Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31No description of principal activity2024-01-01false220203truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02841130 2024-01-01 2024-12-31 02841130 2023-01-01 2023-12-31 02841130 2024-12-31 02841130 2023-12-31 02841130 c:Director1 2024-01-01 2024-12-31 02841130 d:FurnitureFittings 2024-01-01 2024-12-31 02841130 d:FurnitureFittings 2024-12-31 02841130 d:FurnitureFittings 2023-12-31 02841130 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02841130 d:CurrentFinancialInstruments 2024-12-31 02841130 d:CurrentFinancialInstruments 2023-12-31 02841130 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02841130 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02841130 d:ShareCapital 2024-12-31 02841130 d:ShareCapital 2023-12-31 02841130 d:SharePremium 2024-12-31 02841130 d:SharePremium 2023-12-31 02841130 d:RetainedEarningsAccumulatedLosses 2024-12-31 02841130 d:RetainedEarningsAccumulatedLosses 2023-12-31 02841130 c:FRS102 2024-01-01 2024-12-31 02841130 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02841130 c:FullAccounts 2024-01-01 2024-12-31 02841130 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 02841130









TINIES U.K. LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
TINIES U.K. LIMITED
REGISTERED NUMBER: 02841130

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible Fixed Assets
 4 
22,699
20,037

  
22,699
20,037

Current assets
  

Debtors: amounts falling due within one year
 5 
409,965
1,246,897

Cash at bank and in hand
  
2,015,784
1,251,656

  
2,425,749
2,498,553

Creditors: amounts falling due within one year
 6 
(1,814,836)
(1,598,277)

Net current assets
  
 
 
610,913
 
 
900,276

Total assets less current liabilities
  
633,612
920,313

  

Net assets
  
633,612
920,313


Capital and reserves
  

Called up share capital 
  
1,150
1,150

Share premium account
  
89,282
89,282

Profit and loss account
  
543,180
829,881

  
633,612
920,313


Page 1

 
TINIES U.K. LIMITED
REGISTERED NUMBER: 02841130
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 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 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 on  30 April 2025.




................................................
L Doe
Director

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

Page 2

 
TINIES U.K. LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Tinies U.K. Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 2 Arlington Square, Downshire Way, Bracknell, England, RG12 1WA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statement have been prepared 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.

 
2.2

Going concern

The Company meets its day to day working capital requirements through the utilisation of its own funds and its bank facilities. After reviewing the Company's forecasts and projections, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.

 
2.3

Revenue

Revenue is recognised on an accruals basis, at the point at which the service is provided and delivered to the client. Revenue is measured as the fair value of the consideration received or receivable.  

 
2.4

Tangible fixed assets

Tangible fixed assets are initally recognised at cost. After recognition, the assets are depreciated in equal annual instalments over its estimated useful economic life. Depreciation is not charged on assets under the course of construction. 

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:

Fixtures, fittings & equipment
-
25.0%
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.

 
2.5

Debtors

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

 
2.6

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. 

Page 3

 
TINIES U.K. LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

 
2.8

Creditors

Short term creditors are measured at the transaction price. 

 
2.9

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
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.

 
2.11

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 statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.


3.


Employees

The average monthly number of employees, including directors, during the year was 220 (2023 - 203).

Page 4

 
TINIES U.K. LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Fixtures, fittings & equipment

£



Cost or valuation


At 1 January 2024
41,851


Additions
15,548


Disposals
(5,165)



At 31 December 2024

52,234



Depreciation


At 1 January 2024
21,814


Charge for the year on owned assets
12,885


Disposals
(5,164)



At 31 December 2024

29,535



Net book value



At 31 December 2024
22,699



At 31 December 2023
20,037


5.


Debtors

2024
2023
£
£


Trade debtors
359,986
469,091

Other debtors
175
730,331

Prepayments and accrued income
49,804
47,475

409,965
1,246,897


Page 5

 
TINIES U.K. LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
230,502
177,984

Corporation tax
147,532
251,867

Other taxation and social security
109,793
124,293

Other creditors
114,872
123,900

Accruals and deferred income
1,212,137
920,233

1,814,836
1,598,277



7.


Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in independently administered funds. The pension cost charge represents contributions payable by the company to the funds and amounted to £73,614 (2023: £61,871). Contributions totalling £16,420 (2023: £17,040) were payable to the funds at the reporting date.


8.


Related party transactions

At the reporting date, £nil (2023: £730,181) was due from Work&Life Partners Limited, a company of which L Doe is also a Director.

 
Page 6