Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falsePublin relations and communications activities11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08500683 2023-05-01 2024-04-30 08500683 2022-05-01 2023-04-30 08500683 2024-04-30 08500683 2023-04-30 08500683 c:Director1 2023-05-01 2024-04-30 08500683 d:PlantMachinery 2023-05-01 2024-04-30 08500683 d:PlantMachinery 2024-04-30 08500683 d:PlantMachinery 2023-04-30 08500683 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08500683 d:OfficeEquipment 2023-05-01 2024-04-30 08500683 d:OfficeEquipment 2024-04-30 08500683 d:OfficeEquipment 2023-04-30 08500683 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08500683 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08500683 d:CurrentFinancialInstruments 2024-04-30 08500683 d:CurrentFinancialInstruments 2023-04-30 08500683 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08500683 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08500683 d:ShareCapital 2024-04-30 08500683 d:ShareCapital 2023-04-30 08500683 d:RetainedEarningsAccumulatedLosses 2024-04-30 08500683 d:RetainedEarningsAccumulatedLosses 2023-04-30 08500683 c:FRS102 2023-05-01 2024-04-30 08500683 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08500683 c:FullAccounts 2023-05-01 2024-04-30 08500683 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08500683 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure



Company Registration No. 08500683 (England and Wales)







MAPESBURY COMMUNICATIONS LTD

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 APRIL 2024




































Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE

 
MAPESBURY COMMUNICATIONS LTD
REGISTERED NUMBER:08500683

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 3 
909
1,213

  
909
1,213

Current assets
  

Debtors: amounts falling due within one year
 4 
11,000
5,000

Cash at bank and in hand
  
616
3,325

  
11,616
8,325

Creditors: amounts falling due within one year
 5 
(10,087)
(4,663)

Net current assets
  
 
 
1,529
 
 
3,662

Total assets less current liabilities
  
2,438
4,875

  

Net assets
  
2,438
4,875


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
2,437
4,874

  
2,438
4,875


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 income statement 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.




___________________________
Giles David Deards
Director
Page 1

 
MAPESBURY COMMUNICATIONS LTD
REGISTERED NUMBER:08500683
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024


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

Page 2

 
MAPESBURY COMMUNICATIONS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.Accounting policies

 
1.1

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:

 
1.2

Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. 

 
1.3

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.

 
1.4

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:

Plant and machinery
-
25%
Reducing Balance
Office equipment
-
25%
Reducing Balance

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.

 
1.5

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.

Page 3

 
MAPESBURY COMMUNICATIONS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.Accounting policies (continued)

 
1.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.7

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.

 
1.8

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.


2.


Employees

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


3.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 May 2023
1,010
3,694
4,704



At 30 April 2024

1,010
3,694
4,704



Depreciation


At 1 May 2023
876
2,615
3,491


Charge for the year on owned assets
34
270
304



At 30 April 2024

910
2,885
3,795



Net book value



At 30 April 2024
100
809
909



At 30 April 2023
134
1,079
1,213

Page 4

 
MAPESBURY COMMUNICATIONS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Debtors

2024
2023
£
£


Trade debtors
11,000
5,000

11,000
5,000



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
484
185

Other creditors
9,003
3,191

Accruals
600
1,287

10,087
4,663



6.












 
Page 5