Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312023-08-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12119793 2023-08-01 2024-07-31 12119793 2022-08-01 2023-07-31 12119793 2024-07-31 12119793 2023-07-31 12119793 c:Director1 2023-08-01 2024-07-31 12119793 c:RegisteredOffice 2023-08-01 2024-07-31 12119793 d:OfficeEquipment 2023-08-01 2024-07-31 12119793 d:OfficeEquipment 2024-07-31 12119793 d:OfficeEquipment 2023-07-31 12119793 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 12119793 d:ComputerEquipment 2023-08-01 2024-07-31 12119793 d:OtherPropertyPlantEquipment 2023-08-01 2024-07-31 12119793 d:CurrentFinancialInstruments 2024-07-31 12119793 d:CurrentFinancialInstruments 2023-07-31 12119793 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12119793 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12119793 d:ShareCapital 2024-07-31 12119793 d:ShareCapital 2023-07-31 12119793 d:RetainedEarningsAccumulatedLosses 2024-07-31 12119793 d:RetainedEarningsAccumulatedLosses 2023-07-31 12119793 c:OrdinaryShareClass1 2023-08-01 2024-07-31 12119793 c:OrdinaryShareClass1 2024-07-31 12119793 c:OrdinaryShareClass1 2023-07-31 12119793 c:FRS102 2023-08-01 2024-07-31 12119793 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12119793 c:FullAccounts 2023-08-01 2024-07-31 12119793 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12119793 2 2023-08-01 2024-07-31 12119793 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12119793










ONISIR LIMITED
UNAUDITED
DIRECTOR'S REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




















 
ONISIR LIMITED
 
 
Company Information


Director
S Carpenter 




Registered number
12119793



Registered office
3rd Floor
12 Gough Square

London

EC4A 3DW





 
ONISIR LIMITED
Registered number: 12119793

Balance Sheet
As at 31 July 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible fixed assets
  
9,072
10,806

  
9,072
10,806

Current assets
  

Debtors: amounts falling due within one year
 5 
14,030
39,257

Bank and cash balances
  
8,066
9,289

  
22,096
48,546

Creditors: amounts falling due within one year
 6 
(26,585)
(28,052)

Net current (liabilities)/assets
  
 
 
(4,489)
 
 
20,494

Total assets less current liabilities
  
4,583
31,300

  

Net assets
  
4,583
31,300


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
4,582
31,299

  
4,583
31,300


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 statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.


 

Page 1

 
ONISIR LIMITED
Registered number: 12119793
    
Balance Sheet (continued)
As at 31 July 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 April 2025.



S Carpenter
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

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

1.


General information

OnisiR Limited is a private company limited by share capital, incorporated in the United Kingdom and registered in England and Wales, registration number 12119793. The address of the registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW. 

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment 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.

 
2.3

Interest income

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

 
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.

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.




 
Page 3

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

2.Accounting policies (continued)


2.4
Taxation (continued)

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.


 
2.5

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
-
25%
straight line
Computer equipment
-
25%
straight line
Home office costs
-
10%
straight line

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.

 
2.6

Debtors

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

 
2.7

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.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. 

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 4

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

2.Accounting policies (continued)

 
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

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


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 August 2023
18,095


Additions
518



At 31 July 2024

18,613



Depreciation


At 1 August 2023
7,289


Charge for the year on owned assets
2,252



At 31 July 2024

9,541



Net book value



At 31 July 2024
9,072



At 31 July 2023
10,806

Page 5

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

5.


Debtors

2024
2023
£
£


Trade debtors
13,952
39,257

Prepayments and accrued income
78
-

14,030
39,257



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,244
-

Corporation tax
13,428
14,128

Other taxation and social security
5,579
9,664

Other creditors
534
260

Accruals and deferred income
3,800
4,000

26,585
28,052



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



8.


Related party transactions

During the year the director maintained a director's loan account with the company. At the year end the company owed the director £534 (2023: £260). The loan is interest free and repayable on demand.
During the year, the company issued dividends to the director of £75,000 (2023: £44,130).

 
Page 6