Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.112023-09-01falseNo description of principal activitytruetruefalse 12822786 2023-09-01 2024-08-31 12822786 2022-09-01 2023-08-31 12822786 2024-08-31 12822786 2023-08-31 12822786 c:Director1 2023-09-01 2024-08-31 12822786 c:RegisteredOffice 2023-09-01 2024-08-31 12822786 d:OfficeEquipment 2023-09-01 2024-08-31 12822786 d:OfficeEquipment 2024-08-31 12822786 d:OfficeEquipment 2023-08-31 12822786 d:CurrentFinancialInstruments 2024-08-31 12822786 d:CurrentFinancialInstruments 2023-08-31 12822786 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12822786 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12822786 d:ShareCapital 2024-08-31 12822786 d:ShareCapital 2023-08-31 12822786 d:RetainedEarningsAccumulatedLosses 2024-08-31 12822786 d:RetainedEarningsAccumulatedLosses 2023-08-31 12822786 c:FRS102 2023-09-01 2024-08-31 12822786 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12822786 c:FullAccounts 2023-09-01 2024-08-31 12822786 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12822786 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company registration number: 12822786







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024


COSMIC COINCIDENCES LIMITED






































img0bdd.png                        

 


COSMIC COINCIDENCES LIMITED
 


 
COMPANY INFORMATION


Director
F Denman 




Registered number
12822786



Registered office
4th Floor
95 Gresham Street

London

EC2V 7AB




Accountants
Menzies LLP
Chartered Accountants

4th Floor

95 Gresham Street

London

EC2V 7AB





 


COSMIC COINCIDENCES LIMITED
REGISTERED NUMBER:12822786



BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
16,309
16,309

  
16,309
16,309

Current assets
  

Stocks
  
67,363
52,605

Cash at bank and in hand
  
5,620
1,031

  
72,983
53,636

Creditors: amounts falling due within one year
 5 
(200,768)
(109,484)

Net current liabilities
  
 
 
(127,785)
 
 
(55,848)

Total assets less current liabilities
  
(111,476)
(39,539)

  

Net liabilities
  
(111,476)
(39,539)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(111,576)
(39,639)

  
(111,476)
(39,539)


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 her 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 on 30 May 2025.




F Denman
Director

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 


COSMIC COINCIDENCES LIMITED
 


 
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Cosmic Coincidences Limited is a private company, limited by shares, registered in England & Wales, company registration number 12822786. The registered office is disclosed on the company information page.

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

Going concern

As at the year end the company had net liabilities of £111,476 (2023: £39,539). The director has confirmed that they will provide support to allow the company to meet it's creditors as they fall due. Therefore, it is the director’s opinion that the going concern basis of preparation is appropriate.

 
2.3

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 generated by providing energy healing services and events and the sale of crystals and artwork and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 2

 


COSMIC COINCIDENCES LIMITED
 


 
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
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.

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
-
Not depreciated

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, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


Employees




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

Page 3

 


COSMIC COINCIDENCES LIMITED
 


 
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 September 2023
16,309



At 31 August 2024

16,309






Net book value



At 31 August 2024
16,309


5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
197,108
105,524

Accruals and deferred income
3,660
3,960

200,768
109,484



6.


Related party transactions

As at the balance sheet date, within other creditors, there is a balance of £138,371 (2023: £54,892) owed to a company under common control. Subsequent to the year-end, the company under common control formally waived repayment of the outstanding loan. This event is considered a non-adjusting post balance sheet event and has not been reflected in the financial statements for the year ended 31 August 2024.
Also within other creditors is a balance of £58,737 (2023: £50,632) owed to the director. These loans have been provided interest free and are repayable on demand.

 
Page 4