Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-282024-02-28The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-03-01falseNo description of principal activity1falsetruefalse 13932594 2023-03-01 2024-02-28 13932594 2022-03-01 2023-02-28 13932594 2024-02-28 13932594 2023-02-28 13932594 c:Director1 2023-03-01 2024-02-28 13932594 d:Buildings 2023-03-01 2024-02-28 13932594 d:Buildings 2024-02-28 13932594 d:Buildings 2023-02-28 13932594 d:Buildings d:OwnedOrFreeholdAssets 2023-03-01 2024-02-28 13932594 d:PlantMachinery 2023-03-01 2024-02-28 13932594 d:PlantMachinery 2024-02-28 13932594 d:PlantMachinery 2023-02-28 13932594 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-03-01 2024-02-28 13932594 d:OwnedOrFreeholdAssets 2023-03-01 2024-02-28 13932594 d:CurrentFinancialInstruments 2024-02-28 13932594 d:CurrentFinancialInstruments 2023-02-28 13932594 d:Non-currentFinancialInstruments 2024-02-28 13932594 d:Non-currentFinancialInstruments 2023-02-28 13932594 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-28 13932594 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 13932594 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-28 13932594 d:Non-currentFinancialInstruments d:AfterOneYear 2023-02-28 13932594 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-02-28 13932594 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-02-28 13932594 d:ShareCapital 2024-02-28 13932594 d:ShareCapital 2023-02-28 13932594 d:RetainedEarningsAccumulatedLosses 2024-02-28 13932594 d:RetainedEarningsAccumulatedLosses 2023-02-28 13932594 c:FRS102 2023-03-01 2024-02-28 13932594 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 13932594 c:FullAccounts 2023-03-01 2024-02-28 13932594 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 13932594 e:PoundSterling 2023-03-01 2024-02-28 iso4217:GBP xbrli:pure

Registered number: 13932594









OOD MIRROR HOUSES U.K. LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2024

 
OOD MIRROR HOUSES U.K. LTD
REGISTERED NUMBER: 13932594

BALANCE SHEET
AS AT 28 FEBRUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
525,933
-

  
525,933
-

Current assets
  

Debtors: amounts falling due within one year
 5 
6,356
-

Cash at bank and in hand
 6 
1,037
1

  
7,393
1

Creditors: amounts falling due within one year
 7 
(3,084)
-

Net current assets
  
 
 
4,309
 
 
1

Total assets less current liabilities
  
530,242
1

Creditors: amounts falling due after more than one year
  
(579,536)
-

  

Net (liabilities)/assets
  
(49,294)
1


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(49,295)
-

  
(49,294)
1


Page 1

 
OOD MIRROR HOUSES U.K. LTD
REGISTERED NUMBER: 13932594
    
BALANCE SHEET (CONTINUED)
AS AT 28 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 20 January 2025.




R J Boehringer
Director

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

Page 2

 
OOD MIRROR HOUSES U.K. LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

1.


General information

OOD Mirror House U.K. Limited is a private company, limited by shares and registered in England and Wales (registered number 13932594). The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. The functional and presentational currency is pounds 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
OOD MIRROR HOUSES U.K. LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

2.Accounting policies (continued)

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

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:

Freehold property
-
3%
Straight line
Plant and machinery
-

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.

 
2.6

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 4

 
OOD MIRROR HOUSES U.K. LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

3.


Employees




The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







1
-


4.


Tangible fixed assets





Freehold property
Plant and machinery
Total

£
£
£



Cost or valuation


Additions
529,552
10,650
540,202



At 28 February 2024

529,552
10,650
540,202



Depreciation


Charge for the year on owned assets
13,648
621
14,269



At 28 February 2024

13,648
621
14,269



Net book value



At 28 February 2024
515,904
10,029
525,933



At 28 February 2023
-
-
-


5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
4,976
-

Prepayments and accrued income
1,380
-

6,356
-


Page 5

 
OOD MIRROR HOUSES U.K. LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,037
1

1,037
1



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
1,084
-

Accruals and deferred income
2,000
-

3,084
-



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
579,536
-

579,536
-



9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£


Amounts falling due 1-2 years

Other loans
579,536
-


579,536
-



579,536
-


 
Page 6