Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1true2023-07-01falseNo description of principal activity1falsefalse 02049051 2023-07-01 2024-06-30 02049051 2022-07-01 2023-06-30 02049051 2024-06-30 02049051 2023-06-30 02049051 c:Director1 2023-07-01 2024-06-30 02049051 d:CurrentFinancialInstruments 2024-06-30 02049051 d:CurrentFinancialInstruments 2023-06-30 02049051 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 02049051 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 02049051 d:ShareCapital 2024-06-30 02049051 d:ShareCapital 2023-06-30 02049051 d:RetainedEarningsAccumulatedLosses 2024-06-30 02049051 d:RetainedEarningsAccumulatedLosses 2023-06-30 02049051 c:FRS102 2023-07-01 2024-06-30 02049051 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 02049051 c:FullAccounts 2023-07-01 2024-06-30 02049051 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 02049051 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 02049051










ART & TONIC LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
ART & TONIC LIMITED
REGISTERED NUMBER: 02049051

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
1,543
1,543

Cash at bank and in hand
  
42,071
41,502

  
43,614
43,045

Creditors: amounts falling due within one year
 4 
(82,243)
(80,455)

Net current liabilities
  
 
 
(38,629)
 
 
(37,410)

  

Net liabilities
  
(38,629)
(37,410)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(38,729)
(37,510)

  
(38,629)
(37,410)


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 27 March 2025.



J E Nadler
Director

The notes on page 2 form part of these financial statements.

Page 1

 
ART & TONIC LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Art & Tonic Limited is a private company, limited by shares and was incorporated in England and Wales, company number 02049051. The registered office address is 10 Queen Street Place, London, EC4R 1AG.

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

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.

 
2.3

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

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


4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
79,493
78,405

Other taxation and social security
55
55

Other creditors
1,495
1,495

Accruals
1,200
500

82,243
80,455



5.


Controlling party

The ultimate parent undertaking is London and Colorado Limited, a company incorporated in England and Wales.

 
Page 2