Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312023-07-01false22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09067768 2023-07-01 2024-12-31 09067768 2022-07-01 2023-06-30 09067768 2024-12-31 09067768 2023-06-30 09067768 c:Director2 2023-07-01 2024-12-31 09067768 d:OfficeEquipment 2023-07-01 2024-12-31 09067768 d:OfficeEquipment 2024-12-31 09067768 d:OfficeEquipment 2023-06-30 09067768 d:ComputerEquipment 2023-07-01 2024-12-31 09067768 d:ComputerEquipment 2024-12-31 09067768 d:ComputerEquipment 2023-06-30 09067768 d:ComputerSoftware 2023-07-01 2024-12-31 09067768 d:ComputerSoftware 2024-12-31 09067768 d:ComputerSoftware 2023-06-30 09067768 d:CurrentFinancialInstruments 2024-12-31 09067768 d:CurrentFinancialInstruments 2023-06-30 09067768 d:Non-currentFinancialInstruments 2024-12-31 09067768 d:Non-currentFinancialInstruments 2023-06-30 09067768 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09067768 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 09067768 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 09067768 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 09067768 d:ShareCapital 2024-12-31 09067768 d:ShareCapital 2023-06-30 09067768 d:RetainedEarningsAccumulatedLosses 2024-12-31 09067768 d:RetainedEarningsAccumulatedLosses 2023-06-30 09067768 c:OrdinaryShareClass1 2023-07-01 2024-12-31 09067768 c:OrdinaryShareClass1 2024-12-31 09067768 c:OrdinaryShareClass1 2023-06-30 09067768 c:OrdinaryShareClass2 2023-07-01 2024-12-31 09067768 c:OrdinaryShareClass2 2024-12-31 09067768 c:OrdinaryShareClass2 2023-06-30 09067768 c:OrdinaryShareClass3 2023-07-01 2024-12-31 09067768 c:OrdinaryShareClass3 2024-12-31 09067768 c:OrdinaryShareClass3 2023-06-30 09067768 c:EntityNoLongerTradingButTradedInPast 2023-07-01 2024-12-31 09067768 c:FRS102 2023-07-01 2024-12-31 09067768 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-12-31 09067768 c:FullAccounts 2023-07-01 2024-12-31 09067768 c:PrivateLimitedCompanyLtd 2023-07-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 09067768









CLICK MARKETS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
CLICK MARKETS LIMITED
REGISTERED NUMBER: 09067768

BALANCE SHEET
AS AT 31 DECEMBER 2024

31 December
30
June
2024
2023
Note
£
£

FIXED ASSETS
  

Intangible assets
 4 
-
-

Tangible assets
 5 
-
-

  
-
-

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
198
1,684

Cash at bank and in hand
  
234
3,548

  
432
5,232

CURRENT LIABILITIES
  

Creditors: amounts falling due within one year
 7 
(71,304)
(47,464)

NET CURRENT (LIABILITIES)/ASSETS
  
 
 
(70,872)
 
 
(42,232)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(70,872)
(42,232)

Creditors: amounts falling due after more than one year
 8 
-
(50,099)

NET (LIABILITIES)/ASSETS
  
(70,872)
(92,331)


CAPITAL AND RESERVES
  

Called up share capital 
 9 
100
100

Profit and loss account
  
(70,972)
(92,431)

  
(70,872)
(92,331)


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.

Page 1

 
CLICK MARKETS LIMITED
REGISTERED NUMBER: 09067768
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

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: 




R G le Strange Meakin
Director

Date: 24 April 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
CLICK MARKETS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


GENERAL INFORMATION

Click Markets Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 15 Isherwood Close, Peterborough, PE1 4EG.
The Company's functional and presentational currency is GBP.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

The Company ceased trading on 22 April 2024 and accordingly, the financial statements have been prepared on a basis other than going concern. No material adjustments arose as a result of ceasing to apply the going concern basis.

 
2.3

TURNOVER

Turnover comprises revenue recognised by the Company in respect of internet promotion and marketing services during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised as the fair value of the consideration received or receivable and is recognised once the service has been performed.

 
2.4

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.

 
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.

Page 3

 
CLICK MARKETS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)


2.5
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:

Office equipment
-
33% straight line
Computer equipment
-
33% 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. 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.

 
2.7

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. 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.

 
2.8

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.

 
2.9

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.

 
2.10

BORROWING COSTS

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.11

DIVIDENDS

Equity dividends are recognised when they become legally payable.

Page 4

 
CLICK MARKETS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.12

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.

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.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the period was 2 (2023 - 2).

Page 5

 
CLICK MARKETS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


INTANGIBLE ASSETS






Computer software

£





At 1 July 2023
75,000


Disposals
(75,000)



At 31 December 2024

-





At 1 July 2023
75,000


On disposals
(75,000)



At 31 December 2024

-



NET BOOK VALUE



At 31 December 2024
-



At 30 June 2023
-



Page 6

 
CLICK MARKETS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


TANGIBLE FIXED ASSETS







Office equipment
Computer equipment
Total

£
£
£



COST


At 1 July 2023
4,511
4,177
8,688


Disposals
(4,511)
(4,177)
(8,688)



At 31 December 2024

-
-
-





At 1 July 2023
4,511
4,177
8,688


Disposals
(4,511)
(4,177)
(8,688)



At 31 December 2024

-
-
-



NET BOOK VALUE



At 31 December 2024
-
-
-



At 30 June 2023
-
-
-


6.


DEBTORS

31 December
30
June
2024
2023
£
£


Other debtors
198
256

Prepayments and accrued income
-
1,428

198
1,684


Page 7

 
CLICK MARKETS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31 December
30
June
2024
2023
£
£

Bank loans
46,580
-

Trade creditors
41
119

Corporation tax
8,115
8,304

Other creditors
15,318
37,441

Accruals and deferred income
1,250
1,600

71,304
47,464


Bank loans includes a Government backed 'bounce back' loan, which was drawn down in June 2020. This loan is 100% guaranteed by the Government and no fees or interest were payable in the first 12 months. After this initial 12 month period, interest is charged at 2.5% per annum.


8.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31 December
30
June
2024
2023
£
£

Bank loans
-
50,099

-
50,099


Bank loans includes a Government backed 'bounce back' loan, which was drawn down in June 2020. This loan is 100% guaranteed by the Government and no fees or interest were payable in the first 12 months. After this initial 12 month period, interest is charged at 2.5% per annum.


9.


SHARE CAPITAL

31 December
30
June
2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



51 (2023 - 51) Ordinary shares of £1 each
51
51
19 (2023 - 19) Ordinary A shares of £1 each
19
19
30 (2023 - 30) Ordinary B shares of £1 each
30
30

100

100


Page 8

 
CLICK MARKETS LIMITED
 
 
 Page 9