Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-31false2023-04-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11914983 2023-04-01 2024-03-31 11914983 2022-04-01 2023-03-31 11914983 2024-03-31 11914983 2023-03-31 11914983 c:Director1 2023-04-01 2024-03-31 11914983 d:FurnitureFittings 2023-04-01 2024-03-31 11914983 d:FurnitureFittings 2024-03-31 11914983 d:FurnitureFittings 2023-03-31 11914983 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 11914983 d:ComputerEquipment 2023-04-01 2024-03-31 11914983 d:ComputerEquipment 2024-03-31 11914983 d:ComputerEquipment 2023-03-31 11914983 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 11914983 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 11914983 d:PatentsTrademarksLicencesConcessionsSimilar 2024-03-31 11914983 d:PatentsTrademarksLicencesConcessionsSimilar 2023-03-31 11914983 d:CurrentFinancialInstruments 2024-03-31 11914983 d:CurrentFinancialInstruments 2023-03-31 11914983 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11914983 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11914983 d:ShareCapital 2024-03-31 11914983 d:ShareCapital 2023-03-31 11914983 d:RetainedEarningsAccumulatedLosses 2024-03-31 11914983 d:RetainedEarningsAccumulatedLosses 2023-03-31 11914983 c:FRS102 2023-04-01 2024-03-31 11914983 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11914983 c:FullAccounts 2023-04-01 2024-03-31 11914983 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11914983 d:PatentsTrademarksLicencesConcessionsSimilar d:ExternallyAcquiredIntangibleAssets 2023-04-01 2024-03-31 11914983 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 11914983









KILL MANAGEMENT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
KILL MANAGEMENT LIMITED
REGISTERED NUMBER: 11914983

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
18,278
16,000

Tangible assets
 5 
9,988
1,201

  
28,266
17,201

Current assets
  

Debtors: amounts falling due within one year
 6 
14,404
1

Cash at bank and in hand
 7 
49,828
6,937

  
64,232
6,938

Creditors: amounts falling due within one year
 8 
(88,558)
(14,179)

Net current liabilities
  
 
 
(24,326)
 
 
(7,241)

Total assets less current liabilities
  
3,940
9,960

  

Net assets
  
3,940
9,960


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
3,939
9,959

  
3,940
9,960


Page 1

 
KILL MANAGEMENT LIMITED
REGISTERED NUMBER: 11914983
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 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 on 3 March 2025.




C L Farrell
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
KILL MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Kill Management Ltd is a private company limited by shares incorporated in England & Wales (registered number 11914983). The registered office 64 New Cavendish Street, London, United Kingdom, W1G 8TB.
The company was incorporated on 30 March 2019 and commenced trading on the same day.

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

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.3

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, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
Computer equipment
-
25%
Straight line basis

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.

Page 3

 
KILL MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Impairment of fixed assets and goodwill

Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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 1 (2023 - 1).

Page 4

 
KILL MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Intangible assets




Crypto

£



Cost


At 1 April 2023
16,000


Additions
2,278



At 31 March 2024

18,278






Net book value



At 31 March 2024
18,278



At 31 March 2023
16,000



Page 5

 
KILL MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Tangible fixed assets





Furniture, fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
-
1,859
1,859


Additions
8,723
2,412
11,135



At 31 March 2024

8,723
4,271
12,994



Depreciation


At 1 April 2023
-
658
658


Charge for the year on owned assets
1,490
858
2,348



At 31 March 2024

1,490
1,516
3,006



Net book value



At 31 March 2024
7,233
2,755
9,988



At 31 March 2023
-
1,201
1,201


6.


Debtors

2024
2023
£
£


Trade debtors
14,405
-

Other debtors
(1)
1

14,404
1



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
49,828
6,937

49,828
6,937


Page 6

 
KILL MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,238
-

Corporation tax
21,534
6,004

Other taxation and social security
62,010
-

Other creditors
276
5,675

Accruals and deferred income
2,500
2,500

88,558
14,179


 
Page 7