Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08398552 2023-04-01 2024-03-31 08398552 2022-04-01 2023-03-31 08398552 2024-03-31 08398552 2023-03-31 08398552 c:Director1 2023-04-01 2024-03-31 08398552 d:OfficeEquipment 2023-04-01 2024-03-31 08398552 d:OfficeEquipment 2024-03-31 08398552 d:OfficeEquipment 2023-03-31 08398552 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08398552 d:ComputerEquipment 2023-04-01 2024-03-31 08398552 d:ComputerEquipment 2024-03-31 08398552 d:ComputerEquipment 2023-03-31 08398552 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08398552 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08398552 d:CurrentFinancialInstruments 2024-03-31 08398552 d:CurrentFinancialInstruments 2023-03-31 08398552 d:Non-currentFinancialInstruments 2024-03-31 08398552 d:Non-currentFinancialInstruments 2023-03-31 08398552 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08398552 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08398552 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 08398552 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 08398552 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 08398552 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-03-31 08398552 d:ShareCapital 2024-03-31 08398552 d:ShareCapital 2023-03-31 08398552 d:RetainedEarningsAccumulatedLosses 2024-03-31 08398552 d:RetainedEarningsAccumulatedLosses 2023-03-31 08398552 c:OrdinaryShareClass1 2023-04-01 2024-03-31 08398552 c:OrdinaryShareClass1 2024-03-31 08398552 c:OrdinaryShareClass1 2023-03-31 08398552 c:FRS102 2023-04-01 2024-03-31 08398552 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08398552 c:FullAccounts 2023-04-01 2024-03-31 08398552 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08398552 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 08398552














LISTIQUE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
LISTIQUE LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 8


 
LISTIQUE LIMITED
REGISTERED NUMBER:08398552

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,447
3,052

  
4,447
3,052

Current assets
  

Debtors: amounts falling due within one year
 5 
32,334
8,674

Cash at bank and in hand
  
35,004
28,938

  
67,338
37,612

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(67,356)
(30,700)

Net current (liabilities)/assets
  
 
 
(18)
 
 
6,912

Creditors: amounts falling due after more than one year
 7 
(2,613)
(4,048)

  

Net assets
  
1,816
5,916


Capital and reserves
  

Called up share capital 
 9 
2
2

Profit and loss account
  
1,814
5,914

  
1,816
5,916


Page 1

 
LISTIQUE LIMITED
REGISTERED NUMBER:08398552
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

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 16 January 2025.




A Irving
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
LISTIQUE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Listique Limited is a liability company incorporated in England & Wales with its registered office at Ground, 73 Princedale Road, London, W11 4NS.
The principal activity is that of a luxury directory and concierge service.
The financial statements are presented in £ sterling, which is the functional currency of the Company.

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 Section 1A of 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

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.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied in the year exclusive of trade discounts and excluding Value Added Tax.
Revenue is recognised when the service is provided.

Page 3

 
LISTIQUE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
2.6

Borrowing costs

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

 
2.7

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

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 4

 
LISTIQUE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.9

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:

Office equipment
-
20%

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 5

 
LISTIQUE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.10

Basic Financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties. 
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. 
Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method. 
Cash and cash equivalents comprise cash balances and call deposits. 

 
2.11

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 2 (2023 - 2).

Page 6

 
LISTIQUE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
-
3,195
3,195


Additions
328
1,885
2,213



At 31 March 2024

328
5,080
5,408



Depreciation


At 1 April 2023
-
143
143


Charge for the year on owned assets
49
769
818



At 31 March 2024

49
912
961



Net book value



At 31 March 2024
279
4,168
4,447



At 31 March 2023
-
3,052
3,052


5.


Debtors

2024
2023
£
£


Trade debtors
432
8,424

Other debtors
21,758
-

Prepayments and accrued income
10,144
250

32,334
8,674


Page 7

 
LISTIQUE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
1,474
1,438

Trade creditors
22,145
2,572

Corporation tax
20,598
11,593

Other taxation and social security
15,246
10,458

Other creditors
2,223
2,364

Accruals and deferred income
5,670
2,275

67,356
30,700



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans

2,613
4,048



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
1,474
1,438


Amounts falling due 2-5 years

Bank loans
2,613
4,048


4,087
5,486



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1 each
2
2


 
Page 8