Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-302025-05-22false2024-11-23false1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15305931 2024-11-22 15305931 2024-11-23 2024-11-30 15305931 2023-11-23 2024-11-22 15305931 2024-11-30 15305931 c:Director1 2024-11-23 2024-11-30 15305931 d:CurrentFinancialInstruments 2024-11-30 15305931 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 15305931 d:ShareCapital 2024-11-23 2024-11-30 15305931 d:ShareCapital 2024-11-30 15305931 d:RetainedEarningsAccumulatedLosses 2024-11-23 2024-11-30 15305931 d:RetainedEarningsAccumulatedLosses 2024-11-30 15305931 c:FRS102 2024-11-23 2024-11-30 15305931 c:AuditExempt-NoAccountantsReport 2024-11-23 2024-11-30 15305931 c:FullAccounts 2024-11-23 2024-11-30 15305931 c:PrivateLimitedCompanyLtd 2024-11-23 2024-11-30 15305931 e:PoundSterling 2024-11-23 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 15305931










SUGRUE LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2024

 
SUGRUE LTD
 

CONTENTS



Page
Balance Sheet
 
1
Statement of Changes in Equity
 
2
Notes to the Financial Statements
 
3 - 4


 
SUGRUE LTD
REGISTERED NUMBER: 15305931

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
Note
£

  

Current assets
  

Debtors
 4 
3,463

Cash at bank and in hand
  
7,289

  
10,752

Creditors: amounts falling due within one year
 5 
(3,954)

Total assets less current liabilities
  
 
 
6,798

  

Net assets
  
6,798


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
6,797

  
6,798


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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 comprehensive income 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 22 May 2025.




P E Delbridge
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 1

 
SUGRUE LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 NOVEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Profit for the period
-
6,797
6,797


Contributions by and distributions to owners

Shares issued during the period
1
-
1


At 30 November 2024
1
6,797
6,798

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
SUGRUE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

1.


General information

Sugrue Ltd (the company) is a private company limited by shares, incorporated and domiciled in England. The address of its registered office is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE.

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

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

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.


 
2.4

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 3

 
SUGRUE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.5

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Debtors

2024
£


Amounts owed by related parties
3,463



5.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to related parties
500

Corporation tax
1,594

Other creditors
110

Accruals and deferred income
1,750

3,954


 
Page 4