Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-31false112023-04-01falseuniversal e-book platformfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06913707 2023-04-01 2024-03-31 06913707 2022-04-01 2023-03-31 06913707 2024-03-31 06913707 2023-03-31 06913707 2022-04-01 06913707 c:Director1 2023-04-01 2024-03-31 06913707 c:RegisteredOffice 2023-04-01 2024-03-31 06913707 d:FurnitureFittings 2023-04-01 2024-03-31 06913707 d:FurnitureFittings 2024-03-31 06913707 d:FurnitureFittings 2023-03-31 06913707 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06913707 d:OtherPropertyPlantEquipment 2023-04-01 2024-03-31 06913707 d:OtherPropertyPlantEquipment 2024-03-31 06913707 d:OtherPropertyPlantEquipment 2023-03-31 06913707 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06913707 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06913707 d:PatentsTrademarksLicencesConcessionsSimilar 2024-03-31 06913707 d:PatentsTrademarksLicencesConcessionsSimilar 2023-03-31 06913707 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-01 2024-03-31 06913707 d:CurrentFinancialInstruments 2024-03-31 06913707 d:CurrentFinancialInstruments 2023-03-31 06913707 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06913707 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 06913707 d:ShareCapital 2023-04-01 2024-03-31 06913707 d:ShareCapital 2024-03-31 06913707 d:ShareCapital 2022-04-01 2023-03-31 06913707 d:ShareCapital 2023-03-31 06913707 d:ShareCapital 2022-04-01 06913707 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 06913707 d:RetainedEarningsAccumulatedLosses 2024-03-31 06913707 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 06913707 d:RetainedEarningsAccumulatedLosses 2023-03-31 06913707 d:RetainedEarningsAccumulatedLosses 2022-04-01 06913707 c:OrdinaryShareClass1 2023-04-01 2024-03-31 06913707 c:OrdinaryShareClass1 2024-03-31 06913707 c:OrdinaryShareClass1 2023-03-31 06913707 c:FRS102 2023-04-01 2024-03-31 06913707 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06913707 c:FullAccounts 2023-04-01 2024-03-31 06913707 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06913707 d:PatentsTrademarksLicencesConcessionsSimilar d:ExternallyAcquiredIntangibleAssets 2023-04-01 2024-03-31 06913707 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2023-04-01 2024-03-31 06913707 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06913707









123DOC EDUCATION LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
123DOC EDUCATION LIMITED
 
 
COMPANY INFORMATION


Director
Sabine Guerry 




Registered number
06913707



Registered office
64 Pine Gardens

London

HA4 9TJ





 
123DOC EDUCATION LIMITED
 

CONTENTS



Page
Balance Sheet
1 - 2
Statement of Changes in Equity
3 - 4
Notes to the Financial Statements
5 - 10


 
123DOC EDUCATION LIMITED
REGISTERED NUMBER: 06913707

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
400,395
350,795

Tangible assets
 5 
186,467
238,116

  
586,862
588,911

Current assets
  

Debtors: amounts falling due within one year
 6 
147,157
171,835

Cash at bank and in hand
  
9,668
462

  
156,825
172,297

Creditors: amounts falling due within one year
 7 
(704,062)
(748,876)

Net current liabilities
  
 
 
(547,237)
 
 
(576,579)

Total assets less current liabilities
  
39,625
12,332

  

Net assets
  
39,625
12,332


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
39,525
12,232

  
39,625
12,332


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 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 22 June 2025.


Page 1

 
123DOC EDUCATION LIMITED
REGISTERED NUMBER: 06913707
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024



Sabine Guerry
Director

The notes on pages 5 to 10 form part of these financial statements.

Page 2

 
123DOC EDUCATION LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2023
100
12,232
12,332


Comprehensive income for the year

Profit for the year

-
27,293
27,293


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
27,293
27,293


Total transactions with owners
-
-
-


At 31 March 2024
100
39,525
39,625


The notes on pages 5 to 10 form part of these financial statements.

Page 3

 
123DOC EDUCATION LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2022
100
(83,421)
(83,321)


Comprehensive income for the year

Profit for the year

-
95,653
95,653


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
95,653
95,653


Total transactions with owners
-
-
-


At 31 March 2023
100
12,232
12,332


The notes on pages 5 to 10 form part of these financial statements.

Page 4

 
123DOC EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is
64 Pine Gardens
London
HA4 9TJ
United Kingdom

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:

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.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 5

 
123DOC EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
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

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 Amortisation is provided on the following bases:

Development expenditure
-
5%
Straight line basis

 
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%
Other fixed assets
-
10%

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.

Page 6

 
123DOC EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
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.

 
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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer
settlement of the liability for at least twelve months after the reporting date.

  
2.11

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.


3.


Employees

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

Page 7

 
123DOC EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Intangible assets




Other Intangible assets

£



Cost


At 1 April 2023
388,105


Additions
98,234



At 31 March 2024

486,339



Amortisation


At 1 April 2023
37,310


Charge for the year on owned assets
48,634



At 31 March 2024

85,944



Net book value



At 31 March 2024
400,395



At 31 March 2023
350,795



Page 8

 
123DOC EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Tangible fixed assets





Fixtures and fittings
Other fixed assets
Total

£
£
£



Cost or valuation


At 1 April 2023
782
516,487
517,269



At 31 March 2024

782
516,487
517,269



Depreciation


At 1 April 2023
782
278,371
279,153


Charge for the year on owned assets
-
51,649
51,649



At 31 March 2024

782
330,020
330,802



Net book value



At 31 March 2024
-
186,467
186,467



At 31 March 2023
-
238,116
238,116


6.


Debtors

2024
2023
£
£


Trade debtors
144,461
158,431

Other debtors
2,696
13,404

147,157
171,835


Page 9

 
123DOC EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
-
4

Corporation tax
14,097
-

Other taxation and social security
19,232
23,620

Other creditors
667,358
688,095

Accruals and deferred income
3,375
37,157

704,062
748,876



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



9.


Related party transactions

Summary of transactions with entities with joint control or significant interest
Provision of interest free funding from a company controlled by the director. The funding is repayable on
demand.
Expenditure with and payables to related parties
During the year, the Company was charged £26,000 (2023: £78,500) management fees by a related comapny under common control. As at the year end, the Company owes £610,403 (2023: £636,421) to the related entity.
As at the year end, the Company owes £56,955 (2023 : £51,674) to key management of the Company.
 


10.


Controlling party

The ultimate controlling party is Sabine Guerry, director and shareholder of the Company.

 
Page 10