Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 false 2 false Management consultancy activities other than financial management 2024-01-01 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08818478 2024-01-01 2024-12-31 08818478 2023-01-01 2023-12-31 08818478 2024-12-31 08818478 2023-12-31 08818478 c:Director1 2024-01-01 2024-12-31 08818478 d:OfficeEquipment 2024-01-01 2024-12-31 08818478 d:OfficeEquipment 2024-12-31 08818478 d:OfficeEquipment 2023-12-31 08818478 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08818478 d:CurrentFinancialInstruments 2024-12-31 08818478 d:CurrentFinancialInstruments 2023-12-31 08818478 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08818478 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08818478 d:ShareCapital 2024-12-31 08818478 d:ShareCapital 2023-12-31 08818478 d:RetainedEarningsAccumulatedLosses 2024-12-31 08818478 d:RetainedEarningsAccumulatedLosses 2023-12-31 08818478 c:OrdinaryShareClass1 2024-01-01 2024-12-31 08818478 c:OrdinaryShareClass1 2024-12-31 08818478 c:OrdinaryShareClass1 2023-12-31 08818478 c:FRS102 2024-01-01 2024-12-31 08818478 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08818478 c:FullAccounts 2024-01-01 2024-12-31 08818478 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08818478 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08818478 TMOET LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
TMOET LIMITED REGISTERED NUMBER: 08818478 BALANCE SHEET AS AT 31 DECEMBER 2024
| 2024 | 2024 | 2023 | 2023
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | - |  | 417
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,528 |  | 9,836 |
Cash at bank and in hand |  | 191,430 |  | 189,800 |
|  | 193,958 |  | 199,636 |
Creditors: amounts falling due within one year | 6 | (4,329) |  | (16,536) |
NET CURRENT ASSETS |  |  | 189,629 |  | 183,100
NET ASSETS |  |  | 189,629 |  | 183,517
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 189,529 |  | 183,417
|  |  | 189,629 |  | 183,517
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 year 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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
TMOET LIMITED REGISTERED NUMBER: 08818478 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
P D L Mottershead
Director
Date: 16 June 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
TMOET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | GENERAL INFORMATION
Tmoet Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The Company's functional and presentational currency is GBP. 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 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of management consultancy services provided during the year, exclusive of Value Added Tax. Revenue is recognised as the fair value of consideration received or receivable and is recognised based on the date the work was performed.
| 2.3 | PENSIONS
The Company contributes to the personal pension plan of one of the directors. Contributions are recognised in the year in which they are paid.
| 2.4 | 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 balance sheet date in the countries where the Company operates and generates income.
| 2.5 | 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
TMOET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | 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:
|  |  |  | Office equipment | - | 3 years
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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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 year was 2 (2023 - 2).
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TMOET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | TANGIBLE FIXED ASSETS
|  | Office equipment
|  | £
| COST OR VALUATION |
| At 1 January 2024 | 1,249
| At 31 December 2024 | 1,249
| DEPRECIATION |
| At 1 January 2024 | 832
| Charge for the year on owned assets | 417
| At 31 December 2024 | 1,249
| NET BOOK VALUE |
| At 31 December 2024 | -
| At 31 December 2023 | 417
5. | DEBTORS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 2,000 | 9,716
| Prepayments and accrued income | 528 | 120
|  | 2,528 | 9,836
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Corporation tax | 1,531 | 11,996
| Other creditors | 1,028 | 2,860
| Accruals and deferred income | 1,770 | 1,680
|  | 4,329 | 16,536
Page 5
TMOET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | SHARE CAPITAL
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2023 - 100) Ordinary shares of £1 each | 100 | 100
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