Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-3112023-05-31falseNo description of principal activityfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14905548 2023-05-30 14905548 2023-05-31 2024-05-31 14905548 2022-05-31 2023-05-30 14905548 2024-05-31 14905548 c:Director1 2023-05-31 2024-05-31 14905548 d:ComputerEquipment 2023-05-31 2024-05-31 14905548 d:ComputerEquipment 2024-05-31 14905548 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-31 2024-05-31 14905548 d:CurrentFinancialInstruments 2024-05-31 14905548 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 14905548 d:ShareCapital 2024-05-31 14905548 d:RetainedEarningsAccumulatedLosses 2024-05-31 14905548 c:OrdinaryShareClass1 2023-05-31 2024-05-31 14905548 c:OrdinaryShareClass1 2024-05-31 14905548 c:FRS102 2023-05-31 2024-05-31 14905548 c:AuditExempt-NoAccountantsReport 2023-05-31 2024-05-31 14905548 c:FullAccounts 2023-05-31 2024-05-31 14905548 c:PrivateLimitedCompanyLtd 2023-05-31 2024-05-31 14905548 e:PoundSterling 2023-05-31 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14905548









ALIGNED EMPOWERED LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MAY 2024

 
ALIGNED EMPOWERED LIMITED
REGISTERED NUMBER: 14905548

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
2,400

  
2,400

Current assets
  

Debtors: amounts falling due within one year
 5 
36,638

  
36,638

Creditors: amounts falling due within one year
 6 
(8,579)

Net current assets
  
 
 
28,059

Total assets less current liabilities
  
30,459

  

Net assets
  
30,459


Capital and reserves
  

Called up share capital 
 7 
12

Profit and loss account
  
30,447

  
30,459


Page 1

 
ALIGNED EMPOWERED LIMITED
REGISTERED NUMBER: 14905548
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 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 period 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 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 on 5 February 2025.




R B Sanders
Director

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

Page 2

 
ALIGNED EMPOWERED LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

1.


General information

The company is a private company limited by shares, incorporated in England and Wales (registered
number 14905548). The registered address is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.
The company was incorporated on 31 May 2023 and commenced to trade on that date.
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

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 reporting date in the countries where the Company operates and generates income.

Page 3

 
ALIGNED EMPOWERED LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.4

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, using the straight-line method.

Depreciation is provided on the following basis:

Computer 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.

 
2.5

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.

 
2.6

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 period was 1.

Page 4

 
ALIGNED EMPOWERED LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
3,200



At 31 May 2024

3,200



Depreciation


Charge for the period on owned assets
800



At 31 May 2024

800



Net book value



At 31 May 2024
2,400


5.


Debtors

2024
£


Other debtors
36,638

36,638



6.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
6,579

Accruals
2,000

8,579


Page 5

 
ALIGNED EMPOWERED LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

7.


Share capital

2024
£
Allotted, called up and fully paid


12 Ordinary shares of £1.00 each
12


The company issued 12 Ordinary shares of £1.00 each at incorporation.

 
Page 6