Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-312023-08-014falseholding company3falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12255973 2023-08-01 2024-07-31 12255973 2022-08-01 2023-07-31 12255973 2024-07-31 12255973 2023-07-31 12255973 c:Director1 2023-08-01 2024-07-31 12255973 d:CurrentFinancialInstruments 2024-07-31 12255973 d:CurrentFinancialInstruments 2023-07-31 12255973 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12255973 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12255973 d:ShareCapital 2024-07-31 12255973 d:ShareCapital 2023-07-31 12255973 d:RetainedEarningsAccumulatedLosses 2024-07-31 12255973 d:RetainedEarningsAccumulatedLosses 2023-07-31 12255973 c:OrdinaryShareClass1 2023-08-01 2024-07-31 12255973 c:OrdinaryShareClass1 2024-07-31 12255973 c:OrdinaryShareClass1 2023-07-31 12255973 c:OrdinaryShareClass2 2023-08-01 2024-07-31 12255973 c:OrdinaryShareClass2 2023-07-31 12255973 c:OrdinaryShareClass3 2023-08-01 2024-07-31 12255973 c:OrdinaryShareClass3 2024-07-31 12255973 c:OrdinaryShareClass3 2023-07-31 12255973 c:OrdinaryShareClass4 2023-08-01 2024-07-31 12255973 c:OrdinaryShareClass4 2024-07-31 12255973 c:OrdinaryShareClass4 2023-07-31 12255973 c:FRS102 2023-08-01 2024-07-31 12255973 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12255973 c:FullAccounts 2023-08-01 2024-07-31 12255973 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12255973 6 2023-08-01 2024-07-31 12255973 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12255973









CHICKPEA LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
CHICKPEA LIMITED
REGISTERED NUMBER: 12255973

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
75,460
1,795

  
75,460
1,795

Current assets
  

Debtors: amounts falling due within one year
 5 
654,867
427,815

Cash at bank and in hand
 6 
120
100

  
654,987
427,915

Creditors: amounts falling due within one year
 7 
(118,409)
(86,350)

Net current assets
  
 
 
536,578
 
 
341,565

Total assets less current liabilities
  
612,038
343,360

  

Net assets
  
612,038
343,360


Capital and reserves
  

Called up share capital 
 8 
1,005
115

Profit and loss account
  
611,033
343,245

  
612,038
343,360


Page 1

 
CHICKPEA LIMITED
REGISTERED NUMBER: 12255973
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

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 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 on 11 April 2025.




................................................
Ethan Davids
Director

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

Page 2

 
CHICKPEA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Chickpea Limited is a private company limited by shares, incorporated in England and Wales.The principal activity was that of a holding company. 

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

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.

Page 3

 
CHICKPEA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

3.


Employees




The average monthly number of employees, including directors, during the year was 4 (2023 - 3).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2023
1,795


Additions
73,665



At 31 July 2024
75,460




Page 4

 
CHICKPEA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Debtors

2024
2023
£
£


Amounts owed by related companies
654,867
427,815

654,867
427,815



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
120
100

120
100



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to related companies
41,531
81,529

Other creditors
76,878
4,821

118,409
86,350


Page 5

 
CHICKPEA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



9,000 (2023 - 50) Ordinary A shares of £0.10- each
900
50
Nil (2023 - 50) Ordinary B shares of £1.00 each
-
50
1,000 (2023 - 10) Ordinary C shares of £0.10 each
100
10
50 (2023 - 5) Ordinary D shares of £0.10 each
5
5

1,005

115


During the year 50 Ordinary B shares were converted into 50 Ordinary A shares. Also aditional 8,900 Ordinary A , 990 Ordinary C and 45 Ordinary D shares were issued. The nominal value of the shares changed from £1 to £0.10 each. 


9.


Controlling party

The Company is controlled by the director, Ethan Davids, by virtue of his shareholding as described in the directors' report.

 
Page 6