Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-302023-06-26falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalse1true 14961531 2023-06-25 14961531 2023-06-26 2024-06-30 14961531 2022-06-26 2023-06-25 14961531 2024-06-30 14961531 c:Director1 2023-06-26 2024-06-30 14961531 d:ComputerEquipment 2023-06-26 2024-06-30 14961531 d:ComputerEquipment 2024-06-30 14961531 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-06-26 2024-06-30 14961531 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-06-30 14961531 d:CurrentFinancialInstruments 2024-06-30 14961531 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14961531 d:ShareCapital 2023-06-26 2024-06-30 14961531 d:ShareCapital 2024-06-30 14961531 d:RetainedEarningsAccumulatedLosses 2023-06-26 2024-06-30 14961531 d:RetainedEarningsAccumulatedLosses 2024-06-30 14961531 c:OrdinaryShareClass1 2023-06-26 2024-06-30 14961531 c:OrdinaryShareClass1 2024-06-30 14961531 c:FRS102 2023-06-26 2024-06-30 14961531 c:AuditExempt-NoAccountantsReport 2023-06-26 2024-06-30 14961531 c:FullAccounts 2023-06-26 2024-06-30 14961531 c:PrivateLimitedCompanyLtd 2023-06-26 2024-06-30 14961531 d:CopyrightsPatentsTrademarksServiceOperatingRights d:ExternallyAcquiredIntangibleAssets 2023-06-26 2024-06-30 14961531 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2023-06-26 2024-06-30 14961531 e:PoundSterling 2023-06-26 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14961531









TCEB LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
TCEB LIMITED
REGISTERED NUMBER: 14961531

BALANCE SHEET
AS AT 30 JUNE 2024

2024
Note
£

FIXED ASSETS
  

Intangible assets
 4 
59,803

Tangible assets
 5 
159

  
59,962

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
2,688

Cash at bank and in hand
  
3,426

  
6,114

Creditors: amounts falling due within one year
 7 
(205,633)

NET CURRENT LIABILITIES
  
 
 
(199,519)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(139,557)

  

NET LIABILITIES
  
(139,557)


CAPITAL AND RESERVES
  

Called up share capital 
  
100

Profit and loss account
  
(139,657)

  
(139,557)


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.

Page 1

 
TCEB LIMITED
REGISTERED NUMBER: 14961531
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

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: 




A Grace
Director

Date: 12 March 2025

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
TCEB LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 JUNE 2024


Called up share capital
Profit and loss account
Total equity

£
£
£



Loss for the period
-
(139,657)
(139,657)

Shares issued during the period
100
-
100


AT 30 JUNE 2024
100
(139,657)
(139,557)

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
TCEB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


GENERAL INFORMATION

TCEB Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is St. John's Innovation Centre, Cowley Road, Cambridge, CB4 0WS. 

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 incurred a loss for the financial year and had net liabilities of £126,428 as at 30 June 2024. The financial statements are prepared on the going concern basis on the assumption that the Company will continue to receive financial support from its shareholders to provide funds to enable it to meet its liabilities as they fall due.

 
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

INTANGIBLE ASSETS

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

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 4

 
TCEB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.ACCOUNTING POLICIES (CONTINUED)


2.5
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:

Computer equipment
-
20%
Straight Line

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.

 
2.6

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.

 
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.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the period was 1.

Page 5

 
TCEB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

4.


INTANGIBLE ASSETS



Trademarks

£



COST


Additions
63,791



At 30 June 2024

63,791



AMORTISATION


Charge for the period on owned assets
3,988



At 30 June 2024

3,988



NET BOOK VALUE



At 30 June 2024
59,803




5.


TANGIBLE FIXED ASSETS





Computer equipment

£



COST OR VALUATION


Additions
183



At 30 June 2024

183



DEPRECIATION


Charge for the period on owned assets
24



At 30 June 2024

24



NET BOOK VALUE



At 30 June 2024
159

Page 6

 
TCEB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

6.


DEBTORS

2024
£


Other debtors
2,276

Prepayments and accrued income
412

2,688



7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
£

Trade creditors
1,847

Other creditors
201,286

Accruals and deferred income
2,500

205,633



8.


SHARE CAPITAL

2024
£
ALLOTTED, CALLED UP AND FULLY PAID


100,000 Ordinary shares of £0.001 each
100


On incorporation, 100,000 £0.001 Ordinary shares were issued at par value.

 
Page 7