Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30falsefalsetrue2023-07-01Management consultancy activities other than financial management00The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13400329 2023-07-01 2024-06-30 13400329 2022-07-01 2023-06-30 13400329 2024-06-30 13400329 2023-06-30 13400329 c:Director1 2023-07-01 2024-06-30 13400329 d:CurrentFinancialInstruments 2024-06-30 13400329 d:CurrentFinancialInstruments 2023-06-30 13400329 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 13400329 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13400329 d:ShareCapital 2024-06-30 13400329 d:ShareCapital 2023-06-30 13400329 d:RetainedEarningsAccumulatedLosses 2024-06-30 13400329 d:RetainedEarningsAccumulatedLosses 2023-06-30 13400329 c:OrdinaryShareClass1 2023-07-01 2024-06-30 13400329 c:OrdinaryShareClass1 2024-06-30 13400329 c:OrdinaryShareClass1 2023-06-30 13400329 c:OrdinaryShareClass2 2023-07-01 2024-06-30 13400329 c:OrdinaryShareClass2 2024-06-30 13400329 c:OrdinaryShareClass2 2023-06-30 13400329 c:OrdinaryShareClass3 2023-07-01 2024-06-30 13400329 c:OrdinaryShareClass3 2024-06-30 13400329 c:OrdinaryShareClass3 2023-06-30 13400329 c:FRS102 2023-07-01 2024-06-30 13400329 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 13400329 c:FullAccounts 2023-07-01 2024-06-30 13400329 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13400329 4 2023-07-01 2024-06-30 13400329 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13400329









PATCHWORK ENTERPRISES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
PATCHWORK ENTERPRISES LIMITED
REGISTERED NUMBER: 13400329

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2024
2023
2023
Note
£
£
£
£

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
653
2,295

Cash at bank and in hand
  
47,825
150,912

  
48,478
153,207

Creditors: amounts falling due within one year
 5 
(58,216)
(61,538)

NET CURRENT (LIABILITIES)/ASSETS
  
 
 
(9,738)
 
 
91,669

  

NET (LIABILITIES)/ASSETS
  
(9,738)
91,669


CAPITAL AND RESERVES
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(9,838)
91,569

  
(9,738)
91,669


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 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 by: 



D R Patch
Director

Date: 10 February 2025

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

Page 1

 
PATCHWORK ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


GENERAL INFORMATION

Patchwork Enterprises Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The principal place of business is Wayside, Steventon End, Ashdon, Saffron Walden, Essex, CB10 2JE.
The Company's functional and presentational currency is GBP.

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 had net liabilities of £9,738 at the balance sheet date. The financial statements are prepared on the going concern basis on the assumption that the Company will continue to receive financial support from its director to provide sufficient funds to enable it to meet its liabilities as they fall due.

 
2.3

TURNOVER

Turnover comprises revenue recognised by the Company in respect of building consultancy services supplied during the period, exclusive of Value Added Tax and trade discounts. Revenue is recognised as the fair value of the consideration received or receivable and is recognised based on the date the work was performed.

 
2.4

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.


 
2.5

EXCEPTIONAL ITEMS

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
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.

Page 2

 
PATCHWORK ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
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. 


3.


EMPLOYEES




The Company has no employees other than the director, who did not receive any remuneration (2023 - £NIL).


4.


DEBTORS

2024
2023
£
£


Other debtors
653
2,295



5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
1,931
1,524

Corporation tax
-
3,669

Other creditors
56,285
56,345

58,216
61,538


Page 3

 
PATCHWORK ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



76 (2023 - 76) Ordinary shares of £1 each
76
76
23 (2023 - 23) Ordinary A shares of £1 each
23
23
1 (2023 - 1) Ordinary B share of £1
1
1

100

100


 
Page 4