Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-10-01falseNo description of principal activity32truetruefalse 08659202 2023-10-01 2024-09-30 08659202 2024-09-30 08659202 2022-10-01 2023-09-30 08659202 2023-09-30 08659202 c:CompanySecretary1 2023-10-01 2024-09-30 08659202 c:Director1 2023-10-01 2024-09-30 08659202 c:RegisteredOffice 2023-10-01 2024-09-30 08659202 d:CurrentFinancialInstruments 2024-09-30 08659202 d:CurrentFinancialInstruments 2023-09-30 08659202 d:Non-currentFinancialInstruments 2024-09-30 08659202 d:Non-currentFinancialInstruments 2023-09-30 08659202 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 08659202 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 08659202 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 08659202 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 08659202 d:ShareCapital 2024-09-30 08659202 d:ShareCapital 2023-09-30 08659202 d:RetainedEarningsAccumulatedLosses 2024-09-30 08659202 d:RetainedEarningsAccumulatedLosses 2023-09-30 08659202 c:FRS102 2023-10-01 2024-09-30 08659202 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08659202 c:FullAccounts 2023-10-01 2024-09-30 08659202 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08659202 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 08659202







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


CLICK LABORATORIES LIMITED






































img2168.png                        

 


CLICK LABORATORIES LIMITED
 


 
COMPANY INFORMATION


Director
P Beres De Grouchy 




Company secretary
P Beres De Grouchy



Registered number
08659202



Registered office
Capital Tower
91 Waterloo Road

London

SE1 8RT




Accountants
Menzies LLP
Chartered Accountants

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


CLICK LABORATORIES LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


CLICK LABORATORIES LIMITED
REGISTERED NUMBER:08659202



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
109,989
255,714

Cash at bank and in hand
  
124,398
219,291

  
234,387
475,005

Creditors: amounts falling due within one year
 5 
(216,058)
(440,888)

Net current assets
  
 
 
18,329
 
 
34,117

Total assets less current liabilities
  
18,329
34,117

Creditors: amounts falling due after more than one year
 6 
(15,833)
(25,833)

  

Net assets
  
2,496
8,284


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
2,396
8,184

  
2,496
8,284


Page 1

 


CLICK LABORATORIES LIMITED
REGISTERED NUMBER:08659202


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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: 


................................................
P Beres De Grouchy
Director

Date: 13 March 2025

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

Page 2

 


CLICK LABORATORIES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Click Laboratories Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office and it's principal place of business is disclosed on the company information page.

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

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


CLICK LABORATORIES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

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 reporting date in the countries where the Company operates and generates income.



3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 2).


4.


Debtors

2024
2023
£
£


Trade debtors
-
95,428

Amounts owed by group undertakings
109,989
160,286

109,989
255,714



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
-
53,428

Amounts owed to group undertakings
-
156,893

Corporation tax
168,011
140,131

Other taxation and social security
31,421
78,336

Other creditors
3,976
-

Accruals and deferred income
2,650
2,100

216,058
440,888


Page 4

 


CLICK LABORATORIES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
15,833
25,833

15,833
25,833


 
Page 5