Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31falsefalsefalse2023-02-01No description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13871267 2023-02-01 2024-01-31 13871267 2022-01-25 2023-01-31 13871267 2024-01-31 13871267 2023-01-31 13871267 c:Director1 2023-02-01 2024-01-31 13871267 d:CurrentFinancialInstruments 2024-01-31 13871267 d:CurrentFinancialInstruments 2023-01-31 13871267 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 13871267 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 13871267 d:ShareCapital 2024-01-31 13871267 d:ShareCapital 2023-01-31 13871267 d:RetainedEarningsAccumulatedLosses 2024-01-31 13871267 d:RetainedEarningsAccumulatedLosses 2023-01-31 13871267 c:OrdinaryShareClass1 2023-02-01 2024-01-31 13871267 c:OrdinaryShareClass1 2024-01-31 13871267 c:OrdinaryShareClass1 2023-01-31 13871267 c:FRS102 2023-02-01 2024-01-31 13871267 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 13871267 c:FullAccounts 2023-02-01 2024-01-31 13871267 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13871267 6 2023-02-01 2024-01-31 13871267 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13871267









ISDA LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
ISDA LTD
REGISTERED NUMBER: 13871267

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
£
£

Fixed assets
  

Investment in associate
  
69,974
57,360

  
69,974
57,360

Current assets
  

Debtors: amounts falling due within one year
  
-
1

  
-
1

Creditors: amounts falling due within one year
  
(3,810)
(1,811)

Net current liabilities
  
 
 
(3,810)
 
 
(1,810)

Total assets less current liabilities
  
66,164
55,550

  

Net assets
  
66,164
55,550


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
66,163
55,549

  
66,164
55,550


Page 1

 
ISDA LTD
REGISTERED NUMBER: 13871267
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 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 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 27 January 2025.




N Nutt
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ISDA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

ISDA Ltd is a private company, limited by shares, registered in England and Wales, registration
number-13871267. The registered office is 101 New Cavendish Street, 1st Floor South, London, United
Kingdom, W1W 6XH.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.4

Investment in associates

Associates and Joint Ventures are held at cost less impairment.

Page 3

 
ISDA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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 1 (2023 - 1).


4.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 February 2023
57,360


Additions
12,614



At 31 January 2024
69,974




Page 4

 
ISDA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

5.


Debtors

2024
2023
£
£


Other debtors
-
1

-
1



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
3,810
1,811

3,810
1,811



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1


 
Page 5