Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14233876 2023-04-01 2024-03-31 14233876 2022-04-01 2023-03-31 14233876 2024-03-31 14233876 2023-03-31 14233876 c:Director1 2023-04-01 2024-03-31 14233876 d:PlantMachinery 2023-04-01 2024-03-31 14233876 d:PlantMachinery 2024-03-31 14233876 d:PlantMachinery 2023-03-31 14233876 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 14233876 d:OfficeEquipment 2023-04-01 2024-03-31 14233876 d:OfficeEquipment 2024-03-31 14233876 d:OfficeEquipment 2023-03-31 14233876 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 14233876 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 14233876 d:CurrentFinancialInstruments 2024-03-31 14233876 d:CurrentFinancialInstruments 2023-03-31 14233876 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14233876 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 14233876 d:ShareCapital 2024-03-31 14233876 d:ShareCapital 2023-03-31 14233876 d:RetainedEarningsAccumulatedLosses 2024-03-31 14233876 d:RetainedEarningsAccumulatedLosses 2023-03-31 14233876 c:FRS102 2023-04-01 2024-03-31 14233876 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 14233876 c:FullAccounts 2023-04-01 2024-03-31 14233876 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 14233876 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 14233876









SAMANTHA TIPPLES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
SAMANTHA TIPPLES LIMITED
REGISTERED NUMBER: 14233876

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
9,783
13,044

  
9,783
13,044

Current assets
  

Debtors: amounts falling due within one year
 5 
5,614
13,686

Cash at bank and in hand
 6 
6,776
27,056

  
12,390
40,742

Creditors: amounts falling due within one year
 7 
(42,256)
(40,651)

Net current (liabilities)/assets
  
 
 
(29,866)
 
 
91

Total assets less current liabilities
  
(20,083)
13,135

  

Net (liabilities)/assets
  
(20,083)
13,135


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(20,183)
13,035

  
(20,083)
13,135


Page 1

 
SAMANTHA TIPPLES LIMITED
REGISTERED NUMBER: 14233876
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 her 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 comprehensive income 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: 




S J Tipples
Director

Date: 2 February 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
SAMANTHA TIPPLES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Samantha Tipples Limited is a private company limited by shares and incorporated in England & Wales (registered number 14233876). The registered office is 167-169 Great Portland Street, London, England, W1W 5PF.
The financial statements are presented in sterling, which is the functional currency of the Company.

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. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
SAMANTHA TIPPLES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Office equipment
-
25%

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

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

Page 4

 
SAMANTHA TIPPLES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

2024
2023
£
£

Wages and salaries
42,000
9,607

Social security costs
84
1,003

42,084
10,610


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


4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
6,523
9,870
16,393



At 31 March 2024

6,523
9,870
16,393



Depreciation


At 1 April 2023
1,175
2,174
3,349


Charge for the year on owned assets
1,337
1,924
3,261



At 31 March 2024

2,512
4,098
6,610



Net book value



At 31 March 2024
4,011
5,772
9,783



At 31 March 2023
5,348
7,696
13,044

Page 5

 
SAMANTHA TIPPLES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
3,350
2,506

Other debtors
2,264
6,770

Prepayments and accrued income
-
4,410

5,614
13,686



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
6,776
27,056

6,776
27,056



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
85
-

Other taxation and social security
-
1,163

Other creditors
39,171
36,488

Accruals and deferred income
3,000
3,000

42,256
40,651


 
Page 6