Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-232truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-09-01No description of principal activity2false 14304344 2023-09-01 2024-08-31 14304344 2022-08-18 2023-08-31 14304344 2024-08-31 14304344 2023-08-31 14304344 c:Director1 2023-09-01 2024-08-31 14304344 d:CurrentFinancialInstruments 2024-08-31 14304344 d:CurrentFinancialInstruments 2023-08-31 14304344 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 14304344 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 14304344 d:ShareCapital 2024-08-31 14304344 d:ShareCapital 2023-08-31 14304344 d:RetainedEarningsAccumulatedLosses 2024-08-31 14304344 d:RetainedEarningsAccumulatedLosses 2023-08-31 14304344 c:OrdinaryShareClass1 2023-09-01 2024-08-31 14304344 c:OrdinaryShareClass1 2024-08-31 14304344 c:OrdinaryShareClass1 2023-08-31 14304344 c:OrdinaryShareClass2 2023-09-01 2024-08-31 14304344 c:OrdinaryShareClass2 2024-08-31 14304344 c:OrdinaryShareClass2 2023-08-31 14304344 c:FRS102 2023-09-01 2024-08-31 14304344 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 14304344 c:FullAccounts 2023-09-01 2024-08-31 14304344 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 14304344 6 2023-09-01 2024-08-31 14304344 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14304344









C & N FISHER LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
C & N FISHER LIMITED
REGISTERED NUMBER: 14304344

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2024
2023
2023
                                                                Note
£
£
£
£

Fixed assets
  

Investments
 4 
658
658

Current assets
  

Debtors: amounts falling due within one year
 5 
160,000
80,000

Cash at bank and in hand
  
2
2

  
160,002
80,002

Creditors: amounts falling due within one year
 6 
(80,658)
(658)

Net current assets
  
 
 
79,344
 
 
79,344

Total assets less current liabilities
  
80,002
80,002

  

Net assets
  
80,002
80,002


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
80,000
80,000

  
80,002
80,002


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.
 
Page 1

 
C & N FISHER LIMITED
REGISTERED NUMBER: 14304344
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 May 2025.




Mr C Fisher
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
C & N FISHER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

C & N Fisher Limited ("the Company") is a private Company, limited by shares and incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.

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

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.4

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.

 
2.5

Creditors

Short-term creditors are measured at the transaction price.

Page 3

 
C & N FISHER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

 
2.7

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.


Employees




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

Page 4

 
C & N FISHER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 September 2023
658



At 31 August 2024
658





5.


Debtors

2024
2023
£
£


Amounts owed by connected companies
160,000
80,000



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
80,658
658



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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

2

2



8.


Related party transactions

At the period end, the Company owed the directors £658 (2023 - £658).

 
Page 5