Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31true4false2023-08-30trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15104001 2023-08-29 15104001 2023-08-30 2024-08-31 15104001 2024-08-31 15104001 2022-08-30 2023-08-29 15104001 c:Director2 2023-08-30 2024-08-31 15104001 d:OfficeEquipment 2023-08-30 2024-08-31 15104001 d:OfficeEquipment 2024-08-31 15104001 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-08-30 2024-08-31 15104001 d:ComputerEquipment 2023-08-30 2024-08-31 15104001 d:ComputerEquipment 2024-08-31 15104001 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-08-30 2024-08-31 15104001 d:OwnedOrFreeholdAssets 2023-08-30 2024-08-31 15104001 d:CurrentFinancialInstruments 2024-08-31 15104001 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 15104001 d:ShareCapital 2024-08-31 15104001 d:RetainedEarningsAccumulatedLosses 2024-08-31 15104001 c:OrdinaryShareClass1 2023-08-30 2024-08-31 15104001 c:OrdinaryShareClass1 2024-08-31 15104001 c:FRS102 2023-08-30 2024-08-31 15104001 c:AuditExempt-NoAccountantsReport 2023-08-30 2024-08-31 15104001 c:FullAccounts 2023-08-30 2024-08-31 15104001 c:PrivateLimitedCompanyLtd 2023-08-30 2024-08-31 15104001 2 2023-08-30 2024-08-31 15104001 e:PoundSterling 2023-08-30 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 15104001


URBAN LIGHT SURVEYORS LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2024

 
URBAN LIGHT SURVEYORS LTD
REGISTERED NUMBER: 15104001

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
6,488

  
6,488

Current assets
  

Debtors: amounts falling due within one year
 5 
113,563

Cash at bank and in hand
 6 
144,775

  
258,338

Creditors: amounts falling due within one year
 7 
(138,856)

Net current assets
  
 
 
119,482

Total assets less current liabilities
  
125,970

  

Net assets
  
125,970


Capital and reserves
  

Called up share capital 
 8 
50,000

Profit and loss account
  
75,970

  
125,970


Page 1

 
URBAN LIGHT SURVEYORS LTD
REGISTERED NUMBER: 15104001
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 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 period 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 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: 




................................................
Adrian John Coe
Director

Date: 9 April 2025

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

Page 2

 
URBAN LIGHT SURVEYORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

1.


General information

Urban Light Surveyors Ltd is a private company limited by share capital, registered in England and Wales.
The company's registration number is 15104001.
The address of the registered office is C/O Wellers, 1 Vincent Square, London, SW1P 2PN.

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

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

Interest income

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

 
2.4

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.

Page 3

 
URBAN LIGHT SURVEYORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
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.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.

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%
Computer equipment
-
25%

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

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.

Page 4

 
URBAN LIGHT SURVEYORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
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 period was 4.


4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


Additions
731
7,335
8,066



At 31 August 2024

731
7,335
8,066



Depreciation


Charge for the period on owned assets
163
1,415
1,578



At 31 August 2024

163
1,415
1,578



Net book value



At 31 August 2024
568
5,920
6,488

Page 5

 
URBAN LIGHT SURVEYORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

5.


Debtors

2024
£


Trade debtors
107,480

Other debtors
2,948

Prepayments and accrued income
3,135

113,563



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
144,775

144,775



7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
7,236

Corporation tax
28,928

Other taxation and social security
33,621

Other creditors
12,698

Accruals and deferred income
56,373

138,856


Page 6

 
URBAN LIGHT SURVEYORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

8.


Share capital

2024
£
Allotted, called up and fully paid


50,000 Ordinary shares of £1.00 each
50,000


50,000 Ordinary Shares were issued to the shareholders during the year at par value.


9.


Controlling party

There is no ultimate controlling party.

 
Page 7