Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsefalse2023-06-01No description of principal activity12truetrue 12016995 2023-06-01 2024-05-31 12016995 2024-05-31 12016995 2022-06-01 2023-05-31 12016995 2023-05-31 12016995 c:Director1 2023-06-01 2024-05-31 12016995 d:CurrentFinancialInstruments 2024-05-31 12016995 d:CurrentFinancialInstruments 2023-05-31 12016995 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 12016995 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 12016995 d:ShareCapital 2024-05-31 12016995 d:ShareCapital 2023-05-31 12016995 d:RetainedEarningsAccumulatedLosses 2024-05-31 12016995 d:RetainedEarningsAccumulatedLosses 2023-05-31 12016995 c:FRS102 2023-06-01 2024-05-31 12016995 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 12016995 c:FullAccounts 2023-06-01 2024-05-31 12016995 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 12016995 4 2023-06-01 2024-05-31 12016995 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure
Registered number: 12016995


CARSON SALL LIMITED








UNAUDITED

PAGES FOR FILING WITH REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
CARSON SALL LIMITED
REGISTERED NUMBER: 12016995

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
26,649
30,000

Cash at bank and in hand
 5 
183
370

  
26,832
30,370

Creditors: amounts falling due within one year
 6 
(10,490)
(9,195)

Net current assets
  
 
 
16,342
 
 
21,175

Total assets less current liabilities
  
16,342
21,175

  

Net assets
  
16,342
21,175


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
16,242
21,075

  
16,342
21,175

Page 1

 
CARSON SALL LIMITED
REGISTERED NUMBER: 12016995
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

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 year 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 income and retained earnings 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: 




................................................
Iain McKinnon Carson
Director

Date: 11 March 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
CARSON SALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Carson Sall Limited is a private company, limited by shares, registered in England and Wales. The  company's registered number and registered office address are as below: 
Registered number: 12016995
Registered office: 1 Vincent Square, London
SW1P 2PN

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

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
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.

Page 3

 
CARSON SALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
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

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 2).

Page 4

 
CARSON SALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Debtors

2024
2023
£
£


Trade debtors
26,649
30,000

26,649
30,000



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
183
370

183
370



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,338
1,033

Other taxation and social security
6,652
6,662

Accruals and deferred income
2,500
1,500

10,490
9,195


 
Page 5