Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06699261 2023-10-01 2024-09-30 06699261 2022-10-01 2023-09-30 06699261 2024-09-30 06699261 2023-09-30 06699261 c:Director1 2023-10-01 2024-09-30 06699261 d:ComputerEquipment 2023-10-01 2024-09-30 06699261 d:ComputerEquipment 2024-09-30 06699261 d:ComputerEquipment 2023-09-30 06699261 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06699261 d:CurrentFinancialInstruments 2024-09-30 06699261 d:CurrentFinancialInstruments 2023-09-30 06699261 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 06699261 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 06699261 d:ShareCapital 2024-09-30 06699261 d:ShareCapital 2023-09-30 06699261 d:RetainedEarningsAccumulatedLosses 2024-09-30 06699261 d:RetainedEarningsAccumulatedLosses 2023-09-30 06699261 c:FRS102 2023-10-01 2024-09-30 06699261 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 06699261 c:FullAccounts 2023-10-01 2024-09-30 06699261 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06699261 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 06699261









SIENA MARKETING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
SIENA MARKETING LIMITED
REGISTERED NUMBER: 06699261

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
24
36

Current assets
  

Debtors: amounts falling due within one year
 5 
7,470
270

Cash at bank and in hand
  
13,535
15,208

  
21,005
15,478

Creditors: amounts falling due within one year
 6 
(13,125)
(6,351)

Net current assets
  
 
 
7,880
 
 
9,127

  

Net assets
  
7,904
9,163


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
7,804
9,063

  
7,904
9,163


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 by: 


Debbie Hellard
Director

Date: 13 June 2025

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
SIENA MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Siena Marketing Limited is a private company limited by shares incorporated in the United Kingdom and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.

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 company's functional and presentational currency is GBP.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises fees receivable by the company in respect of consultancy services provided to clients during the year plus recharged expenses incurred during the provision of those services.

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding rebates and value added tax.

  
2.3

Pensions

The company makes optional payments into the director's personal pension plan, the assets of which are held separately from the company in an independently administered fund. The contributions are recognised as an expense in the Statement of income and retained earnings in the period in which they are paid.

 
2.4

Taxation

Tax is recognised in profit or loss.

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.


 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.

Page 2

 
SIENA MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.6

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment
-
33.33%

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.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.8

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.

 
2.9

Creditors

Short-term creditors are measured at the transaction price.

  
2.10

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors plus loans from related parties.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.


3.


Employees

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

Page 3

 
SIENA MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Computer equipment

£



Cost


At 1 October 2023
1,398



At 30 September 2024

1,398



Depreciation


At 1 October 2023
1,362


Charge for the year on owned assets
12



At 30 September 2024

1,374



Net book value



At 30 September 2024
24



At 30 September 2023
36


5.


Debtors

2024
2023
£
£


Trade debtors
7,200
-

Prepayments
270
270

7,470
270


Page 4

 
SIENA MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,422
-

Corporation tax
5,236
2,196

Other taxation and social security
3,299
1,590

Other creditors
518
915

Accruals
1,650
1,650

13,125
6,351



7.


Related party transactions

The director has provided the company with an interest free loan, which is unsecured and repayable on demand. At the balance sheet date the company owed £518 (2023: £915) to D J Hellard.

 
Page 5