Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-312023-04-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08361097 2023-04-01 2024-03-31 08361097 2022-04-01 2023-03-31 08361097 2024-03-31 08361097 2023-03-31 08361097 c:Director1 2023-04-01 2024-03-31 08361097 d:OfficeEquipment 2023-04-01 2024-03-31 08361097 d:OfficeEquipment 2024-03-31 08361097 d:OfficeEquipment 2023-03-31 08361097 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08361097 d:ComputerEquipment 2023-04-01 2024-03-31 08361097 d:ComputerEquipment 2024-03-31 08361097 d:ComputerEquipment 2023-03-31 08361097 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08361097 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08361097 d:CurrentFinancialInstruments 2024-03-31 08361097 d:CurrentFinancialInstruments 2023-03-31 08361097 d:Non-currentFinancialInstruments 2024-03-31 08361097 d:Non-currentFinancialInstruments 2023-03-31 08361097 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08361097 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08361097 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 08361097 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 08361097 d:ShareCapital 2024-03-31 08361097 d:ShareCapital 2023-03-31 08361097 d:RetainedEarningsAccumulatedLosses 2024-03-31 08361097 d:RetainedEarningsAccumulatedLosses 2023-03-31 08361097 c:FRS102 2023-04-01 2024-03-31 08361097 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08361097 c:FullAccounts 2023-04-01 2024-03-31 08361097 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08361097 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 08361097









CLARENDON CAPITAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CLARENDON CAPITAL LIMITED
REGISTERED NUMBER: 08361097

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
319
425

  
319
425

Current assets
  

Debtors: amounts falling due within one year
 5 
51,634
67,771

Cash at bank and in hand
  
33,247
19,247

  
84,881
87,018

Creditors: amounts falling due within one year
 6 
(76,608)
(77,093)

Net current assets
  
 
 
8,273
 
 
9,925

Total assets less current liabilities
  
8,592
10,350

Creditors: amounts falling due after more than one year
 7 
(8,226)
(9,857)

  

Net assets
  
366
493


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
266
393

  
366
493


Page 1

 
CLARENDON CAPITAL LIMITED
REGISTERED NUMBER: 08361097
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 statement of comprehensive income 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: 




................................................
Daniel Paskin
Director

Date: 13 March 2025

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

Page 2

 
CLARENDON CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Clarendon Capital Limited is a private company limited by shares and incorporated in England. Its registered office is at 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. (Registered number 08361097).
The financial statements are presented in Sterling, which is the functional currency of the company.

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

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%
Reducing balance method
Computer equipment
-
25%
Reducing balance method

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.

 
2.3

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.

 
2.4

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.

Page 3

 
CLARENDON CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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


4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
1,445
2,362
3,807



At 31 March 2024

1,445
2,362
3,807



Depreciation


At 1 April 2023
1,327
2,055
3,382


Charge for the year on owned assets
29
77
106



At 31 March 2024

1,356
2,132
3,488



Net book value



At 31 March 2024
89
230
319



At 31 March 2023
118
307
425

Page 4

 
CLARENDON CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
10,800
7,200

Other debtors
40,834
60,571

51,634
67,771



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
1,361
877

Bank loans
4,259
4,259

Corporation tax
31,894
23,292

Other taxation and social security
30,094
29,665

Other creditors
-
13,000

Accruals and deferred income
9,000
6,000

76,608
77,093



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
8,226
9,857

8,226
9,857


 
Page 5