Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-302023-07-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09648323 2023-07-01 2024-08-31 09648323 2022-07-01 2023-06-30 09648323 2024-08-31 09648323 2023-06-30 09648323 c:Director1 2023-07-01 2024-08-31 09648323 d:OfficeEquipment 2023-07-01 2024-08-31 09648323 d:OfficeEquipment 2024-08-31 09648323 d:OfficeEquipment 2023-06-30 09648323 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-08-31 09648323 d:CurrentFinancialInstruments 2024-08-31 09648323 d:CurrentFinancialInstruments 2023-06-30 09648323 d:Non-currentFinancialInstruments 2024-08-31 09648323 d:Non-currentFinancialInstruments 2023-06-30 09648323 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 09648323 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 09648323 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 09648323 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 09648323 d:ShareCapital 2024-08-31 09648323 d:ShareCapital 2023-06-30 09648323 d:RetainedEarningsAccumulatedLosses 2024-08-31 09648323 d:RetainedEarningsAccumulatedLosses 2023-06-30 09648323 c:EntityNoLongerTradingButTradedInPast 2023-07-01 2024-08-31 09648323 c:FRS102 2023-07-01 2024-08-31 09648323 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-08-31 09648323 c:FullAccounts 2023-07-01 2024-08-31 09648323 c:PrivateLimitedCompanyLtd 2023-07-01 2024-08-31 09648323 e:PoundSterling 2023-07-01 2024-08-31 iso4217:GBP xbrli:pure
Registered number: 09648323






TECHTEL LIMITED

UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 AUGUST 2024

 
TECHTEL LIMITED
REGISTERED NUMBER:09648323

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

31 August
30 June
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
81

  
-
81

Current assets
  

Debtors: amounts falling due within one year
 5 
5,500
4,416

Cash at bank and in hand
 6 
7,961
10,121

  
13,461
14,537

Creditors: amounts falling due within one year
 7 
(8,269)
(5,233)

Net current assets
  
 
 
5,192
 
 
9,304

Total assets less current liabilities
  
5,192
9,385

Creditors: amounts falling due after more than one year
 8 
(9,600)
(8,400)

  

Net (liabilities)/assets
  
(4,408)
985


Capital and reserves
  

Called up share capital 
  
20
20

Profit and loss account
  
(4,428)
965

  
(4,408)
985


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 his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
 
Page 1

 
TECHTEL LIMITED
REGISTERED NUMBER:09648323
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024


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 on 30 May 2025.




Julian Michael Fox
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
TECHTEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

1.Accounting policies

 
1.1

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:

 
1.2

Going concern

The company ceased trading on 31 August 2024. The company's trade was transferred to Techrelate Ltd at this date, a company in which Julian Fox is a director.

 
1.3

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.

 
1.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
1.5

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 reporting date in the countries where the Company operates and generates income.


Page 3

 
TECHTEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

1.Accounting policies (continued)

 
1.6

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.

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
-
33%

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.

 
1.7

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.

 
1.8

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.

 
1.9

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.

 
1.10

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.

Page 4

 
TECHTEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements,estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.


3.


Employees




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

Page 5

 
TECHTEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

4.


Tangible fixed assets







Office equipment

£



Cost or valuation


At 1 July 2023
1,612



At 31 August 2024

1,612



Depreciation


At 1 July 2023
1,531


Charge for the period on owned assets
80



At 31 August 2024

1,611



Net book value



At 31 August 2024
1



At 30 June 2023
80


5.


Debtors

31 August
30 June
2024
2023
£
£


Trade debtors
5,500
4,416

5,500
4,416


Page 6

 
TECHTEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

6.


Cash and cash equivalents

31 August
30 June
2024
2023
£
£

Cash at bank and in hand
7,961
10,121

Less: bank overdrafts
(1)
(1)

7,960
10,120



7.


Creditors: Amounts falling due within one year

31 August
30 June
2024
2023
£
£

Bank overdrafts
1
1

Trade creditors
3,900
174

Corporation tax
548
2,968

Other taxation and social security
1,120
890

Accruals and deferred income
2,700
1,200

8,269
5,233



8.


Creditors: Amounts falling due after more than one year

31 August
30 June
2024
2023
£
£

Other creditors
9,600
8,400

9,600
8,400



9.


Related party transactions

At the balance sheet date, the company owed £9,600 (2023 - £8,400) to Techrelate Ltd, a company in which Julian Fox is a director.

 
Page 7