Caseware UK (AP4) 2024.0.164 2024.0.164 2023-08-01false33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09701083 2023-08-01 2024-07-31 09701083 2022-08-01 2023-07-31 09701083 2024-07-31 09701083 2023-07-31 09701083 c:Director2 2023-08-01 2024-07-31 09701083 d:OfficeEquipment 2023-08-01 2024-07-31 09701083 d:OfficeEquipment 2024-07-31 09701083 d:OfficeEquipment 2023-07-31 09701083 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 09701083 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-01 2024-07-31 09701083 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-31 09701083 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 09701083 d:CurrentFinancialInstruments 2024-07-31 09701083 d:CurrentFinancialInstruments 2023-07-31 09701083 d:Non-currentFinancialInstruments 2024-07-31 09701083 d:Non-currentFinancialInstruments 2023-07-31 09701083 d:Non-currentFinancialInstruments 1 2024-07-31 09701083 d:Non-currentFinancialInstruments 1 2023-07-31 09701083 d:Non-currentFinancialInstruments 2 2024-07-31 09701083 d:Non-currentFinancialInstruments 2 2023-07-31 09701083 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 09701083 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 09701083 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 09701083 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 09701083 d:ShareCapital 2024-07-31 09701083 d:ShareCapital 2023-07-31 09701083 d:SharePremium 2024-07-31 09701083 d:SharePremium 2023-07-31 09701083 d:RetainedEarningsAccumulatedLosses 2024-07-31 09701083 d:RetainedEarningsAccumulatedLosses 2023-07-31 09701083 c:OrdinaryShareClass1 2023-08-01 2024-07-31 09701083 c:OrdinaryShareClass1 2024-07-31 09701083 c:OrdinaryShareClass1 2023-07-31 09701083 c:PreferenceShareClass1 2023-08-01 2024-07-31 09701083 c:PreferenceShareClass1 2024-07-31 09701083 c:PreferenceShareClass1 2023-07-31 09701083 c:FRS102 2023-08-01 2024-07-31 09701083 c:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 09701083 c:FullAccounts 2023-08-01 2024-07-31 09701083 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 09701083 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2023-08-01 2024-07-31 09701083 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2023-08-01 2024-07-31 09701083 f:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09701083










Family Law Cafe Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 July 2024

 
Family Law Cafe Limited
 
  
Chartered Accountants' Report to the Board of Directors on the preparation of the Unaudited Statutory Financial Statements of Family Law Cafe Limited for the Year Ended 31 July 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Family Law Cafe Limited for the year ended 31 July 2024 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Family Law Cafe Limited, as a body, in accordance with the terms of our engagement letter dated 10 November 2023Our work has been undertaken solely to prepare for your approval the financial statements of Family Law Cafe Limited and state those matters that we have agreed to state to the Board of Directors of Family Law Cafe Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Family Law Cafe Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Family Law Cafe Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Family Law Cafe Limited. You consider that Family Law Cafe Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Family Law Cafe Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
Chartered Accountants
Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG
17 April 2025
Page 1

 
Family Law Cafe Limited
Registered number: 09701083

Balance Sheet
As at 31 July 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
41,308
61,321

Tangible assets
 5 
1,908
2,291

  
43,216
63,612

Current assets
  

Debtors: amounts falling due within one year
 6 
20,087
3,242

Cash at bank and in hand
  
3,022
1,079

  
23,109
4,321

Creditors: amounts falling due within one year
 7 
(32,489)
(25,901)

Net current liabilities
  
 
 
(9,380)
 
 
(21,580)

Total assets less current liabilities
  
33,836
42,032

Creditors: amounts falling due after more than one year
 8 
(65,280)
(65,280)

  

Net liabilities
  
(31,444)
(23,248)


Capital and reserves
  

Called up share capital 
 9 
107
107

Share premium account
  
40,038
40,038

Profit and loss account
  
(71,589)
(63,393)

  
(31,444)
(23,248)


Page 2

 
Family Law Cafe Limited
Registered number: 09701083

Balance Sheet (continued)
As at 31 July 2024

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 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: 




................................................
Ms J P Toch
Director

Date: 10 April 2025

The notes on pages 4 to 10 form part of these financial statements.

Page 3

 
Family Law Cafe Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 July 2024

1.


General information

Family Law Cafe Ltd is a private limited company limited by shares and is incorporated in England with the registration number 09701083. The address of the registered office is 16 High Holborn, London, WC1V 6BX.

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 presentation currency of the company is £ sterling and the figures in the financial statements have been rounded to the nearest £1.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company is dependent on its directors to support the company until such time as it is able to pay third party liabilities from its own resources. Based on this the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore, they continue to adopt the going concern basis of accounting in preparing the financial statements.

 
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.

Page 4

 
Family Law Cafe Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 July 2024

2.Accounting policies (continued)

 
2.4

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.5

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.

 
2.6

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.


 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Development expenditure
-
5
years

Page 5

 
Family Law Cafe Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 July 2024

2.Accounting policies (continued)

 
2.8

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, using the straight-line method.

Depreciation is provided on the following basis:

Office 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.

 
2.9

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.

 
2.10

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.

 
2.11

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.

 
2.12

Dividends

Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 6

 
Family Law Cafe Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 July 2024

4.


Intangible assets




Development

£



Cost


At 1 August 2023
233,762


Additions
5,277



At 31 July 2024

239,039



Amortisation


At 1 August 2023
172,441


Charge for the year on owned assets
25,290



At 31 July 2024

197,731



Net book value



At 31 July 2024
41,308



At 31 July 2023
61,321



Page 7

 
Family Law Cafe Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 July 2024

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 August 2023
4,717


Additions
823


Disposals
(349)



At 31 July 2024

5,191



Depreciation


At 1 August 2023
2,426


Charge for the year on owned assets
1,206


Disposals
(349)



At 31 July 2024

3,283



Net book value



At 31 July 2024
1,908



At 31 July 2023
2,291

Page 8

 
Family Law Cafe Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 July 2024

6.


Debtors

2024
2023
£
£


Trade debtors
16,520
2,812

Other debtors
2,367
-

Prepayments and accrued income
1,200
430

20,087
3,242



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
1,173
1,836

Trade creditors
4,995
1,665

Other taxation and social security
3,293
3,278

Other creditors
630
1,019

Accruals and deferred income
22,398
18,103

32,489
25,901



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Share capital treated as debt
8
8

Share premium treated as debt
65,272
65,272

65,280
65,280


Page 9

 
Family Law Cafe Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 July 2024

9.


Share capital

2024
2023
£
£
Shares classified as equity

Allotted, called up and fully paid



10,703 (2023 - 10,703) Ordinary shares of £0.01 each
107
107



2024
2023
£
£
Shares classified as debt

Allotted, called up and fully paid



768 (2023 - 768) Convertible preference shares of £0.01 each
8
8


Page 10