Caseware UK (AP4) 2023.0.135 2023.0.135 No description of principal activity2024-01-01false1213truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04927888 2024-01-01 2024-12-31 04927888 2023-01-01 2023-12-31 04927888 2024-12-31 04927888 2023-12-31 04927888 2023-01-01 04927888 c:Director1 2024-01-01 2024-12-31 04927888 c:Director2 2024-01-01 2024-12-31 04927888 c:Director2 2024-12-31 04927888 c:RegisteredOffice 2024-01-01 2024-12-31 04927888 d:Buildings d:ShortLeaseholdAssets 2024-01-01 2024-12-31 04927888 d:Buildings d:ShortLeaseholdAssets 2024-12-31 04927888 d:Buildings d:ShortLeaseholdAssets 2023-12-31 04927888 d:PlantMachinery 2024-01-01 2024-12-31 04927888 d:PlantMachinery 2024-12-31 04927888 d:PlantMachinery 2023-12-31 04927888 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04927888 d:FurnitureFittings 2024-01-01 2024-12-31 04927888 d:FurnitureFittings 2024-12-31 04927888 d:FurnitureFittings 2023-12-31 04927888 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04927888 d:OfficeEquipment 2024-01-01 2024-12-31 04927888 d:OfficeEquipment 2024-12-31 04927888 d:OfficeEquipment 2023-12-31 04927888 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04927888 d:ComputerEquipment 2024-01-01 2024-12-31 04927888 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04927888 d:Non-currentFinancialInstruments 2024-12-31 04927888 d:Non-currentFinancialInstruments 2023-12-31 04927888 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04927888 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04927888 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 04927888 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 04927888 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 04927888 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-12-31 04927888 d:ShareCapital 2024-01-01 2024-12-31 04927888 d:ShareCapital 2024-12-31 04927888 d:ShareCapital 2023-01-01 2023-12-31 04927888 d:ShareCapital 2023-12-31 04927888 d:ShareCapital 2023-01-01 04927888 d:CapitalRedemptionReserve 2024-01-01 2024-12-31 04927888 d:CapitalRedemptionReserve 2024-12-31 04927888 d:CapitalRedemptionReserve 2023-01-01 2023-12-31 04927888 d:CapitalRedemptionReserve 2023-12-31 04927888 d:CapitalRedemptionReserve 2023-01-01 04927888 d:OtherMiscellaneousReserve 2024-12-31 04927888 d:OtherMiscellaneousReserve 2023-12-31 04927888 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 04927888 d:RetainedEarningsAccumulatedLosses 2024-12-31 04927888 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 04927888 d:RetainedEarningsAccumulatedLosses 2023-12-31 04927888 d:RetainedEarningsAccumulatedLosses 2023-01-01 04927888 c:OrdinaryShareClass1 2024-01-01 2024-12-31 04927888 c:OrdinaryShareClass1 2024-12-31 04927888 c:OrdinaryShareClass1 2023-12-31 04927888 c:OrdinaryShareClass2 2024-01-01 2024-12-31 04927888 c:OrdinaryShareClass2 2023-12-31 04927888 c:OrdinaryShareClass3 2024-01-01 2024-12-31 04927888 c:OrdinaryShareClass3 2024-12-31 04927888 c:OrdinaryShareClass3 2023-12-31 04927888 c:FRS102 2024-01-01 2024-12-31 04927888 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04927888 c:AbridgedAccounts 2024-01-01 2024-12-31 04927888 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04927888 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 04927888 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 04927888 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 04927888










UBER AGENCY LIMITED

Unaudited
Financial statements
Information for filing with the registrar
For the Year Ended 31 December 2024

 
UBER AGENCY LIMITED
 

Company Information


Directors
G J Clark 
P J Broadberry (resigned 27 August 2024)




Registered number
04927888



Registered office
Corn Mill B10, Tileyard North
Unit 1.4

First Floor

Wakefield

WF1 5FT





 
UBER AGENCY LIMITED
Registered number: 04927888

Balance sheet
As at 31 December 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
26,654
28,492

  
26,654
28,492

Current assets
  

Debtors
  
294,970
286,801

Cash at bank and in hand
  
487,018
940,184

  
781,988
1,226,985

Creditors: amounts falling due within one year
  
(332,837)
(288,510)

Net current assets
  
 
 
449,151
 
 
938,475

Total assets less current liabilities
  
475,805
966,967

Creditors: amounts falling due after more than one year
  
-
(34,046)

Provisions for liabilities
  
(6,379)
(7,123)

Net assets
  
469,426
925,798


Capital and reserves
  

Called up share capital 
 9 
55
100

Other reserves
  
46
1

Profit and loss account
  
469,325
925,697

  
469,426
925,798


Page 1

 
UBER AGENCY LIMITED
Registered number: 04927888

Balance sheet (continued)
As at 31 December 2024

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 his 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 on 30 April 2025.




G J Clark
Director

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

Page 2

 
UBER AGENCY LIMITED
 

Statement of changes in equity
For the Year Ended 31 December 2024


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£


At 1 January 2023
100
1
879,657
879,758


Comprehensive income for the year

Profit for the year
-
-
308,776
308,776


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
308,776
308,776


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(262,736)
(262,736)


Total transactions with owners
-
-
(262,736)
(262,736)



At 1 January 2024
100
1
925,697
925,798


Comprehensive income for the year

Profit for the year
-
-
140,693
140,693


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
140,693
140,693


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(203,875)
(203,875)

Purchase of own shares
-
45
(393,190)
(393,145)

Shares cancelled during the year
(45)
-
-
(45)


Total transactions with owners
(45)
45
(597,065)
(597,065)


At 31 December 2024
55
46
469,325
469,426


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

Page 3

 
UBER AGENCY LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 December 2024

1.


General information

Uber Agency Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is given in the company information page of these financial statements.
The financial statements are presented in sterling which is the functional currency of the company.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

 
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:
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
     - the Company has transferred the significant risks and rewards of ownership to the buyer;
     - the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor
     - effective control over the goods sold;
     - the amount of revenue can be measured reliably;
     - it is probable that the Company will receive the consideration due under the transaction; and
     - the costs incurred or to be incurred in respect of the transaction can be measured reliably.
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

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
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 4

 
UBER AGENCY LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.5

Borrowing costs

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

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Page 5

 
UBER AGENCY LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 December 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, on a reducing balance basis.

Depreciation is provided on the following basis:

Leasehold improvements
-
20%
straight line
Fixtures and fittings
-
18%
reducing balance
Office equipment
-
18%
reducing balance
Computer equipment
-
18%
reducing balance

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

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 6

 
UBER AGENCY LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.13

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.14

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 12 (2023 -13).

Page 7

 
UBER AGENCY LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 December 2024

4.


Tangible fixed assets





Leasehold improvements
Office equipment
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 January 2024
2,730
17,594
141,421
148,871
310,616


Additions
-
-
-
5,314
5,314


Disposals
-
-
-
(2,166)
(2,166)



At 31 December 2024

2,730
17,594
141,421
152,019
313,764



Depreciation


At 1 January 2024
592
17,594
135,208
128,732
282,126


Charge for the year on owned assets
546
-
1,118
4,202
5,866


Disposals
-
-
-
(882)
(882)



At 31 December 2024

1,138
17,594
136,326
132,052
287,110



Net book value



At 31 December 2024
1,592
-
5,095
19,967
26,654



At 31 December 2023
2,139
-
6,213
20,140
28,492


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
487,018
940,184

487,018
940,184



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
-
34,046

-
34,046


Page 8

 
UBER AGENCY LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 December 2024

7.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
34,046
65,596


34,046
65,596

Amounts falling due 1-2 years

Bank loans
-
34,046


-
34,046



34,046
99,642



8.


Deferred taxation




2024


£






At 1 January 2023
7,123


Utilised in year
(744)



At 31 December 2023
6,379

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
6,379
7,123

6,379
7,123

Page 9

 
UBER AGENCY LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 December 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



45 (2023 -45) Ordinary A shares of £1.00 each
45
45
0 (2023 -45) Ordinary B shares of £1.00 each
-
45
10 (2023 -10) Ordinary C shares of £1.00 each
10
10

55

100



Page 10