Caseware UK (AP4) 2024.0.164 2024.0.164 truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-07-01false2No description of principal activity2true NI653853 2023-07-01 2024-06-30 NI653853 2022-07-01 2023-06-30 NI653853 2024-06-30 NI653853 2023-06-30 NI653853 c:Director2 2023-07-01 2024-06-30 NI653853 d:CurrentFinancialInstruments 2024-06-30 NI653853 d:CurrentFinancialInstruments 2023-06-30 NI653853 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 NI653853 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 NI653853 d:ShareCapital 2024-06-30 NI653853 d:ShareCapital 2023-06-30 NI653853 d:RetainedEarningsAccumulatedLosses 2024-06-30 NI653853 d:RetainedEarningsAccumulatedLosses 2023-06-30 NI653853 c:FRS102 2023-07-01 2024-06-30 NI653853 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 NI653853 c:FullAccounts 2023-07-01 2024-06-30 NI653853 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 NI653853 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: NI653853










Invitrocue UK Ltd








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 30 June 2024

 
Invitrocue UK Ltd
Registered number: NI653853

Balance Sheet
As at 30 June 2024

2024
2023
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
589
673

  
589
673

Creditors: amounts falling due within one year
 5 
(12,488)
(10,420)

Net current liabilities
  
 
 
(11,899)
 
 
(9,747)

Total assets less current liabilities
  
(11,899)
(9,747)

  

Net liabilities
  
(11,899)
(9,747)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(11,900)
(9,748)

  
(11,899)
(9,747)


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 on 19 March 2025.




Dr Boon Sing Fang
Director

The notes on pages 2 to 4 form part of these financial statements.

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Page 1

 
Invitrocue UK Ltd
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2024

1.


General information

Invitrocue UK Limited is a private company limited by shares incorporated in Northern Ireland. The registration number and address of the registered office are given in the company information section 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

Going concern

The directors of Invitrocue UK Ltd have reviewed the resources available, including those from their parent company, Invitrocue Pte. Ltd., and believe that the Company has adequate resources to continue in operational existence for the foreseeable future.

 
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

Basic Financial Instruments
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.

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Page 2

 
Invitrocue UK Ltd
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2024

2.Accounting policies (continued)

  
Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instruments any contract that evidences a residual interest in
the assets of the Company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other payables, bank loans and other loans are
initially measured at their transaction price after transaction costs. When this constitutes a financing
transaction, whereby the debt instrument 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.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate
method.
Trade payables are obligations to pay for goods and services that have been acquired in the ordinary
course of business from suppliers. Trade payables are classified as current liabilities if the payment is
due within one year. If not, they represent non-current liabilities. Trade payables are initially
recognised at their transaction price and subsequently are measured at amortised cost using the
effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees




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


4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
589
673

589
673



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
10,456
8,424

Accruals and deferred income
2,032
1,996

12,488
10,420


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Page 3

 
Invitrocue UK Ltd
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2024

6.


Controlling party

The immediate parent undertaking is Invitrocue Pte. Ltd., a company incorporated in Singapore. The ultimate parent undertaking is Invitrocue Limited, a company incorporated in Australia.


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Page 4