Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31No description of principal activity2falsetrue2024-04-12false0trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15638912 2024-04-11 15638912 2024-04-12 2024-12-31 15638912 2023-01-01 2024-04-11 15638912 2024-12-31 15638912 c:Director2 2024-04-12 2024-12-31 15638912 d:ComputerEquipment 2024-04-12 2024-12-31 15638912 d:ComputerEquipment 2024-12-31 15638912 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-12 2024-12-31 15638912 d:CurrentFinancialInstruments 2024-12-31 15638912 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15638912 d:ShareCapital 2024-12-31 15638912 d:SharePremium 2024-12-31 15638912 d:RetainedEarningsAccumulatedLosses 2024-12-31 15638912 c:FRS102 2024-04-12 2024-12-31 15638912 c:AuditExempt-NoAccountantsReport 2024-04-12 2024-12-31 15638912 c:FullAccounts 2024-04-12 2024-12-31 15638912 c:PrivateLimitedCompanyLtd 2024-04-12 2024-12-31 15638912 e:PoundSterling 2024-04-12 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 15638912









UNION TECHNOLOGY & SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
UNION TECHNOLOGY & SERVICES LIMITED
REGISTERED NUMBER: 15638912

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
£

Fixed assets
  

Tangible assets
  
340

  
340

Current assets
  

Debtors: amounts falling due within one year
  
7,803

Cash at bank and in hand
  
106,458

  
114,261

Creditors: amounts falling due within one year
  
(29,960)

Net current assets
  
 
 
84,301

Total assets less current liabilities
  
84,641

  

Net assets
  
84,641


Capital and reserves
  

Called up share capital 
  
10

Share premium account
  
124,990

Profit and loss account
  
(40,359)

  
84,641


Page 1

 
UNION TECHNOLOGY & SERVICES LIMITED
REGISTERED NUMBER: 15638912
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

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 period 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 on 6 June 2025.




Mr M Linder
Director

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

Page 2

 
UNION TECHNOLOGY & SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Union Technology & Services Limited is a private company limited by shares, incorporated in England and Wales (company registered number 15638912). Company's registered office is 101 New Cavendish Street, 1st Floor South,London, W1W 6XH.

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.

 
2.3

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

 
UNION TECHNOLOGY & SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.3
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:

Computer equipment
-
25%

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.

 
2.4

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.

 
2.5

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.

 
2.6

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 period was 2.

Page 4

 
UNION TECHNOLOGY & SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
398



At 31 December 2024

398



Depreciation


Charge for the period
58



At 31 December 2024

58



Net book value



At 31 December 2024
340


5.


Debtors

2024
£


Trade debtors
1,777

Other debtors
6,026

7,803



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
106,458

106,458


Page 5

 
UNION TECHNOLOGY & SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
4,518

Other taxation and social security
7,489

Other creditors
308

Accruals and deferred income
17,645

29,960


 
Page 6