Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-311falsetrue1No description of principal activitytrue2023-02-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11794098 2023-02-01 2024-01-31 11794098 2022-02-01 2023-01-31 11794098 2024-01-31 11794098 2023-01-31 11794098 c:Director2 2023-02-01 2024-01-31 11794098 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 11794098 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 11794098 d:CurrentFinancialInstruments 2024-01-31 11794098 d:CurrentFinancialInstruments 2023-01-31 11794098 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 11794098 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 11794098 d:ShareCapital 2024-01-31 11794098 d:ShareCapital 2023-01-31 11794098 c:FRS102 2023-02-01 2024-01-31 11794098 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 11794098 c:FullAccounts 2023-02-01 2024-01-31 11794098 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11794098 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2023-02-01 2024-01-31 11794098 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 11794098









MART INCORPORATED LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

 
MART INCORPORATED LIMITED
REGISTERED NUMBER: 11794098

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible Assets
 4 
26,225
22,364

  
26,225
22,364

  

Creditors: amounts falling due within one year
 5 
(26,125)
(22,264)

Net current liabilities
  
 
 
(26,125)
 
 
(22,264)

Total assets less current liabilities
  
100
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
100
100

  
100
100


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 on 31 January 2025.

E Stern
Director

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

Page 1

 
MART INCORPORATED LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Mart Incorporated Limited is a private company limited by shares and registered in England & Wales. The
address of its registered office is Africa House C/O Mischon De Reya LLP, 70 Kings Way, London, England WC2B 6AH.

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

Development costs

Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured.

 
2.3

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.


3.


Employees




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

Page 2

 
MART INCORPORATED LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Intangible assets




Development expenditure

£



Cost


At 1 February 2023
22,364


Additions
3,861



At 31 January 2024

26,225






Net book value



At 31 January 2024
26,225



At 31 January 2023
22,364




5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
22,625
19,764

Accruals and deferred income
3,500
2,500

26,125
22,264


Page 3