Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.software consulting.2023-07-28false1falsetrue 15035615 2023-07-27 15035615 2023-07-28 2024-07-31 15035615 2022-07-28 2023-07-27 15035615 2024-07-31 15035615 c:Director1 2023-07-28 2024-07-31 15035615 d:CurrentFinancialInstruments 2024-07-31 15035615 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 15035615 d:ShareCapital 2024-07-31 15035615 d:RetainedEarningsAccumulatedLosses 2024-07-31 15035615 c:FRS102 2023-07-28 2024-07-31 15035615 c:AuditExempt-NoAccountantsReport 2023-07-28 2024-07-31 15035615 c:FullAccounts 2023-07-28 2024-07-31 15035615 c:PrivateLimitedCompanyLtd 2023-07-28 2024-07-31 15035615 e:PoundSterling 2023-07-28 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 15035615









SECU LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JULY 2024

 
SECU LTD
REGISTERED NUMBER: 15035615

BALANCE SHEET
AS AT 31 JULY 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
171,916

Cash at bank and in hand
 5 
1,481

  
173,397

Creditors: amounts falling due within one year
 6 
(45,466)

Net current assets
  
 
 
127,931

Total assets less current liabilities
  
127,931

  

Net assets
  
127,931


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
127,930

  
127,931


Page 1

 
SECU LTD
REGISTERED NUMBER: 15035615
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 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 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 by: 




Mr C N Determeyer
Director

Date: 28 April 2025

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

Page 2

 
SECU LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

The company is a private company limited by shares incorporated in England and Wales. The address of its registered office is: 20 Gracechurch Street, George Yard, London, EC3V 9DH. The financial statements are prepared in GBP ("£") which is the functional and presentational currency of the primary economic environment in which the company operates.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

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:

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.

 
2.3

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.

Page 3

 
SECU LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
2.6

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 directors, during the period was 1.


4.


Debtors

2024
£


Trade debtors
171,916

171,916



5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
1,481

1,481


Page 4

 
SECU LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

6.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
40,967

Other creditors
4,499

45,466


 
Page 5