Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-311truefalseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-07-01false1true 12183650 2023-07-01 2024-12-31 12183650 2022-07-01 2023-06-30 12183650 2024-12-31 12183650 2023-06-30 12183650 c:Director1 2023-07-01 2024-12-31 12183650 d:CurrentFinancialInstruments 2024-12-31 12183650 d:CurrentFinancialInstruments 2023-06-30 12183650 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12183650 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12183650 d:ShareCapital 2024-12-31 12183650 d:ShareCapital 2023-06-30 12183650 d:RetainedEarningsAccumulatedLosses 2024-12-31 12183650 d:RetainedEarningsAccumulatedLosses 2023-06-30 12183650 c:OrdinaryShareClass1 2023-07-01 2024-12-31 12183650 c:OrdinaryShareClass1 2024-12-31 12183650 c:OrdinaryShareClass1 2023-06-30 12183650 c:FRS102 2023-07-01 2024-12-31 12183650 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-12-31 12183650 c:FullAccounts 2023-07-01 2024-12-31 12183650 c:PrivateLimitedCompanyLtd 2023-07-01 2024-12-31 12183650 e:PoundSterling 2023-07-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12183650










LEPIDICO (UK) LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
LEPIDICO (UK) LTD
REGISTERED NUMBER: 12183650

BALANCE SHEET
AS AT 31 DECEMBER 2024

31 December
30 June
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1
1

  
1
1

Creditors: amounts falling due within one year
 5 
(863,874)
(782,040)

Net current liabilities
  
 
 
(863,873)
 
 
(782,039)

Total assets less current liabilities
  
(863,873)
(782,039)

  

Net liabilities
  
(863,873)
(782,039)


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
(863,874)
(782,040)

  
(863,873)
(782,039)


Page 1

 
LEPIDICO (UK) LTD
REGISTERED NUMBER: 12183650
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider 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 directors acknowledge their 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: 




................................................
S Norgate
Director

Date: 3 March 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
LEPIDICO (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Lepidico (UK) Ltd, 12183650, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office at Belmont House, Shrewsbury Business Park, Shrewsbury, Shropshire, SY2 6LG.

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 ceased trading on 31 December 2024, and the accounts have been prepared on the break-up basis.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

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.

 
2.5

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.


3.


Employees

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

Page 3

 
LEPIDICO (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Debtors

31 December
30 June
2024
2023
£
£


Amounts owed by group undertakings
1
1

1
1



5.


Creditors: Amounts falling due within one year

31 December
30 June
2024
2023
£
£

Amounts owed to group undertakings
861,996
781,008

Accruals and deferred income
1,878
1,032

863,874
782,040



6.


Share capital

31 December
30 June
2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



7.


Related party transactions

Included within other debtors due within one year is a loan from Lepidico Holdings PTY Ltd, of £1 (2023: £1). The maximum amount outstanding during the year was £1,576.
Included within other creditors due within one year is a loan from Lepidico Ltd, of £861,996 (2023: £781,007). The maximum amount outstanding during the year was £861,996. The balance is repayable on demand.


8.


Controlling party

The company is controlled by Lepidico Holdings PTY Ltd, who owns 100% of the issued share capital.

 
Page 4