Caseware UK (AP4) 2023.0.135 2023.0.135 false0true2023-06-28No description of principal activity2falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14968455 2023-06-27 14968455 2023-06-28 2024-06-30 14968455 2022-07-01 2023-06-27 14968455 2024-06-30 14968455 c:Director1 2023-06-28 2024-06-30 14968455 d:OfficeEquipment 2023-06-28 2024-06-30 14968455 d:OfficeEquipment 2024-06-30 14968455 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-06-28 2024-06-30 14968455 d:CurrentFinancialInstruments 2024-06-30 14968455 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14968455 d:ShareCapital 2024-06-30 14968455 d:RetainedEarningsAccumulatedLosses 2024-06-30 14968455 c:FRS102 2023-06-28 2024-06-30 14968455 c:AuditExempt-NoAccountantsReport 2023-06-28 2024-06-30 14968455 c:FullAccounts 2023-06-28 2024-06-30 14968455 c:PrivateLimitedCompanyLtd 2023-06-28 2024-06-30 14968455 e:PoundSterling 2023-06-28 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 14968455










EDUCATIONAL HOLDINGS LTD








Unaudited

Financial statements

Information for filing with the registrar

For the Period Ended 30 June 2024

 
EDUCATIONAL HOLDINGS LTD
Registered number: 14968455

Balance sheet
As at 30 June 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
3,375

  
3,375

Current assets
  

Cash at bank and in hand
 5 
99,821

  
99,821

Creditors: amounts falling due within one year
 6 
(49,766)

Net current assets
  
 
 
50,055

Total assets less current liabilities
  
53,430

  

Net assets
  
53,430


Capital and reserves
  

Called up share capital 
  
25

Profit and loss account
  
53,405

  
53,430


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 19 February 2025.




S Wahrhaftig
Director
Page 1

 
EDUCATIONAL HOLDINGS LTD
Registered number: 14968455
    
Balance sheet (continued)
As at 30 June 2024


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

Page 2

 
EDUCATIONAL HOLDINGS LTD
 
 
 
Notes to the financial statements
For the Period Ended 30 June 2024

1.


General information

Educational Holdings Ltd is a private company limited by shares and registered in England and Wales.
The registered address is Rear Entrance 123 Clapton Common, London, E5 9AB.

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 balance sheet date in the countries where the Company operates and generates income.


 
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.

Page 3

 
EDUCATIONAL HOLDINGS LTD
 
 
 
Notes to the financial statements
For the Period Ended 30 June 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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:

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.

 
2.5

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.


3.


Employees

2024
£

Wages and salaries
25,347

25,347


The average monthly number of employees, including directors, during the period was 2.

Page 4

 
EDUCATIONAL HOLDINGS LTD
 
 
 
Notes to the financial statements
For the Period Ended 30 June 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
4,500



At 30 June 2024

4,500



Depreciation


Charge for the period on owned assets
1,125



At 30 June 2024

1,125



Net book value



At 30 June 2024
3,375


5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
99,821

99,821



6.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
13,254

Other taxation and social security
1,221

Other creditors
33,841

Accruals and deferred income
1,450

49,766


 
Page 5