Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01false0No description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08729284 2023-05-01 2024-04-30 08729284 2022-05-01 2023-04-30 08729284 2024-04-30 08729284 2023-04-30 08729284 2022-05-01 08729284 c:Director2 2023-05-01 2024-04-30 08729284 d:CurrentFinancialInstruments 2024-04-30 08729284 d:CurrentFinancialInstruments 2023-04-30 08729284 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08729284 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08729284 d:ShareCapital 2023-05-01 2024-04-30 08729284 d:ShareCapital 2024-04-30 08729284 d:ShareCapital 2022-05-01 2023-04-30 08729284 d:ShareCapital 2023-04-30 08729284 d:ShareCapital 2022-05-01 08729284 d:CapitalRedemptionReserve 2023-05-01 2024-04-30 08729284 d:CapitalRedemptionReserve 2024-04-30 08729284 d:CapitalRedemptionReserve 2022-05-01 2023-04-30 08729284 d:CapitalRedemptionReserve 2023-04-30 08729284 d:CapitalRedemptionReserve 2022-05-01 08729284 d:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 08729284 d:RetainedEarningsAccumulatedLosses 2024-04-30 08729284 d:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 08729284 d:RetainedEarningsAccumulatedLosses 2023-04-30 08729284 d:RetainedEarningsAccumulatedLosses 2022-05-01 08729284 c:FRS102 2023-05-01 2024-04-30 08729284 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08729284 c:FullAccounts 2023-05-01 2024-04-30 08729284 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08729284 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 08729284









LONDON CORPORATE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
LONDON CORPORATE LIMITED
REGISTERED NUMBER: 08729284

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
14,519
5,729

Cash at bank and in hand
 5 
16,211
9,275

  
30,730
15,004

Creditors: amounts falling due within one year
 6 
(29,705)
(14,625)

Net current assets
  
 
 
1,025
 
 
379

Total assets less current liabilities
  
1,025
379

  

Net assets
  
1,025
379


Capital and reserves
  

Called up share capital 
  
45
45

Capital redemption reserve
  
55
55

Profit and loss account
  
925
279

  
1,025
379


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 by: 




................................................
Svend Martin Littauer
Director
Page 1

 
LONDON CORPORATE LIMITED
REGISTERED NUMBER: 08729284
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024


Date: 23 January 2025

The notes on pages 5 to 7 form part of these financial statements.

Page 2

 

 
LONDON CORPORATE LIMITED


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2024



Called up share capital
Capital redemption reserve
Profit and loss account
Total equity


£
£
£
£



At 1 May 2022
45
-
34,620
34,665



Comprehensive income for the year


Profit for the year
-
-
21,987
21,987

Total comprehensive income for the year
-
-
21,987
21,987



Contributions by and distributions to owners


Dividends: Equity capital
-
-
(56,328)
(56,328)


Purchase of own shares
-
55
-
55



Total transactions with owners
-
55
(56,328)
(56,273)





At 1 May 2023
45
55
279
379



Comprehensive income for the year


Profit for the year
-
-
19,146
19,146

Total comprehensive income for the year
-
-
19,146
19,146



Contributions by and distributions to owners


Dividends: Equity capital
-
-
(18,500)
(18,500)



Total transactions with owners
-
-
(18,500)
(18,500)
Page 3

 

 
LONDON CORPORATE LIMITED


 


STATEMENT OF CHANGES IN EQUITY (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024




At 30 April 2024
45
55
925
1,025



The notes on pages 5 to 7 form part of these financial statements.

Page 4

 
LONDON CORPORATE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

London Corporate Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08729284. The registered office is 78 York Street, London, England, W1H 1DP.

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

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.

 
2.4

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.

 
2.5

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 5

 
LONDON CORPORATE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

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

2024
2023
£
£

Wages and salaries
6,800
19,620

Cost of defined contribution scheme
-
157

6,800
19,777


The average monthly number of employees, including directors, during the year was 1 (2023 - 0).


4.


Debtors

2024
2023
£
£


Trade debtors
5,288
5,260

Other debtors
9,231
-

Prepayments and accrued income
-
469

14,519
5,729



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
16,211
9,275

16,211
9,275


Page 6

 
LONDON CORPORATE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
25,059
7,282

Corporation tax
4,491
5,158

Other taxation and social security
155
1,559

Accruals and deferred income
-
626

29,705
14,625


 
Page 7