Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-312023-02-01falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true1false1 08695992 2023-02-01 2024-01-31 08695992 2022-02-01 2023-01-31 08695992 2024-01-31 08695992 2023-01-31 08695992 c:Director1 2023-02-01 2024-01-31 08695992 d:FurnitureFittings 2023-02-01 2024-01-31 08695992 d:FurnitureFittings 2024-01-31 08695992 d:FurnitureFittings 2023-01-31 08695992 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 08695992 d:CurrentFinancialInstruments 2024-01-31 08695992 d:CurrentFinancialInstruments 2023-01-31 08695992 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 08695992 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 08695992 d:ShareCapital 2024-01-31 08695992 d:ShareCapital 2023-01-31 08695992 d:RetainedEarningsAccumulatedLosses 2024-01-31 08695992 d:RetainedEarningsAccumulatedLosses 2023-01-31 08695992 c:FRS102 2023-02-01 2024-01-31 08695992 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 08695992 c:FullAccounts 2023-02-01 2024-01-31 08695992 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 08695992 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 08695992










SPECIAL IMPRESSION LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

 
SPECIAL IMPRESSION LIMITED
 

CONTENTS



Page
Balance sheet
 
1
Notes to the financial statements
 
2 - 4


 
SPECIAL IMPRESSION LIMITED
REGISTERED NUMBER: 08695992

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
149
186

Current assets
  

Debtors: amounts falling due within one year
 5 
534
343

Cash at bank and in hand
  
1,444
1,820

  
1,978
2,163

Creditors: amounts falling due within one year
 6 
(49,578)
(50,236)

Net current liabilities
  
 
 
(47,600)
 
 
(48,073)

Total assets less current liabilities
  
(47,451)
(47,887)

  

Net liabilities
  
(47,451)
(47,887)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(47,452)
(47,888)

  
(47,451)
(47,887)


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 profit and loss account 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: 


P.D. Damiani
Director

Date: 30 January 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
SPECIAL IMPRESSION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Special Impression 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.

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

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

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20% reducing balance basis

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.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment. 

 
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 2

 
SPECIAL IMPRESSION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.6

Taxation

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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.



3.


Employees

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


4.


Tangible fixed assets





Fixtures and fittings

£



Cost 


At 1 February 2023
1,334



At 31 January 2024

1,334



Depreciation


At 1 February 2023
1,148


Charge for the year on owned assets
37



At 31 January 2024

1,185



Net book value



At 31 January 2024
149



At 31 January 2023
186


5.


Debtors

2024
2023
£
£


Other debtors
534
343


Page 3

 
SPECIAL IMPRESSION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,850
4,571

Other creditors
44,621
43,200

Accruals and deferred income
2,107
2,465

49,578
50,236



7.


Related party transactions

Included within creditors due within one year is an amount of £44,621 (2023: £43,200) which is due to the director. The amount is unsecured, interest free and repayable on demand.

 
Page 4