Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-282023-09-011falseSoftware publishing1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03608591 2023-09-01 2024-08-31 03608591 2022-09-01 2023-08-31 03608591 2024-08-31 03608591 2023-08-31 03608591 c:Director1 2023-09-01 2024-08-31 03608591 d:OfficeEquipment 2023-09-01 2024-08-31 03608591 d:OfficeEquipment 2024-08-31 03608591 d:OfficeEquipment 2023-08-31 03608591 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 03608591 d:CurrentFinancialInstruments 2024-08-31 03608591 d:CurrentFinancialInstruments 2023-08-31 03608591 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 03608591 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 03608591 d:ShareCapital 2024-08-31 03608591 d:ShareCapital 2023-08-31 03608591 d:RetainedEarningsAccumulatedLosses 2024-08-31 03608591 d:RetainedEarningsAccumulatedLosses 2023-08-31 03608591 c:OrdinaryShareClass1 2023-09-01 2024-08-31 03608591 c:OrdinaryShareClass1 2024-08-31 03608591 c:OrdinaryShareClass1 2023-08-31 03608591 c:FRS102 2023-09-01 2024-08-31 03608591 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 03608591 c:FullAccounts 2023-09-01 2024-08-31 03608591 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 03608591 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03608591









EYE2EYE SOFTWARE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
EYE2EYE SOFTWARE LTD
REGISTERED NUMBER: 03608591

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
405
311

  
405
311

CURRENT ASSETS
  

Stocks
  
100
100

Debtors: amounts falling due within one year
 5 
203
205

Cash at bank and in hand
  
371
229

  
674
534

Creditors: amounts falling due within one year
 6 
(14,094)
(10,939)

NET CURRENT LIABILITIES
  
 
 
(13,420)
 
 
(10,405)

NET LIABILITIES
  
(13,015)
(10,094)


CAPITAL AND RESERVES
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(13,115)
(10,194)

  
(13,015)
(10,094)

Page 1

 
EYE2EYE SOFTWARE LTD
REGISTERED NUMBER: 03608591
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

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 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 by: 




M R Clemoes
Director

Date: 28 May 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
EYE2EYE SOFTWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


GENERAL INFORMATION

Eye2eye Software Limited is a private company limited by shares and incorporated in England and Wales. The registered office address is Field House, 60 High Street, Teversham, Cambridge, CB1 9BJ.
The Company's functional and presentational currency is GBP.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

The Company had net liabilities of £13,015 (2023 - £10,094) as at 31 August 2024. The financial statements are prepared on the going concern basis on the assumption that the Company will continue to receive financial support from the director to provide sufficient funds to enable it to meet its liabilities as they fall due.

 
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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.4

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
EYE2EYE SOFTWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.ACCOUNTING POLICIES (CONTINUED)


2.4
TANGIBLE FIXED ASSETS (CONTINUED)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
50% Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

STOCKS

Stocks are stated at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 

 
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.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
EYE2EYE SOFTWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


TANGIBLE FIXED ASSETS





Office equipment

£



COST OR VALUATION


At 1 September 2023
10,542


Additions
433



At 31 August 2024

10,975



DEPRECIATION


At 1 September 2023
10,231


Charge for the year on owned assets
339



At 31 August 2024

10,570



NET BOOK VALUE



At 31 August 2024
405



At 31 August 2023
311


5.


DEBTORS

2024
2023
£
£


Other debtors
203
205

203
205



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
30
32

Other creditors
13,184
10,027

Accruals and deferred income
880
880

14,094
10,939


Page 5

 
EYE2EYE SOFTWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2023 - 100) Ordinary shares of £1 each
100
100


 
Page 6