Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-300No description of principal activity2023-12-27falsefalse0falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15371655 2023-12-26 15371655 2023-12-27 2024-09-30 15371655 2022-09-30 2023-12-26 15371655 2024-09-30 15371655 c:Director1 2023-12-27 2024-09-30 15371655 d:CurrentFinancialInstruments 2024-09-30 15371655 d:Non-currentFinancialInstruments 2024-09-30 15371655 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15371655 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 15371655 d:ShareCapital 2024-09-30 15371655 d:RetainedEarningsAccumulatedLosses 2024-09-30 15371655 c:OrdinaryShareClass1 2023-12-27 2024-09-30 15371655 c:OrdinaryShareClass1 2024-09-30 15371655 c:OrdinaryShareClass2 2023-12-27 2024-09-30 15371655 c:OrdinaryShareClass2 2024-09-30 15371655 c:FRS102 2023-12-27 2024-09-30 15371655 c:AuditExempt-NoAccountantsReport 2023-12-27 2024-09-30 15371655 c:FullAccounts 2023-12-27 2024-09-30 15371655 c:PrivateLimitedCompanyLtd 2023-12-27 2024-09-30 15371655 6 2023-12-27 2024-09-30 15371655 e:PoundSterling 2023-12-27 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15371655










FABEC LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
FABEC LIMITED
REGISTERED NUMBER: 15371655

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
Note
£

Fixed assets
  

Investments
  
140,001

  
140,001

Current assets
  

Debtors: amounts falling due after more than one year
 5 
266,493

Debtors: amounts falling due within one year
 5 
3,792

  
270,285

Creditors: amounts falling due within one year
 6 
(1,440)

Net current assets
  
 
 
268,845

Total assets less current liabilities
  
408,846

Creditors: amounts falling due after more than one year
 7 
(423,858)

  

Net (liabilities)/assets
  
(15,012)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(15,112)

  
(15,012)


Page 1

 
FABEC LIMITED
REGISTERED NUMBER: 15371655
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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: 




Charles Haspel
Director

Date: 16 January 2025

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

Page 2

 
FABEC LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

Fabec Limited, 15371655, is a private limited copany, limited by shares, incorporated in
England and Wales, with its registered office at Lakeside House, Oxon Business Park, Shrewsbury, England, SY3 5HJ

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the
company has adequate resources to continue in operational existence for the forseeable future.
Thus the director continues to adopt the going concern basis of accounting in preparing the financial
statements.

 
2.3

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.

Page 3

 
FABEC LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
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 Company has no employees other than the directors, who did not receive any remuneration.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
140,001



At 30 September 2024
140,001




Page 4

 
FABEC LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
£

Due after more than one year

Amounts owed by group undertakings
266,493

266,493


2024
£

Due within one year

Prepayments and accrued income
3,792

3,792



6.


Creditors: Amounts falling due within one year

2024
£

Accruals and deferred income
1,440

1,440



7.


Creditors: Amounts falling due after more than one year

2024
£

Other creditors
423,858

423,858


Page 5

 
FABEC LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

8.


Share capital

2024
£
Allotted, called up and fully paid


80 Ordinary A shares of £1.00 each
80
20 Ordinary B shares of £1.00 each
20

100


Share capital issued as at 4 February 2024.

 
Page 6