Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-31falseNo description of principal activity2024-01-01false33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14555502 2024-01-01 2024-12-31 14555502 2023-01-01 2023-12-31 14555502 2024-12-31 14555502 2023-12-31 14555502 c:Director1 2024-01-01 2024-12-31 14555502 d:CurrentFinancialInstruments 2024-12-31 14555502 d:CurrentFinancialInstruments 2023-12-31 14555502 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14555502 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14555502 d:ShareCapital 2024-12-31 14555502 d:ShareCapital 2023-12-31 14555502 d:RetainedEarningsAccumulatedLosses 2024-12-31 14555502 d:RetainedEarningsAccumulatedLosses 2023-12-31 14555502 c:FRS102 2024-01-01 2024-12-31 14555502 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14555502 c:FullAccounts 2024-01-01 2024-12-31 14555502 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14555502 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 14555502










LAASTI LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
LAASTI LTD
REGISTERED NUMBER: 14555502

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

Cash at bank and in hand
  
330
2,623

  
430
2,723

Creditors: amounts falling due within one year
 6 
(6,955)
(6,200)

Net current liabilities
  
 
 
(6,525)
 
 
(3,477)

Total assets less current liabilities
  
(6,525)
(3,477)

  

Net liabilities
  
(6,525)
(3,477)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(6,625)
(3,577)

  
(6,525)
(3,477)


Page 1

 
LAASTI LTD
REGISTERED NUMBER: 14555502
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 year 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 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: 


Dr Afsar Jalil Jafree
Director

Date: 13 March 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
LAASTI LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Laasti Ltd is a private company, limited by shares, registered in England & Wales. The company's registered number and registered office address can be found on the Company Information page of these financial statements.

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

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.

 
2.3

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.

 
2.4

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.

 
2.5

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.

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 receivables, cash and bank balances, are initially measured at their transaction price including transaction costs 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 receivables due with the operating cycle fall into this category of financial instruments.
Page 3

 
LAASTI LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.5
Financial instruments (continued)



3.


Judgments in applying accounting policies and key sources of estimation uncertainty

There were no significant judgements by management in preparing these financial statements.


4.


Employees




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


5.


Debtors

2024
2023
£
£


Other debtors
100
100

100
100



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
5,000
5,000

Accruals and deferred income
1,955
1,200

6,955
6,200


 
Page 4