-
£98
£7,057
£7,155



At 30 September 2023
£1,410
£-
£183
£1,215
£2,808


5.


Stocks

2024
2023
£
£

Raw materials and consumables
5,000
5,000

£5,000
£5,000



6.


Debtors

2024
2023
£
£


Trade debtors
-
6,498

Other debtors
11,911
11,861

Prepayments and accrued income
66,216
90,815

Tax recoverable
579,950
1,038,365

£658,077
£1,147,539


Page 6

 
GO MAMMOTH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
49,158
64,382

Corporation tax
332,696
319,393

Other taxation and social security
176,672
495,745

Other creditors
3,125
3,275

Accruals and deferred income
703,309
734,490

£1,264,960
£1,617,285



8.


Deferred taxation




2024


£






At beginning of year
(8,853)


Charged to profit or loss
7,065



At end of year
£(1,788)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(1,788)
(8,853)

£(1,788)
£(8,853)

Page 7