Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-301false2023-05-01false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06555470 2023-05-01 2024-04-30 06555470 2022-05-01 2023-04-30 06555470 2024-04-30 06555470 2023-04-30 06555470 c:Director1 2023-05-01 2024-04-30 06555470 d:CurrentFinancialInstruments 2024-04-30 06555470 d:CurrentFinancialInstruments 2023-04-30 06555470 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 06555470 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 06555470 d:ShareCapital 2024-04-30 06555470 d:ShareCapital 2023-04-30 06555470 d:RetainedEarningsAccumulatedLosses 2024-04-30 06555470 d:RetainedEarningsAccumulatedLosses 2023-04-30 06555470 c:FRS102 2023-05-01 2024-04-30 06555470 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 06555470 c:FullAccounts 2023-05-01 2024-04-30 06555470 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 06555470 2 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 06555470










SHOO 394 LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
SHOO 394 LIMITED
 

CONTENTS



Page
Balance sheet
 
1
Notes to the financial statements
 
2 - 3


 
SHOO 394 LIMITED
REGISTERED NUMBER: 06555470

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors
 4 
2,000
1,000

Cash at bank and in hand
  
6,308
31,726

  
8,308
32,726

Creditors: amounts falling due within one year
 5 
(25,499)
(54,098)

Net current liabilities
  
 
 
(17,191)
 
 
(21,372)

  

Net liabilities
  
(17,191)
(21,372)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(17,192)
(21,373)

  
(17,191)
(21,372)


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 income and retained earnings 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 28 January 2025.




J E Nolan
Director


The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
SHOO 394 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Shoo 394 Limited (the Company) is a private company limited by shares, incorporated and domiciled in England. The address of its registered office is Rutland House, 148 Edmund Street, Birmingham, West Midlands, B3 2FD. The address of the principal place of business is 16th Floor, 54 Hagley Road, Edgbaston, Birmingham, B16 8PE.

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

Going concern

The company is dependent upon a loan from the director, who has indicated that he will continue to provide the financial support necessary to enable the company to continue in operational existence for the foreseeable future. Accordingly, these financial statements have been prepared on the going concern basis.

 
2.3

Revenue

Turnover is measured as the fair value of fees receivable.

 
2.4

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.

 
2.5

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, loans to related parties and investments in ordinary shares.

 
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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 2

 
SHOO 394 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.8

Taxation

Tax is recognised in the statement of income and retained earnings on the basis of tax rates  enacted at the balance sheet date.


3.


Employees

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


4.


Debtors

2024
2023
£
£


Trade debtors
-
1,000

Other debtors
2,000
-

2,000
1,000



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
1,250
-

Other creditors
22,749
52,598

Accruals and deferred income
1,500
1,500

25,499
54,098



6.


Related party transactions

Other creditors includes £22,749 (2023: £52,598) due to key management personnel.


7.


Parent undertaking

The company is a wholly owned susbsidiary of Shoo 391 Limited.

 
Page 3