Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302025-05-292023-10-010falseNo description of principal activity0truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10363522 2023-10-01 2024-09-30 10363522 2022-10-01 2023-09-30 10363522 2024-09-30 10363522 2023-09-30 10363522 2022-10-01 10363522 c:Director2 2023-10-01 2024-09-30 10363522 d:CurrentFinancialInstruments 2024-09-30 10363522 d:CurrentFinancialInstruments 2023-09-30 10363522 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 10363522 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10363522 d:ShareCapital 2024-09-30 10363522 d:ShareCapital 2023-09-30 10363522 d:ShareCapital 2022-10-01 10363522 d:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 10363522 d:RetainedEarningsAccumulatedLosses 2024-09-30 10363522 d:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 10363522 d:RetainedEarningsAccumulatedLosses 2023-09-30 10363522 d:RetainedEarningsAccumulatedLosses 2022-10-01 10363522 c:FRS102 2023-10-01 2024-09-30 10363522 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10363522 c:FullAccounts 2023-10-01 2024-09-30 10363522 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10363522 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 10363522









LINEA EN2 LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
LINEA EN2 LTD
REGISTERED NUMBER: 10363522

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
113,814
97,343

Cash at bank and in hand
 5 
656
1,530

  
114,470
98,873

Creditors: amounts falling due within one year
 6 
(309,867)
(338,390)

Net current liabilities
  
 
 
(195,397)
 
 
(239,517)

Total assets less current liabilities
  
(195,397)
(239,517)

  

Net liabilities
  
(195,397)
(239,517)


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
(195,407)
(239,527)

  
(195,397)
(239,517)


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 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 by: 




................................................
Antony David Stark
Director

Date: 29 May 2025
Page 1

 
LINEA EN2 LTD
REGISTERED NUMBER: 10363522
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024


The notes on pages 4 to 6 form part of these financial statements.

Page 2

 

 
LINEA EN2 LTD


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 October 2022
10
(383,703)
(383,693)





Profit for the year
-
144,176
144,176





At 1 October 2023
10
(239,527)
(239,517)





Profit for the year
-
44,120
44,120



At 30 September 2024
10
(195,407)
(195,397)



The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
LINEA EN2 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Linea EN2 Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:
Registered number: 10363522
Registered office: The Courtyard, 14a Sydenham Road, Croydon, England, CR0 2EE.

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.

Rendering of services

Revenue 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 revenue 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.

Page 4

 
LINEA EN2 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.3

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.

 
2.4

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. 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.

 
2.5

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 Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).


4.


Debtors

2024
2023
£
£


Other debtors
113,814
97,343

113,814
97,343



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
656
1,530

656
1,530


Page 5

 
LINEA EN2 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
13,911

Other creditors
308,367
322,979

Accruals and deferred income
1,500
1,500

309,867
338,390


 
Page 6