Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-162023-11-01falsefalseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. NI665233 2023-11-01 2024-10-31 NI665233 2022-11-01 2023-10-31 NI665233 2024-10-31 NI665233 2023-10-31 NI665233 c:Director1 2023-11-01 2024-10-31 NI665233 d:CurrentFinancialInstruments 2024-10-31 NI665233 d:CurrentFinancialInstruments 2023-10-31 NI665233 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 NI665233 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 NI665233 d:ShareCapital 2024-10-31 NI665233 d:ShareCapital 2023-10-31 NI665233 d:RetainedEarningsAccumulatedLosses 2024-10-31 NI665233 d:RetainedEarningsAccumulatedLosses 2023-10-31 NI665233 c:OrdinaryShareClass1 2023-11-01 2024-10-31 NI665233 c:OrdinaryShareClass1 2024-10-31 NI665233 c:OrdinaryShareClass1 2023-10-31 NI665233 c:OrdinaryShareClass2 2023-11-01 2024-10-31 NI665233 c:OrdinaryShareClass2 2024-10-31 NI665233 c:OrdinaryShareClass2 2023-10-31 NI665233 c:OrdinaryShareClass3 2023-11-01 2024-10-31 NI665233 c:OrdinaryShareClass3 2024-10-31 NI665233 c:OrdinaryShareClass3 2023-10-31 NI665233 c:OrdinaryShareClass4 2023-11-01 2024-10-31 NI665233 c:OrdinaryShareClass4 2024-10-31 NI665233 c:OrdinaryShareClass4 2023-10-31 NI665233 c:FRS102 2023-11-01 2024-10-31 NI665233 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 NI665233 c:FullAccounts 2023-11-01 2024-10-31 NI665233 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 NI665233 2 2023-11-01 2024-10-31 NI665233 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: NI665233










Neurovision 2020 Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 October 2024

 
Neurovision 2020 Limited
Registered number:NI665233

Balance Sheet
As at 31 October 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
8,431
-

Cash at bank and in hand
 5 
50,818
54,096

  
59,249
54,096

Creditors: amounts falling due within one year
 6 
(21,834)
(20,285)

Net current assets
  
 
 
37,415
 
 
33,811

Total assets less current liabilities
  
37,415
33,811

  

Net assets
  
37,415
33,811


Capital and reserves
  

Called up share capital 
 7 
4
4

Profit and loss account
  
37,411
33,807

  
37,415
33,811


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 on 16 May 2025.




Ian Michael Rennie
Director

The notes on pages 3 to 5 form part of these financial statements.
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Neurovision 2020 Limited
Registered number:NI665233

Balance Sheet (continued)
As at 31 October 2024


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Page 2

 
Neurovision 2020 Limited
 
 
Notes to the Financial Statements
For the Year Ended 31 October 2024

1.


General information

Neurovision 2020 Limited is a private company limited by shares incorporated in Northern Ireland. The
registration number and address of the registered office are given in the company information section of
these financial statements. 

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

The Director of Neurovision 2020 Limited has reviewed the resources available and believe that the
company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, Neurovision 2020 Limited continues to adopt the going concern basis in preparing their financial statements.

 
2.3

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:

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.

 
2.4

Interest income

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

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Neurovision 2020 Limited
 

Notes to the Financial Statements
For the Year Ended 31 October 2024

2.Accounting policies (continued)

 
2.5

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.


 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the process of applying the company's accounting policies, management has not made any significant
judgements. There are no key assumptions concerning the future or other key sources of estimation,
that have significant risk of raising a material adjustment to the carrying amounts of assets and liabilities
within the financial year.

4.


Debtors

2024
2023
£
£


Trade debtors
8,431
-

8,431
-

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Page 4

 
Neurovision 2020 Limited
 
 
Notes to the Financial Statements
For the Year Ended 31 October 2024

4.Debtors (continued)



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
50,818
54,096

50,818
54,096



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
2,540
2,158

Other creditors
17,311
16,312

Accruals and deferred income
1,983
1,815

21,834
20,285



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) A Ordinary share of £1.00
1
1
1 (2023 - 1) B Ordinary share of £1.00
1
1
1 (2023 - 1) C Ordinary share of £1.00
1
1
1 (2023 - 1) D Ordinary share of £1.00
1
1

4

4



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