Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30true222023-05-01falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03819705 2023-05-01 2024-04-30 03819705 2024-04-30 03819705 2022-05-01 2023-04-30 03819705 2023-04-30 03819705 c:CompanySecretary1 2023-05-01 2024-04-30 03819705 c:Director1 2023-05-01 2024-04-30 03819705 c:Director2 2023-05-01 2024-04-30 03819705 c:RegisteredOffice 2023-05-01 2024-04-30 03819705 d:MotorVehicles 2023-05-01 2024-04-30 03819705 d:MotorVehicles 2024-04-30 03819705 d:MotorVehicles 2023-04-30 03819705 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03819705 d:OfficeEquipment 2023-05-01 2024-04-30 03819705 d:OfficeEquipment 2024-04-30 03819705 d:OfficeEquipment 2023-04-30 03819705 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03819705 d:ComputerEquipment 2023-05-01 2024-04-30 03819705 d:ComputerEquipment 2024-04-30 03819705 d:ComputerEquipment 2023-04-30 03819705 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03819705 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03819705 d:ComputerSoftware 2024-04-30 03819705 d:ComputerSoftware 2023-04-30 03819705 d:CurrentFinancialInstruments 2024-04-30 03819705 d:CurrentFinancialInstruments 2023-04-30 03819705 d:Non-currentFinancialInstruments 2024-04-30 03819705 d:Non-currentFinancialInstruments 2023-04-30 03819705 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 03819705 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 03819705 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 03819705 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 03819705 d:ShareCapital 2024-04-30 03819705 d:ShareCapital 2023-04-30 03819705 d:RetainedEarningsAccumulatedLosses 2024-04-30 03819705 d:RetainedEarningsAccumulatedLosses 2023-04-30 03819705 c:FRS102 2023-05-01 2024-04-30 03819705 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 03819705 c:FullAccounts 2023-05-01 2024-04-30 03819705 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03819705 6 2023-05-01 2024-04-30 03819705 d:ComputerSoftware d:OwnedIntangibleAssets 2023-05-01 2024-04-30 03819705 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company registration number: 03819705







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2024


INTERWEB MEDIA LTD






































img4ec6.png                        

 


INTERWEB MEDIA LTD
 


 
COMPANY INFORMATION


Directors
J K Rebuck 
M I Rebuck 




Company secretary
J K Rebuck



Registered number
03819705



Registered office
Bury House
1-3 Bury Street

Guildford

Surrey

GU2 4AW




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


INTERWEB MEDIA LTD
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


INTERWEB MEDIA LTD
REGISTERED NUMBER:03819705



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
-
781

Tangible assets
 5 
175,359
93,477

Investments
 6 
10,000
10,000

  
185,359
104,258

Current assets
  

Debtors: amounts falling due within one year
 7 
106,761
122,155

Cash at bank and in hand
  
62,501
8,507

  
169,262
130,662

Creditors: amounts falling due within one year
 8 
(287,028)
(177,113)

Net current liabilities
  
 
 
(117,766)
 
 
(46,451)

Total assets less current liabilities
  
67,593
57,807

Creditors: amounts falling due after more than one year
 9 
(10,834)
(20,834)

Provisions for liabilities
  

Deferred tax
  
(43,840)
(23,369)

  
 
 
(43,840)
 
 
(23,369)

Net assets
  
12,919
13,604


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
2,919
3,604

  
12,919
13,604


Page 1

 


INTERWEB MEDIA LTD
REGISTERED NUMBER:03819705


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 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 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 by: 




................................................
J K Rebuck
................................................
M I Rebuck
Director
Director


Date: 31 January 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


INTERWEB MEDIA LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Interweb Media Limited is a private company limited by shares and incorporated in England and Wales. The address of its registered office, which is also the principal place of business, is given on the company information page of these financial statements.

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.

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 3

 


INTERWEB MEDIA LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
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.

Depreciation is provided on the following basis:

Motor vehicles
-
15%
Reducing balance
Office equipment
-
33%
Straight line
Computer equipment
-
33%
Straight line

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 


INTERWEB MEDIA LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Intangible assets




Computer software

£



Cost


At 1 May 2023
62,810



At 30 April 2024

62,810



Amortisation


At 1 May 2023
62,029


Charge for the year on owned assets
781



At 30 April 2024

62,810



Net book value



At 30 April 2024
-



At 30 April 2023
781



Page 5

 


INTERWEB MEDIA LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Tangible fixed assets





Motor vehicles
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 May 2023
78,550
23,712
67,817
170,079


Additions
99,191
9,529
10,357
119,077



At 30 April 2024

177,741
33,241
78,174
289,156



Depreciation


At 1 May 2023
9,819
16,143
50,640
76,602


Charge for the year on owned assets
22,708
2,610
11,877
37,195



At 30 April 2024

32,527
18,753
62,517
113,797



Net book value



At 30 April 2024
145,214
14,488
15,657
175,359



At 30 April 2023
68,731
7,569
17,177
93,477


6.


Fixed asset investments





Investments in subsidiary

£



Cost or valuation


At 1 May 2023
10,000



At 30 April 2024
10,000




Page 6

 


INTERWEB MEDIA LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Debtors

2024
2023
£
£


Trade debtors
21,520
25,091

Amounts owed by group undertakings
-
8,723

Other debtors
4,603
10,133

Prepayments and accrued income
80,638
78,208

106,761
122,155



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
134,866
95,383

Amounts owed to group undertakings
112,837
35,000

Other taxation and social security
5,393
5,523

Other creditors
14,747
11,042

Accruals and deferred income
9,185
20,165

287,028
177,113



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
10,834
20,834

10,834
20,834


 
Page 7