Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-31No description of principal activitytrue12023-11-01falsefalse1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12767886 2023-10-31 12767886 2023-11-01 2024-10-31 12767886 2022-08-01 2023-07-31 12767886 2024-10-31 12767886 2023-07-31 12767886 c:Director1 2023-11-01 2024-10-31 12767886 d:OfficeEquipment 2023-11-01 2024-10-31 12767886 d:OfficeEquipment 2024-10-31 12767886 d:OfficeEquipment 2023-07-31 12767886 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 12767886 d:CurrentFinancialInstruments 2024-10-31 12767886 d:CurrentFinancialInstruments 2023-07-31 12767886 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 12767886 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12767886 d:ShareCapital 2024-10-31 12767886 d:ShareCapital 2023-07-31 12767886 d:SharePremium 2024-10-31 12767886 d:SharePremium 2023-07-31 12767886 d:RetainedEarningsAccumulatedLosses 2024-10-31 12767886 d:RetainedEarningsAccumulatedLosses 2023-07-31 12767886 c:EntityNoLongerTradingButTradedInPast 2023-11-01 2024-10-31 12767886 c:FRS102 2023-11-01 2024-10-31 12767886 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 12767886 c:FullAccounts 2023-11-01 2024-10-31 12767886 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12767886 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 12767886









EDURA LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2024

 
EDURA LIMITED
REGISTERED NUMBER: 12767886

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
-
416

  
-
416

Current assets
  

Cash at bank and in hand
 6 
-
21,456

  
-
21,456

Creditors: amounts falling due within one year
 7 
(382)
(1,203)

Net current (liabilities)/assets
  
 
 
(382)
 
 
20,253

Total assets less current liabilities
  
(382)
20,669

  

Net (liabilities)/assets
  
(382)
20,669


Capital and reserves
  

Called up share capital 
  
100
100

Share premium account
  
44,940
44,940

Profit and loss account
  
(45,422)
(24,371)

  
(382)
20,669


Page 1

 
EDURA LIMITED
REGISTERED NUMBER: 12767886
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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 period 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 Williams
Director

Date: 22 April 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
EDURA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

Edura Limited is a private company limited by shares. The company is incorporated in England and Wales and its registered office is Flat C, Villa Street, London, SE17 2EJ.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
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.

Page 3

 
EDURA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

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:

Office equipment
-
3 years 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

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

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

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

Page 4

 
EDURA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

4.


Tangible fixed assets





Office equipment

£





At 1 November 2023
1,247


Disposals
(1,247)



At 31 October 2024

-





At 1 November 2023
831


Charge for the period on owned assets
416


Disposals
(1,247)



At 31 October 2024

-



Net book value



At 31 October 2024
-



At 31 October 2023
416


5.


Stocks




6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
-
21,456



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
382
303

Accruals and deferred income
-
900

382
1,203


Page 5

 
EDURA LIMITED
 
 
 Page 6