Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30true22023-10-012No description of principal activityfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07057170 2023-10-01 2024-09-30 07057170 2022-10-01 2023-09-30 07057170 2024-09-30 07057170 2023-09-30 07057170 c:Director1 2023-10-01 2024-09-30 07057170 d:CurrentFinancialInstruments 2024-09-30 07057170 d:CurrentFinancialInstruments 2023-09-30 07057170 d:ShareCapital 2024-09-30 07057170 d:ShareCapital 2023-09-30 07057170 d:SharePremium 2024-09-30 07057170 d:SharePremium 2023-09-30 07057170 c:OrdinaryShareClass1 2023-10-01 2024-09-30 07057170 c:OrdinaryShareClass1 2024-09-30 07057170 c:OrdinaryShareClass1 2023-09-30 07057170 c:OrdinaryShareClass2 2023-10-01 2024-09-30 07057170 c:OrdinaryShareClass2 2024-09-30 07057170 c:OrdinaryShareClass2 2023-09-30 07057170 c:OrdinaryShareClass3 2023-10-01 2024-09-30 07057170 c:OrdinaryShareClass3 2024-09-30 07057170 c:OrdinaryShareClass3 2023-09-30 07057170 c:EntityNoLongerTradingButTradedInPast 2023-10-01 2024-09-30 07057170 c:FRS102 2023-10-01 2024-09-30 07057170 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07057170 c:FullAccounts 2023-10-01 2024-09-30 07057170 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07057170 d:Subsidiary1 2023-10-01 2024-09-30 07057170 d:Subsidiary1 1 2023-10-01 2024-09-30 07057170 d:Subsidiary2 2023-10-01 2024-09-30 07057170 d:Subsidiary2 1 2023-10-01 2024-09-30 07057170 6 2023-10-01 2024-09-30 07057170 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07057170









K3BOSS GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
K3BOSS GROUP LIMITED
REGISTERED NUMBER: 07057170

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
22,389
22,389

  
22,389
22,389

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

  
100
100

Total assets less current liabilities
  
 
 
22,489
 
 
22,489

  

Net assets
  
22,489
22,489


Capital and reserves
  

Called up share capital 
 6 
100
100

Share premium account
  
22,389
22,389

  
22,489
22,489


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 25 April 2025.



H Singh
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
K3BOSS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 07057170.  The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, B16 8SP.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The directors have prepared the accounts on a going concern basis.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

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 2

 
K3BOSS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.6

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 debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) 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 debtors 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 instrument is 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 creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments 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 creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors 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.

 
2.7

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 2 (2023 - 2).

Page 3

 
K3BOSS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
22,389



At 30 September 2024
22,389





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Class of shares

Holding

Lotus Corporation Limited
Ordinary shares
-
100%
-
PT Communication Limited
Ordinary shares
-
100%
-

The registered office of the subsidiaries is the same as that of the parent being; Sterling House, 71 Francis Road, Edgbaston, Birmingham, B16 8SP.


5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
100
100

100
100


Page 4

 
K3BOSS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



34 (2023 - 34) Ordinary shares of £1.00 each
34
34
33 (2023 - 33) Ordinary 'A' shares of £1.00 each
33
33
33 (2023 - 33) Ordinary 'B' shares of £1.00 each
33
33

100

100


Page 5