Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-312023-08-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false1software development1falsetruefalse 12100012 2023-08-01 2024-07-31 12100012 2022-08-01 2023-07-31 12100012 2024-07-31 12100012 2023-07-31 12100012 c:Director1 2023-08-01 2024-07-31 12100012 d:CurrentFinancialInstruments 2024-07-31 12100012 d:CurrentFinancialInstruments 2023-07-31 12100012 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12100012 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12100012 d:ShareCapital 2024-07-31 12100012 d:ShareCapital 2023-07-31 12100012 d:RetainedEarningsAccumulatedLosses 2024-07-31 12100012 d:RetainedEarningsAccumulatedLosses 2023-07-31 12100012 c:FRS102 2023-08-01 2024-07-31 12100012 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12100012 c:FullAccounts 2023-08-01 2024-07-31 12100012 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12100012 2 2023-08-01 2024-07-31 12100012 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 12100012









LIDDLE LABS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
LIDDLE LABS LIMITED
REGISTERED NUMBER: 12100012

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
131,585
201,125

Cash at bank and in hand
 5 
27,086
18,814

  
158,671
219,939

Creditors: amounts falling due within one year
 6 
(2,000)
(4,646)

Net current assets
  
 
 
156,671
 
 
215,293

Total assets less current liabilities
  
156,671
215,293

  

Net assets
  
156,671
215,293


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
156,670
215,292

  
156,671
215,293


Page 1

 
LIDDLE LABS LIMITED
REGISTERED NUMBER: 12100012
    
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 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 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: 




C Liddle
Director

Date: 28 April 2025

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

Page 2

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

1.


General information

Liddle Labs Limited ("the Company") is a private company limited by shares incorporated in England and Wales. Its registered address is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, England, E11 1GA. The principal activity is software development.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

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.


 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.6

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.

 
2.7

Creditors

Short-term creditors are measured at the transaction price.

Page 3

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

2.Accounting policies (continued)

 
2.8

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

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


4.


Debtors

2024
2023
£
£


Other debtors
131,585
201,125



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
27,086
18,814



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
2,575

Corporation tax
-
71

Accruals and deferred income
2,000
2,000

2,000
4,646


Page 4

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

7.


Directors' benefits: advances, credits and guarantees

2024
2023
£
£
Balance brought forward

138,313

184,837
 
Advances

-

-
 
Repayments

(54,313)

(50,000)
 
Interest

2,527

3,476
 
86,527

138,313
 

 

Page 5