Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-291true2024-01-01false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09415367 2024-01-01 2024-12-31 09415367 1 2024-01-01 2024-12-31 09415367 2023-01-01 2023-12-31 09415367 2024-12-31 09415367 2023-12-31 09415367 d:Director1 2024-01-01 2024-12-31 09415367 c:OfficeEquipment 2024-12-31 09415367 c:OfficeEquipment 2023-12-31 09415367 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09415367 c:ComputerEquipment 2024-01-01 2024-12-31 09415367 c:CurrentFinancialInstruments 2024-12-31 09415367 c:CurrentFinancialInstruments 2023-12-31 09415367 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 09415367 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 09415367 c:ShareCapital 2024-12-31 09415367 c:ShareCapital 2023-12-31 09415367 c:RetainedEarningsAccumulatedLosses 2024-12-31 09415367 c:RetainedEarningsAccumulatedLosses 2023-12-31 09415367 d:FRS102 2024-01-01 2024-12-31 09415367 d:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09415367 d:FullAccounts 2024-01-01 2024-12-31 09415367 d:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09415367 2 2024-01-01 2024-12-31 09415367 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 09415367






GRAPHIDOS LIMITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED  31 DECEMBER 2024

 
GRAPHIDOS LIMITED
REGISTERED NUMBER: 09415367

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
36

  
-
36

Current assets
  

Debtors: amounts falling due within one year
 5 
9,525
9,416

Cash at bank and in hand
 6 
2,090
9,793

  
11,615
19,209

Creditors: amounts falling due within one year
 7 
(2,874)
(5,840)

Net current assets
  
 
 
8,741
 
 
13,369

Total assets less current liabilities
  
8,741
13,405

  

Net assets
  
8,741
13,405


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
8,740
13,404

  
8,741
13,405


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.


 
Page 1

 
GRAPHIDOS LIMITED
REGISTERED NUMBER: 09415367
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

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 29 May 2025.




M. Crespan
Director

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

Page 2

 
GRAPHIDOS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Graphidos Limited is a private company limited by shares and incorporated in England and Wales. Its
registered office is 30 Orange Street, London, WC2H 7HF.

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 value added tax.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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:

Computer equipment
-
33% 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

Debtors

Short term debtors are measured at transaction price.

Page 3

 
GRAPHIDOS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.9

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.


 
2.10

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.


3.


Employees

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

Page 4

 
GRAPHIDOS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 January 2024
5,779



At 31 December 2024

5,779



Depreciation


At 1 January 2024
5,743


Charge for the year on owned assets
36



At 31 December 2024

5,779



Net book value



At 31 December 2024
-



At 31 December 2023
36


5.


Debtors

2024
2023
£
£


VAT repayable
416
109

Other debtors
9,027
9,307

Prepayments
82
-

9,525
9,416



6.


Cash

2024
2023
£
£

Cash at bank
2,090
9,793

2,090
9,793


Page 5

 
GRAPHIDOS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
48
49

Corporation tax
1,026
3,991

Accruals
1,800
1,800

2,874
5,840



8.


Controlling party

The company is controlled by the director M. Crespan.

 
Page 6