Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-102025-03-102024-04-01falseNo description of principal activity03falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06770427 2024-04-01 2025-03-10 06770427 2023-04-01 2024-03-31 06770427 2025-03-10 06770427 2024-03-31 06770427 c:Director1 2024-04-01 2025-03-10 06770427 d:MotorVehicles 2024-04-01 2025-03-10 06770427 d:MotorVehicles 2025-03-10 06770427 d:MotorVehicles 2024-03-31 06770427 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-10 06770427 d:OfficeEquipment 2024-04-01 2025-03-10 06770427 d:OfficeEquipment 2025-03-10 06770427 d:OfficeEquipment 2024-03-31 06770427 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-10 06770427 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-10 06770427 d:CurrentFinancialInstruments 2025-03-10 06770427 d:CurrentFinancialInstruments 2024-03-31 06770427 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-10 06770427 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06770427 d:ShareCapital 2025-03-10 06770427 d:ShareCapital 2024-03-31 06770427 d:RetainedEarningsAccumulatedLosses 2025-03-10 06770427 d:RetainedEarningsAccumulatedLosses 2024-03-31 06770427 c:EntityNoLongerTradingButTradedInPast 2024-04-01 2025-03-10 06770427 c:FRS102 2024-04-01 2025-03-10 06770427 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-10 06770427 c:FullAccounts 2024-04-01 2025-03-10 06770427 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-10 06770427 2 2024-04-01 2025-03-10 06770427 e:PoundSterling 2024-04-01 2025-03-10 iso4217:GBP xbrli:pure
Registered number: 06770427













COMETRICA LIMITED
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 10 MARCH 2025


 
COMETRICA LIMITED
REGISTERED NUMBER:06770427


BALANCE SHEET
AS AT 10 MARCH 2025

10 March
31 March
2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
4,364

  
-
4,364

Current assets
  

Debtors: amounts falling due within one year
 5 
491
25,000

Cash at bank and in hand
  
226,768
233,431

  
227,259
258,431

Creditors: amounts falling due within one year
 6 
-
(24,568)

Net current assets
  
 
 
227,259
 
 
233,863

  

Net assets
  
227,259
238,227


Capital and reserves
  

Called up share capital 
  
511
511

Profit and loss account
  
226,748
237,716

  
227,259
238,227


Page 1


 
COMETRICA LIMITED
REGISTERED NUMBER:06770427

    
BALANCE SHEET (CONTINUED)
AS AT 10 MARCH 2025

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 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 11 March 2025.




S D Mathieson
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2


 
COMETRICA LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 10 MARCH 2025

1.


General information

Cometrica Limited is a limited liability company incorporated in England. The company's registered office and principal place of business is 29 Southdean Gardens, London, SW19 6NT. The principal activity of the company is that of the provision of consultancy services to health and care organisations.
The company ceased trading on 10 March 2025. These financial statements have therefore been prepared on a break up basis, with all foreseeable liabilities being provided for.

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

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


 
COMETRICA LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 10 MARCH 2025

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

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:

Motor vehicles
-
Straight line over 4 years
Fixtures, fittings & equipment
-
Straight line over 3 years

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.

 
2.4

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

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.

 
2.6

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.

 
2.7

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.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4


 
COMETRICA LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 10 MARCH 2025

4.


Tangible fixed assets







Motor vehicles
Fixtures, fittings & equipment
Total

£
£
£





At 1 April 2024
8,792
14,304
23,096


Disposals
(8,792)
(14,304)
(23,096)



At 10 March 2025

-
-
-





At 1 April 2024
6,228
12,504
18,732


Charge for the period on owned assets
2,198
873
3,071


Disposals
(8,426)
(13,377)
(21,803)



At 10 March 2025

-
-
-



Net book value



At 10 March 2025
-
-
-



At 31 March 2024
2,564
1,801
4,365


5.


Debtors

10 March
31 March
2025
2024
£
£


Other debtors
491
25,000


Page 5


 
COMETRICA LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 10 MARCH 2025

6.


Creditors: Amounts falling due within one year

10 March
31 March
2025
2024
£
£

Other taxation and social security
-
2,995

Other creditors
-
2,797

Accruals and deferred income
-
18,776

-
24,568



7.


Controlling party

S D Mathieson is a director and the controlling shareholder of the company.

 
Page 6