Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-31falsetrue2024-01-01No description of principal activity43falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13901791 2024-01-01 2024-12-31 13901791 2024-12-31 13901791 2023-01-01 2023-12-31 13901791 2023-12-31 13901791 c:Director1 2024-01-01 2024-12-31 13901791 c:Director2 2024-01-01 2024-12-31 13901791 c:RegisteredOffice 2024-01-01 2024-12-31 13901791 d:CurrentFinancialInstruments 2024-12-31 13901791 d:CurrentFinancialInstruments 2023-12-31 13901791 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13901791 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13901791 d:ShareCapital 2024-12-31 13901791 d:ShareCapital 2023-12-31 13901791 d:RetainedEarningsAccumulatedLosses 2024-12-31 13901791 d:RetainedEarningsAccumulatedLosses 2023-12-31 13901791 c:FRS102 2024-01-01 2024-12-31 13901791 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13901791 c:FullAccounts 2024-01-01 2024-12-31 13901791 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13901791 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 13901791







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


FERMAT CAPITAL MANAGEMENT (U.K.) LIMITED






































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FERMAT CAPITAL MANAGEMENT (U.K.) LIMITED
 


 
COMPANY INFORMATION


Directors
John Seo 
Nelson Seo 




Registered number
13901791



Registered office
Victoria House
50-58 Victoria House

Farnborough

Hampshire

GU14 7PG




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


FERMAT CAPITAL MANAGEMENT (U.K.) LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 4


 


FERMAT CAPITAL MANAGEMENT (U.K.) LIMITED
REGISTERED NUMBER:13901791



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
162,709
25,890

Cash at bank and in hand
  
5,869
92,142

  
168,578
118,032

Creditors: amounts falling due within one year
 5 
(59,465)
(69,585)

Net current assets
  
 
 
109,113
 
 
48,447

Total assets less current liabilities
  
109,113
48,447

  

Net assets
  
109,113
48,447


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
109,013
48,347

  
109,113
48,447


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 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: 




................................................
Nelson Seo
Director

Date: 17 March 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 1

 


FERMAT CAPITAL MANAGEMENT (U.K.) LIMITED
REGISTERED NUMBER:13901791


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024


Page 2

 


FERMAT CAPITAL MANAGEMENT (U.K.) LIMITED
 


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

1.


General information

Fermat Capital Management (U.K.) Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is on the company information page. There is no principal place of business.

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.

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



3.


Employees

2024
2023
£
£

Wages and salaries
587,872
300,000

Social security costs
77,519
37,174

Cost of defined benefit scheme
32,957
2,752

698,348
339,926


The average monthly number of employees, including directors, during the year was 4 (2023 - 3).

Page 3

 


FERMAT CAPITAL MANAGEMENT (U.K.) LIMITED
 


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

4.


Debtors

2024
2023
£
£


Trade debtors
2,000
2,000

Amounts owed by group undertakings
135,351
-

Prepayments and accrued income
25,358
23,890

162,709
25,890



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
138

Amounts owed to group undertakings
-
41,438

Corporation tax
19,211
7,874

Other taxation and social security
36,943
16,079

Other creditors
-
306

Accruals and deferred income
3,311
3,750

59,465
69,585


 
Page 4