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Registered number: 03532120









MEERON LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 29 DECEMBER 2024

 
MEERON LIMITED
REGISTERED NUMBER: 03532120

BALANCE SHEET
AS AT 29 DECEMBER 2024

29 December 2024
31 December 2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
210,892
31,826

  
210,892
31,826

Current assets
  

Debtors: amounts falling due after more than one year
 5 
57,749
116,827

Debtors: amounts falling due within one year
 5 
158,164
70,443

Cash at bank and in hand
 6 
1,035,659
1,055,005

  
1,251,572
1,242,275

Creditors: amounts falling due within one year
 7 
(489,826)
(348,235)

Net current assets
  
 
 
761,746
 
 
894,040

Total assets less current liabilities
  
972,638
925,866

Net assets
  
972,638
925,866


Capital and reserves
  

Called up share capital 
 8 
2
2

Profit and loss account
  
972,636
925,864

  
972,638
925,866


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.




 

Page 1

 
MEERON LIMITED
REGISTERED NUMBER: 03532120
    
BALANCE SHEET (CONTINUED)
AS AT 29 DECEMBER 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
M Baron
Director

Date: 11 June 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
MEERON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 DECEMBER 2024

1.


General information

Meeron Limited is a private company limited by shares and registered in England and Wales. Its registered office address is Lexham House, 75 High Street North, Dunstable, Bedfordshire, LU6 1JF.
The financial statements are presented in Sterling (£), rounded to the nearest £1.

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

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

 
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 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:

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.

 
2.4

Interest income

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

Page 3

 
MEERON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
33.33% straight line
Office equipment
-
33.33% straight line
Computer equipment
-
20% - 33.33% 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.

 
2.7

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.

 
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. 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.

Page 4

 
MEERON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 DECEMBER 2024

2.Accounting policies (continued)

 
2.9

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.

 
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, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. 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. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of comprehensive income.

  
2.11

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.


3.


Employees

The average monthly number of employees, including directors, during the period was 7 (2023 - 7).

Page 5

 
MEERON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 DECEMBER 2024

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 30 December 2023
270
42,783
3,602,572
3,645,625


Additions
94,377
1,923
100,053
196,353



At 29 December 29 December 2024

94,647
44,706
3,702,625
3,841,978



Depreciation


At 30 December 2023
270
42,217
3,571,312
3,613,799


Charge for the period on owned assets
-
344
16,943
17,287



At 29 December 29 December 2024

270
42,561
3,588,255
3,631,086



Net book value



At 29 December 29 December 2024
94,377
2,145
114,370
210,892



At 29 December 31 December 2023
-
566
31,260
31,826

Page 6

 
MEERON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 DECEMBER 2024

5.


Debtors

29 December 2024
31 December 2023
£
£

Due after more than one year

Other debtors
57,749
116,827


29 December 2024
31 December 2023
£
£

Due within one year

Trade debtors
2,683
538

Amounts owed by group undertakings
-
1,028

Other debtors
101,843
13,554

Prepayments and accrued income
53,638
55,323

158,164
70,443



6.


Cash and cash equivalents

29 December 2024
31 December 2023
£
£

Cash at bank and in hand
1,035,659
1,055,005


Page 7

 
MEERON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

29 December 2024
31 December 2023
£
£

Trade creditors
79,476
28,608

Amounts owed to group undertakings
21,760
8

Other taxation and social security
6,118
21,453

Other creditors
356,397
274,243

Accruals and deferred income
26,075
23,923

489,826
348,235



8.


Share capital

29 December 2024
31 December 2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1.00 each
2
2



9.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company  in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £9,683 (2023 - £9,130). Pension contributions amounting to £1,395 (2023 - £1,256) were payable to the fund at the balance sheet date and are included in creditors.


10.


Related party transactions

The company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the group.


11.


Controlling party

The parent undertaking is The National Bingo Game Association Limited. The group has taken advantage of exemptions available from preparing on the basis that the group qualify as a small group.
In the opinion of the directors there is no ultimate party.

Page 8

 
MEERON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 DECEMBER 2024

12.


Auditors' information

The auditors' report on the financial statements for the period ended 29 December 2024 was unqualified.

The audit report was signed on 18 June 2025 by Alexander Chrysaphiades FCA (senior statutory auditor) on behalf of Adler Shine LLP.

 
Page 9