Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-31false2023-11-01Holding Company11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09217017 2023-11-01 2024-10-31 09217017 2022-11-01 2023-10-31 09217017 2024-10-31 09217017 2023-10-31 09217017 c:Director1 2023-11-01 2024-10-31 09217017 d:ComputerEquipment 2023-11-01 2024-10-31 09217017 d:ComputerEquipment 2024-10-31 09217017 d:ComputerEquipment 2023-10-31 09217017 d:CurrentFinancialInstruments 2024-10-31 09217017 d:CurrentFinancialInstruments 2023-10-31 09217017 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 09217017 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 09217017 d:ShareCapital 2024-10-31 09217017 d:ShareCapital 2023-10-31 09217017 d:SharePremium 2024-10-31 09217017 d:SharePremium 2023-10-31 09217017 d:RetainedEarningsAccumulatedLosses 2024-10-31 09217017 d:RetainedEarningsAccumulatedLosses 2023-10-31 09217017 c:FRS102 2023-11-01 2024-10-31 09217017 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09217017 c:FullAccounts 2023-11-01 2024-10-31 09217017 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09217017 6 2023-11-01 2024-10-31 09217017 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 09217017









SHAWLINE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
SHAWLINE LIMITED
REGISTERED NUMBER: 09217017

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 6 
700,000
750,000

  
700,000
750,000

Current assets
  

Debtors: amounts falling due within one year
 7 
31,991
7,991

Cash at bank and in hand
 8 
5,559
5,559

  
37,550
13,550

Creditors: amounts falling due within one year
 9 
(282,391)
(293,391)

Net current liabilities
  
 
 
(244,841)
 
 
(279,841)

Total assets less current liabilities
  
455,159
470,159

  

Net assets
  
455,159
470,159


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Share premium account
  
431,600
431,600

Profit and loss account
  
22,559
37,559

  
455,159
470,159


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 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: 


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SHAWLINE LIMITED
REGISTERED NUMBER: 09217017
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024



J Shaw
Director

Date: 18 March 2025

Page 2

 
SHAWLINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Shawline Limited is a company limited by shares incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the company information page.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore, the director has adopted the going concern basis of accounting in preparing the financial statements.

 
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:

Computer equipment
-
33%
straight-line

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.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.

Page 3

 
SHAWLINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
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.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates. There are no material judgments made in the preparation of the accounts.


4.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
SHAWLINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 November 2023
450



At 31 October 2024

450



Depreciation


At 1 November 2023
450



At 31 October 2024

450



Net book value



At 31 October 2024
-



At 31 October 2023
-

Page 5

 
SHAWLINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 November 2023
1,000,000



At 31 October 2024

1,000,000



Impairment


At 1 November 2023
250,000


Charge for the period
50,000



At 31 October 2024

300,000



Net book value



At 31 October 2024
700,000



At 31 October 2023
750,000


7.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
31,991
7,991

31,991
7,991



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,559
5,559

5,559
5,559


Page 6

 
SHAWLINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
282,391
293,391

282,391
293,391



10.


Related party transactions

At the year end the Company owed the Directors of the Company £5,400 (2023: £16,400). The amount is repayable on demand. 
Shawline Limited is the parent Company of Communications Management Public Relations Limited. . At the year end an amount of £31,991 (2023: £7,991) is owed to the company by Communications Management Public Relations Limited.

 
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