Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30No description of principal activity2023-07-01false11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05806287 2023-07-01 2024-06-30 05806287 2022-07-01 2023-06-30 05806287 2024-06-30 05806287 2023-06-30 05806287 c:Director1 2023-07-01 2024-06-30 05806287 d:PlantMachinery 2023-07-01 2024-06-30 05806287 d:PlantMachinery 2024-06-30 05806287 d:PlantMachinery 2023-06-30 05806287 d:CurrentFinancialInstruments 2024-06-30 05806287 d:CurrentFinancialInstruments 2023-06-30 05806287 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 05806287 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 05806287 d:ShareCapital 2024-06-30 05806287 d:ShareCapital 2023-06-30 05806287 d:RetainedEarningsAccumulatedLosses 2024-06-30 05806287 d:RetainedEarningsAccumulatedLosses 2023-06-30 05806287 c:FRS102 2023-07-01 2024-06-30 05806287 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05806287 c:FullAccounts 2023-07-01 2024-06-30 05806287 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05806287 6 2023-07-01 2024-06-30 05806287 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 05806287









ARTHESTER LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
ARTHESTER LIMITED
REGISTERED NUMBER: 05806287

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 6 
503,500
503,500

  
503,500
503,500

Current assets
  

Debtors: amounts falling due within one year
 7 
15,000
-

Cash at bank and in hand
 8 
798
2,444

  
15,798
2,444

Creditors: amounts falling due within one year
 9 
(404,271)
(389,271)

Net current liabilities
  
 
 
(388,473)
 
 
(386,827)

Total assets less current liabilities
  
115,027
116,673

  

Net assets
  
115,027
116,673


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
114,927
116,573

  
115,027
116,673


Page 1

 
ARTHESTER LIMITED
REGISTERED NUMBER: 05806287
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 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 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 10 June 2025.




R Saltoun
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ARTHESTER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

The legal form of the entity is a private company limited by shares and is incorporated and domiciled in England and Wales. The address of the company's registered office is 101 New Cavendish Street, 1st fFloor 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

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.

 
2.3

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 reporting date in the countries where the Company operates and generates income.


 
2.4

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:

Plant and machinery
-
20% reducing balance

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.

Page 3

 
ARTHESTER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Employee
1
1


4.


Taxation





Page 4

 
ARTHESTER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 July 2023
5,634



At 30 June 2024

5,634



Depreciation


At 1 July 2023
5,634



At 30 June 2024

5,634



Net book value



At 30 June 2024
-



At 30 June 2023
-

Page 5

 
ARTHESTER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 July 2023
503,500



At 30 June 2024
503,500






Net book value



At 30 June 2024
503,500



At 30 June 2023
503,500


7.


Debtors

2024
2023
£
£


Trade debtors
15,000
-

15,000
-



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
798
2,444

798
2,444


Page 6

 
ARTHESTER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
165,901
150,901

Other creditors
232,390
232,390

Accruals and deferred income
5,980
5,980

404,271
389,271


 
Page 7