Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312025-05-132024-01-01falseNo description of principal activity57falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12741056 2024-01-01 2024-12-31 12741056 2023-01-01 2023-12-31 12741056 2024-12-31 12741056 2023-12-31 12741056 c:Director1 2024-01-01 2024-12-31 12741056 c:RegisteredOffice 2024-01-01 2024-12-31 12741056 d:FurnitureFittings 2024-01-01 2024-12-31 12741056 d:FurnitureFittings 2024-12-31 12741056 d:FurnitureFittings 2023-12-31 12741056 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12741056 d:ComputerEquipment 2024-01-01 2024-12-31 12741056 d:ComputerEquipment 2024-12-31 12741056 d:ComputerEquipment 2023-12-31 12741056 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12741056 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12741056 d:CurrentFinancialInstruments 2024-12-31 12741056 d:CurrentFinancialInstruments 2023-12-31 12741056 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12741056 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12741056 d:ShareCapital 2024-12-31 12741056 d:ShareCapital 2023-12-31 12741056 d:RetainedEarningsAccumulatedLosses 2024-12-31 12741056 d:RetainedEarningsAccumulatedLosses 2023-12-31 12741056 c:FRS102 2024-01-01 2024-12-31 12741056 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12741056 c:FullAccounts 2024-01-01 2024-12-31 12741056 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12741056 2 2024-01-01 2024-12-31 12741056 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 12741056







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


CONTENTUM LIMITED






































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CONTENTUM LIMITED
 


 
COMPANY INFORMATION


Director
J J Askew 




Registered number
12741056



Registered office
Suite 8 Manchester House
113 Northgate Street

Bury St Edmonds

Suffolk

IP33 1HP




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


CONTENTUM LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 5


 


CONTENTUM LIMITED
REGISTERED NUMBER:12741056



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,923
2,925

  
6,923
2,925

Current assets
  

Debtors: amounts falling due within one year
 5 
6,678
40,094

Cash at bank and in hand
  
123,439
84,058

  
130,117
124,152

Creditors: amounts falling due within one year
 6 
(34,175)
(57,471)

Net current assets
  
 
 
95,942
 
 
66,681

Total assets less current liabilities
  
102,865
69,606

  

Net assets
  
102,865
69,606


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
102,864
69,605

  
102,865
69,606


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 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 by: 

J J Askew
Director
Date: 13 May 2025

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

Page 1

 


CONTENTUM LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Contentum Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office and principal place of business is given in the company information page of these financial statements.  
These financial statements are presented in Sterling (£), which is the funcitonal currency of the company.

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

Going concern

These financial statements have been prepared on a going concern basis. There are no material uncertainties which impact on the assessment of the ability of the business to continue to meet its liabilities as they fall due for the forseeable future.

 
2.3

Turnover

Turnover 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. Turnover is generated by translation and interpretation services and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

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

 
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 Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Page 2

 


CONTENTUM LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

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 reporting date in the countries where the company operates and generates income.


 
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:

Fixtures and fittings
-
25%
Reducing balance
Computer equipment
-
33%
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 7).

Page 3

 


CONTENTUM LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
5,892
2,055
7,947


Additions
1,247
4,203
5,450



At 31 December 2024

7,139
6,258
13,397



Depreciation


At 1 January 2024
3,573
1,449
5,022


Charge for the year on owned assets
865
587
1,452



At 31 December 2024

4,438
2,036
6,474



Net book value



At 31 December 2024
2,701
4,222
6,923



At 31 December 2023
2,319
606
2,925


5.


Debtors

2024
2023
£
£


Trade debtors
-
35,000

Other debtors
2,821
2,662

Prepayments and accrued income
3,857
2,432

6,678
40,094


Page 4

 


CONTENTUM 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
437
456

Corporation tax
9,261
3,826

Other taxation and social security
18,865
14,357

Other creditors
1,637
1,293

Accruals and deferred income
3,975
37,539

34,175
57,471



7.


Parent company

The smallest group consolidated accounts, of which Contentum Limited are a part of, are prepared under Contentum B.V. These accounts are available from Kerkdijk-Zuid 13B, 5492 HW, Sint-Oedenrode, Netherlands.

 
Page 5