Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-09falseNo description of principal activity2023-09-012true2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11495322 2023-09-01 2024-08-31 11495322 2022-09-01 2023-08-31 11495322 2024-08-31 11495322 2023-08-31 11495322 1 2023-09-01 2024-08-31 11495322 d:Director1 2023-09-01 2024-08-31 11495322 c:FreeholdInvestmentProperty 2024-08-31 11495322 c:FreeholdInvestmentProperty 2023-08-31 11495322 c:CurrentFinancialInstruments 2024-08-31 11495322 c:CurrentFinancialInstruments 2023-08-31 11495322 c:Non-currentFinancialInstruments 2024-08-31 11495322 c:Non-currentFinancialInstruments 2023-08-31 11495322 c:CurrentFinancialInstruments c:WithinOneYear 2024-08-31 11495322 c:CurrentFinancialInstruments c:WithinOneYear 2023-08-31 11495322 c:Non-currentFinancialInstruments c:AfterOneYear 2024-08-31 11495322 c:Non-currentFinancialInstruments c:AfterOneYear 2023-08-31 11495322 c:ShareCapital 2024-08-31 11495322 c:ShareCapital 2023-08-31 11495322 c:RetainedEarningsAccumulatedLosses 2024-08-31 11495322 c:RetainedEarningsAccumulatedLosses 2023-08-31 11495322 d:OrdinaryShareClass1 2023-09-01 2024-08-31 11495322 d:OrdinaryShareClass1 2024-08-31 11495322 d:OrdinaryShareClass1 2023-08-31 11495322 d:FRS102 2023-09-01 2024-08-31 11495322 d:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11495322 d:FullAccounts 2023-09-01 2024-08-31 11495322 d:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11495322 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure



Company Registration No. 11495322 (England and Wales)







MIOD LIMITED

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 AUGUST 2024




































Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE

 
MIOD LIMITED
REGISTERED NUMBER:11495322

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
163,266
163,266

  
163,266
163,266

Current assets
  

Cash at bank and in hand
  
22,762
3,548

  
22,762
3,548

Creditors: amounts falling due within one year
 5 
(79,457)
(62,949)

Net current liabilities
  
 
 
(56,695)
 
 
(59,401)

Total assets less current liabilities
  
106,571
103,865

Creditors: amounts falling due after more than one year
 6 
(63,564)
(89,553)

  

Net assets
  
43,007
14,312


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
42,907
14,212

  
43,007
14,312


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 profit and loss account 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 9 May 2025.

___________________________
Jonathan O'Donovan
Director
Page 1

 
MIOD LIMITED
REGISTERED NUMBER:11495322
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024


Page 2

 
MIOD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Miod Limited is a private company limited by shares incorporated in England and Wales. The registered office is 40 Chamberlayne Road, London, NW10 3JE.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

 
2.2

Going concern

The company continues to be supported by its group undertakings for a period of not less than 12 months from the date of approval of the financial statements.
The directors consider that it is appropriate to prepare the financial statements on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

 
2.3

Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
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 3

 
MIOD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.7

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.
Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

 
2.8

Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Investment property


Freehold investment property

£



Valuation


At 1 September 2023
163,266



At 31 August 2024
163,266




5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
3,000
8,123

Corporation tax
6,731
1,546

Director's Loan Account
66,126
52,080

Accruals
3,600
1,200

79,457
62,949


Page 4

 
MIOD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
63,564
89,553



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Post balance sheet events

There were no events since the year end which materially affected the company.

 
Page 5