Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31false2024-04-011No description of principal activitytrue1falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07674461 2024-04-01 2025-03-31 07674461 2023-04-01 2024-03-31 07674461 2025-03-31 07674461 2024-03-31 07674461 c:Director1 2024-04-01 2025-03-31 07674461 d:PlantMachinery 2024-04-01 2025-03-31 07674461 d:PlantMachinery 2025-03-31 07674461 d:PlantMachinery 2024-03-31 07674461 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07674461 d:FurnitureFittings 2024-04-01 2025-03-31 07674461 d:FurnitureFittings 2025-03-31 07674461 d:FurnitureFittings 2024-03-31 07674461 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07674461 d:OfficeEquipment 2024-04-01 2025-03-31 07674461 d:OfficeEquipment 2025-03-31 07674461 d:OfficeEquipment 2024-03-31 07674461 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07674461 d:ComputerEquipment 2024-04-01 2025-03-31 07674461 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07674461 d:CurrentFinancialInstruments 2025-03-31 07674461 d:CurrentFinancialInstruments 2024-03-31 07674461 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07674461 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07674461 d:ShareCapital 2025-03-31 07674461 d:ShareCapital 2024-03-31 07674461 d:RetainedEarningsAccumulatedLosses 2025-03-31 07674461 d:RetainedEarningsAccumulatedLosses 2024-03-31 07674461 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 07674461 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 07674461 c:OrdinaryShareClass1 2024-04-01 2025-03-31 07674461 c:OrdinaryShareClass1 2025-03-31 07674461 c:OrdinaryShareClass1 2024-03-31 07674461 c:FRS102 2024-04-01 2025-03-31 07674461 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07674461 c:FullAccounts 2024-04-01 2025-03-31 07674461 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07674461 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07674461









ALTAMOR LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
ALTAMOR LIMITED
REGISTERED NUMBER: 07674461

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
1,141

  
-
1,141

Current assets
  

Debtors: amounts falling due within one year
 5 
597
15,636

Cash at bank and in hand
  
14,094
13,565

  
14,691
29,201

Creditors: amounts falling due within one year
 6 
(7,874)
(9,532)

Net current assets
  
 
 
6,817
 
 
19,669

Total assets less current liabilities
  
6,817
20,810

Provisions for liabilities
  

Deferred tax
 7 
-
(285)

  
 
 
-
 
 
(285)

Net assets
  
6,817
20,525


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
6,816
20,524

  
6,817
20,525

Page 1

 
ALTAMOR LIMITED
REGISTERED NUMBER: 07674461
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 her 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: 




................................................
Mrs R M Ellison
Director

Date: 25 April 2025

The notes on pages 3 to 8 form part of these financial statements.
Page 2

 
ALTAMOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Altamor Ltd, company number 07674461, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at 5 Ffordd, Wrexham, United Kingdom, LL13 7DX. 

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

Going concern

These financial statements have been prepared on a basis other than that of a going concern as the directors intend to apply to strike off the company following the end of this financial year. All assets and liabilities have been measured at their realisable values.

 
2.3

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.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
ALTAMOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
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 the following bases:.


Plant and machinery
-
25%
on reducing balances
Fixtures and fittings
-
15%
on reducing balances
Computer equipment
-
33%
on cost

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.

Page 4

 
ALTAMOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
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.

 
2.10

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.


3.


Employees

2025
2024
£
£

Wages and salaries
3,032
9,096

Cost of defined contribution scheme
400
1,200

3,432
10,296


The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 5

 
ALTAMOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£





At 1 April 2024
60
1,696
4,068
5,824


Disposals
(60)
(1,696)
(4,068)
(5,824)



At 31 March 2025

-
-
-
-





At 1 April 2024
60
654
3,969
4,683


Charge for the year on owned assets
-
156
96
252


Disposals
(60)
(810)
(4,065)
(4,935)



At 31 March 2025

-
-
-
-



Net book value



At 31 March 2025
-
-
-
-



At 31 March 2024
-
1,042
99
1,141

Page 6

 
ALTAMOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
597
15,448

Prepayments and accrued income
-
188

597
15,636



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
-
206

Corporation tax
1,678
6,227

Other creditors
4,200
1,282

Accruals and deferred income
1,996
1,817

7,874
9,532



7.


Deferred taxation




2025


£






At beginning of year
(285)


Charged to profit or loss
285



At end of year
-

The deferred taxation balance is made up as follows:

2025
2024
£
£


Accelerated capital allowances
-
(285)

-
(285)

Page 7

 
ALTAMOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) Ordinary share of £1.00
1
1


 
Page 8