Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-31truefalse2024-01-01falseNo description of principal activity22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12356224 2024-01-01 2024-12-31 12356224 2023-01-01 2023-12-31 12356224 2024-12-31 12356224 2023-12-31 12356224 c:Director2 2024-01-01 2024-12-31 12356224 d:CurrentFinancialInstruments 2024-12-31 12356224 d:CurrentFinancialInstruments 2023-12-31 12356224 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12356224 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12356224 d:ShareCapital 2024-12-31 12356224 d:ShareCapital 2023-12-31 12356224 d:RetainedEarningsAccumulatedLosses 2024-12-31 12356224 d:RetainedEarningsAccumulatedLosses 2023-12-31 12356224 c:FRS102 2024-01-01 2024-12-31 12356224 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12356224 c:FullAccounts 2024-01-01 2024-12-31 12356224 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12356224 2 2024-01-01 2024-12-31 12356224 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 12356224



 
 
 
 
STENELLA 42 LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2024

 
STENELLA 42 LIMITED
REGISTERED NUMBER:12356224

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Cash at bank and in hand
  
59,572
60,555

  
59,572
60,555

Creditors: amounts falling due within one year
 4 
(2,461)
(4,137)

Net current assets
  
 
 
57,111
 
 
56,418

Total assets less current liabilities
  
57,111
56,418


Capital and reserves
  

Allotted, called up and fully paid share capital
  
100
100

Profit and loss account
  
57,011
56,318

  
57,111
56,418


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 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 on 9 January 2025.





K Tipson
Director

Page 1

 
STENELLA 42 LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Stenella 42 Limited is incorporated and domiciled in England and Wales.  The registered office is Harwood House, 43 Harwood Road, London, SW6 4QP. 

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

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans with related parties.

 
2.5

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.

Page 2

 
STENELLA 42 LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

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.



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

2024
2023
£
£

Trade creditors
-
647

Corporation tax
163
676

Other taxation and social security
423
964

Accruals and deferred income
1,875
1,850

2,461
4,137


 
Page 3