Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-262023-09-016false6truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09164261 2023-09-01 2024-08-31 09164261 2024-08-31 09164261 2022-09-01 2023-08-31 09164261 2023-08-31 09164261 c:Director5 2023-09-01 2024-08-31 09164261 d:CurrentFinancialInstruments 2024-08-31 09164261 d:CurrentFinancialInstruments 2023-08-31 09164261 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 09164261 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 09164261 d:ShareCapital 2024-08-31 09164261 d:ShareCapital 2023-08-31 09164261 d:RetainedEarningsAccumulatedLosses 2024-08-31 09164261 d:RetainedEarningsAccumulatedLosses 2023-08-31 09164261 c:OrdinaryShareClass1 2023-09-01 2024-08-31 09164261 c:OrdinaryShareClass1 2024-08-31 09164261 c:OrdinaryShareClass1 2023-08-31 09164261 c:FRS102 2023-09-01 2024-08-31 09164261 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 09164261 c:FullAccounts 2023-09-01 2024-08-31 09164261 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09164261 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09164261


AMPHIBIOUS ZOO (UK) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
AMPHIBIOUS ZOO (UK) LIMITED
REGISTERED NUMBER: 09164261

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
-
3,931

Cash at bank and in hand
 5 
4,218
8,275

  
4,218
12,206

Creditors: amounts falling due within one year
 6 
(4,820)
(7,086)

Net current (liabilities)/assets
  
 
 
(602)
 
 
5,120

Total assets less current liabilities
  
(602)
5,120

  

Net (liabilities)/assets
  
(602)
5,120


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
(603)
5,119

  
(602)
5,120


Page 1

 
AMPHIBIOUS ZOO (UK) LIMITED
REGISTERED NUMBER: 09164261
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M B Thornton
Director

Date: 26 May 2025

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

Page 2

 
AMPHIBIOUS ZOO (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Amphibious Zoo (UK) Limited is a private company, limited by shares, incorporated in the United Kingdom, whose registered office is 50 Liverpool Street, London, EC2M 7PY. In the directors' opinion the company has no principal place of business.

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

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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.

 
2.3

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

 
AMPHIBIOUS ZOO (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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 year was 6 (2023 - 6).


4.


Debtors

2024
2023
£
£


Other debtors
-
3,931

-
3,931



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
4,218
8,275

4,218
8,275


Page 4

 
AMPHIBIOUS ZOO (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
6,007

Other creditors
3,740
-

Accruals and deferred income
1,080
1,079

4,820
7,086



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



8.


Related party transactions

The ultimate and immediate parent  company is Amphibious Zoo Entertainment Group LLC, a company  incorporated in the United States of America, which owns 100% of the issued share capital of this company.
The following balances are applicable to this group;


2024
2023
£
£

Amounts owed from/(to) Amphibious Zoo Entertainment Group LLC
(3,740)
3,931


9.


Controlling party

The company was controlled throughout the period by its parent company, Amphibious Zoo Entertainment Group LLC, PO Box 84020, 12350 S 900 E, Suite 101, Draper, Utah, USA by virtue of its shareholding.

 
Page 5