Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-312management consultancy activities other than financial management2023-08-01false2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09114722 2023-08-01 2024-07-31 09114722 2022-08-01 2023-07-31 09114722 2024-07-31 09114722 2023-07-31 09114722 c:Director1 2023-08-01 2024-07-31 09114722 d:FurnitureFittings 2023-08-01 2024-07-31 09114722 d:FurnitureFittings 2024-07-31 09114722 d:FurnitureFittings 2023-07-31 09114722 d:ComputerEquipment 2023-08-01 2024-07-31 09114722 d:ComputerEquipment 2024-07-31 09114722 d:ComputerEquipment 2023-07-31 09114722 d:CurrentFinancialInstruments 2024-07-31 09114722 d:CurrentFinancialInstruments 2023-07-31 09114722 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 09114722 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 09114722 d:ShareCapital 2024-07-31 09114722 d:ShareCapital 2023-07-31 09114722 d:RetainedEarningsAccumulatedLosses 2024-07-31 09114722 d:RetainedEarningsAccumulatedLosses 2023-07-31 09114722 c:OrdinaryShareClass1 2023-08-01 2024-07-31 09114722 c:OrdinaryShareClass1 2024-07-31 09114722 c:OrdinaryShareClass1 2023-07-31 09114722 c:FRS102 2023-08-01 2024-07-31 09114722 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 09114722 c:FullAccounts 2023-08-01 2024-07-31 09114722 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 09114722 2 2023-08-01 2024-07-31 09114722 6 2023-08-01 2024-07-31 09114722 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09114722










REVEUR LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
REVEUR LIMITED
REGISTERED NUMBER: 09114722

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
302,523
252,197

  
302,523
252,197

  

Creditors: amounts falling due within one year
 6 
(8,071)
(3,710)

Net current liabilities
  
 
 
(8,071)
 
 
(3,710)

Total assets less current liabilities
  
294,452
248,487

  

Net assets
  
294,452
248,487


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
294,450
248,485

  
294,452
248,487


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 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: 




A C Fajak
Director

Date: 28 April 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 1

 
REVEUR LIMITED
REGISTERED NUMBER: 09114722
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024


Page 2

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

1.


General information

Reveur Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address is 6th Floor, 2 London Wall Place, London, EC2Y 5AU. 

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 financial statements are prepared in £ sterling, the functional currency, rounded to the nearest £1.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

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

2.Accounting policies (continued)

 
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

Interest income

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

 
2.5

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.


 
2.6

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.

Page 4

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

2.Accounting policies (continued)


2.6
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:

Fixtures and fittings
-
33%
Computer equipment
-
33%

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.

 
2.7

Valuation of investments

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 Profit and Loss Account 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.

 
2.8

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.

 
2.9

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 5

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

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 August 2023
207
2,388
2,595



At 31 July 2024

207
2,388
2,595



Depreciation


At 1 August 2023
207
2,388
2,595



At 31 July 2024

207
2,388
2,595



Net book value



At 31 July 2024
-
-
-



At 31 July 2023
-
-
-


5.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 August 2023
252,197


Additions
34,419


Revaluations
15,907



At 31 July 2024
302,523




Page 6

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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,650
-

Other creditors
1,421
710

Accruals and deferred income
3,000
3,000

8,071
3,710



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1.00 each
2
2



8.


Transactions with directors

During the year, the director, A Fajak repaid £Nil (2023 - £Nil) to the Company and paid the expenses of £710 (2023 - £710) on behalf of the company. At the year end, the director was owed £1,420 (2023 - £710) from the Company.

 
Page 7