Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312025-05-033falsetrue5The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-01-01falsetrue 10523545 2024-01-01 2024-12-31 10523545 2023-01-01 2023-12-31 10523545 2024-12-31 10523545 2023-12-31 10523545 c:Director3 2024-01-01 2024-12-31 10523545 d:CurrentFinancialInstruments 2024-12-31 10523545 d:CurrentFinancialInstruments 2023-12-31 10523545 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10523545 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10523545 d:ShareCapital 2024-12-31 10523545 d:ShareCapital 2023-12-31 10523545 d:RetainedEarningsAccumulatedLosses 2024-12-31 10523545 d:RetainedEarningsAccumulatedLosses 2023-12-31 10523545 c:FRS102 2024-01-01 2024-12-31 10523545 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10523545 c:FullAccounts 2024-01-01 2024-12-31 10523545 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10523545 2 2024-01-01 2024-12-31 10523545 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 10523545










WILLIAM STREET COMPANY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
WILLIAM STREET COMPANY LIMITED
 

CONTENTS



Page
Balance sheet
 
1
Notes to the financial statements
 
2 - 3


 
WILLIAM STREET COMPANY LIMITED
REGISTERED NUMBER: 10523545

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors
 4 
168,750
5,035,805

Cash at bank and in hand
  
17,703
47,907

  
186,453
5,083,712

Creditors: amounts falling due within one year
 5 
(122,990)
(66,055)

Net current assets
  
 
 
63,463
 
 
5,017,657

  

Net assets
  
63,463
5,017,657


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
63,462
5,017,656

  
63,463
5,017,657


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 3 May 2025.



Carlos Wing Kong Tang
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
WILLIAM STREET COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

William Street Company Limited (the Company) is a private company, limited by shares, incorporated and domiciled in England. The principal place of business and registered office is 73 Cornhill, London EC3V 3QQ.

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

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.

 
2.3

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.

 
2.4

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.

 
2.5

Interest income

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

 
2.6

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.


Page 2

 
WILLIAM STREET COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2023 - 5).


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
4,854,465

Other debtors
168,750
181,340

168,750
5,035,805



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
511

Amounts owed to group undertakings
75,535
-

Corporation tax
-
17,889

Other taxation and social security
1,193
1,193

Other creditors
13,510
13,510

Accruals and deferred income
32,752
32,952

122,990
66,055



6.


Ultimate parent undertaking

During the year the company was under the control of Top Capital Group Limited, its parent undertaking, a company which is registered in Hong Kong.

 
Page 3