Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30false2023-07-01truefalseto provide support services relating to U Thant House22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13791531 2023-07-01 2024-06-30 13791531 2022-07-01 2023-06-30 13791531 2024-06-30 13791531 2023-06-30 13791531 c:Director1 2023-07-01 2024-06-30 13791531 d:CurrentFinancialInstruments 2024-06-30 13791531 d:CurrentFinancialInstruments 2023-06-30 13791531 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 13791531 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13791531 c:FRS102 2023-07-01 2024-06-30 13791531 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 13791531 c:FullAccounts 2023-07-01 2024-06-30 13791531 c:CompanyLimitedByGuarantee 2023-07-01 2024-06-30 13791531 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 13791531









31 WINDERMERE LTD
(A Company Limited by Guarantee)







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
31 WINDERMERE LTD
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 13791531

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

CURRENT ASSETS
  

Cash at bank and in hand
  
40,978
47,838

  
40,978
47,838

Creditors: amounts falling due within one year
 4 
(40,978)
(47,838)

NET CURRENT LIABILITIES
  
 
 
-
 
 
-

TOTAL ASSETS LESS CURRENT LIABILITIES
  
-
-

  

NET LIABILITIES
  
-
-


CAPITAL AND RESERVES
  

  
-
-


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 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: 




A Busch
Director

Date: 28 March 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
31 WINDERMERE LTD

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


GENERAL INFORMATION

The Company is a private company limited by guarantee and incorporated in England and Wales. Its registered office address is Salisbury House, 2-3 Salisbury Villas, Cambridge, England, CB1 2LA.

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

FOREIGN CURRENCY TRANSLATION

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

REVENUE

Turnover represents recharges of costs. It is stated exclusive of Value Added Tax, where applicable.

 
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 2

 
31 WINDERMERE LTD

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 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 income tax charge 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

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.


3.


EMPLOYEES

The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
2
2


4.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Corporation tax
401
-

Other taxation and social security
-
7,134

Other creditors
38,477
37,704

Accruals
2,100
3,000

40,978
47,838


Page 3

 
31 WINDERMERE LTD

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


5.


COMPANY STATUS

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

 
Page 4