Caseware UK (AP4) 2023.0.135 2023.0.135 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 12529169 2023-04-01 2024-03-31 12529169 2022-04-01 2023-03-31 12529169 2024-03-31 12529169 2023-03-31 12529169 c:Director1 2023-04-01 2024-03-31 12529169 d:FurnitureFittings 2023-04-01 2024-03-31 12529169 d:FurnitureFittings 2024-03-31 12529169 d:FurnitureFittings 2023-03-31 12529169 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12529169 d:OfficeEquipment 2023-04-01 2024-03-31 12529169 d:OfficeEquipment 2024-03-31 12529169 d:OfficeEquipment 2023-03-31 12529169 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12529169 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12529169 d:CurrentFinancialInstruments 2024-03-31 12529169 d:CurrentFinancialInstruments 2023-03-31 12529169 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12529169 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12529169 d:ShareCapital 2024-03-31 12529169 d:ShareCapital 2023-03-31 12529169 d:RetainedEarningsAccumulatedLosses 2024-03-31 12529169 d:RetainedEarningsAccumulatedLosses 2023-03-31 12529169 c:FRS102 2023-04-01 2024-03-31 12529169 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12529169 c:FullAccounts 2023-04-01 2024-03-31 12529169 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12529169 2 2023-04-01 2024-03-31 12529169 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 12529169









ADANA LAW LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
ADANA LAW LIMITED
REGISTERED NUMBER: 12529169

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,670
2,226

  
1,670
2,226

Current assets
  

Debtors: amounts falling due within one year
 5 
52,305
22,611

Cash at bank and in hand
 6 
51,333
45,781

  
103,638
68,392

Creditors: amounts falling due within one year
 7 
(46,477)
(40,521)

Net current assets
  
 
 
57,161
 
 
27,871

Total assets less current liabilities
  
58,831
30,097

  

Net assets
  
58,831
30,097


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
58,731
29,997

  
58,831
30,097


Page 1

 
ADANA LAW LIMITED
REGISTERED NUMBER: 12529169
    
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 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: 




................................................
J Kosky
Director

Date: 21 March 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ADANA LAW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Adana Law Limited is a private company limited by shares. The company is incorporated in England and Wales, and the address of its registered office is Aston House, Cornwall Avenue, London, N3 1LF.

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. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
ADANA LAW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

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 corporation tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.6

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:

Fixtures and fittings
-
25%
reducing balance
Office equipment
-
25%
reducing balance

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

Page 4

 
ADANA LAW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

2024
2023
£
£

Wages and salaries
31,794
35,874

31,794
35,874


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


4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
1,752
1,071
2,823



At 31 March 2024

1,752
1,071
2,823



Depreciation


At 1 April 2023
251
346
597


Charge for the year on owned assets
375
181
556



At 31 March 2024

626
527
1,153



Net book value



At 31 March 2024
1,126
544
1,670



At 31 March 2023
1,502
724
2,226

Page 5

 
ADANA LAW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
960
22,541

Other debtors
51,345
70

52,305
22,611



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
51,333
45,781

51,333
45,781



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
29,279
11,912

Other taxation and social security
14,178
25,609

Accruals and deferred income
3,020
3,000

46,477
40,521


 
Page 6