Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-312024-01-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11274474 2024-01-01 2024-10-31 11274474 2023-01-01 2023-12-31 11274474 2024-10-31 11274474 2023-12-31 11274474 c:Director1 2024-01-01 2024-10-31 11274474 d:FurnitureFittings 2024-01-01 2024-10-31 11274474 d:FurnitureFittings 2024-10-31 11274474 d:FurnitureFittings 2023-12-31 11274474 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-10-31 11274474 d:ComputerEquipment 2024-01-01 2024-10-31 11274474 d:ComputerEquipment 2024-10-31 11274474 d:ComputerEquipment 2023-12-31 11274474 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-10-31 11274474 d:OwnedOrFreeholdAssets 2024-01-01 2024-10-31 11274474 d:CurrentFinancialInstruments 2024-10-31 11274474 d:CurrentFinancialInstruments 2023-12-31 11274474 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 11274474 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11274474 d:ShareCapital 2024-10-31 11274474 d:ShareCapital 2023-12-31 11274474 d:RetainedEarningsAccumulatedLosses 2024-10-31 11274474 d:RetainedEarningsAccumulatedLosses 2023-12-31 11274474 c:FRS102 2024-01-01 2024-10-31 11274474 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-10-31 11274474 c:FullAccounts 2024-01-01 2024-10-31 11274474 c:PrivateLimitedCompanyLtd 2024-01-01 2024-10-31 11274474 2 2024-01-01 2024-10-31 11274474 e:PoundSterling 2024-01-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 11274474









CHARLOTTE CORRIGAN LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2024

 
CHARLOTTE CORRIGAN LIMITED
REGISTERED NUMBER: 11274474

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

31 October
31 December
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,168
3,061

  
3,168
3,061

Current assets
  

Debtors: amounts falling due within one year
 5 
278
2,748

Cash at bank and in hand
 6 
65,411
50,581

  
65,689
53,329

Creditors: amounts falling due within one year
 7 
(39,427)
(33,003)

Net current assets
  
 
 
26,262
 
 
20,326

Total assets less current liabilities
  
29,430
23,387

  

Net assets
  
29,430
23,387


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
29,330
23,287

  
29,430
23,387


Page 1

 
CHARLOTTE CORRIGAN LIMITED
REGISTERED NUMBER: 11274474
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 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 period 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 by: 




L K Roeder
Director

Date: 23 June 2025

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

Page 2

 
CHARLOTTE CORRIGAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

Charlotte Corrigan Limited is a private company limited by shares and incorporated in England and Wales (registered number 11274474). The registered office is Floor 5, Tower point, 44 North Road, Brighton, England, BN1 1YR                             .

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 3

 
CHARLOTTE CORRIGAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
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.

 
2.5

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.


 
2.6

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.

Page 4

 
CHARLOTTE CORRIGAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.6
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:

Fixtures and fittings
-
15%
straight line method
Computer equipment
-
25%
straight line method

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.

 
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

 
3.1

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.

Page 5

 
CHARLOTTE CORRIGAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

4.


Tangible fixed assets







Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
719
4,449
5,168


Additions
586
936
1,522



At 31 October 2024

1,305
5,385
6,690



Depreciation


At 1 January 2024
539
1,568
2,107


Charge for the period on owned assets
166
1,249
1,415



At 31 October 2024

705
2,817
3,522



Net book value



At 31 October 2024
600
2,568
3,168



At 31 December 2023
180
2,881
3,061


5.


Debtors

31 October
31 December
2024
2023
£
£


Other debtors
278
2,748

278
2,748


Page 6

 
CHARLOTTE CORRIGAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

6.


Cash and cash equivalents

31 October
31 December
2024
2023
£
£

Cash at bank and in hand
65,411
50,581

Less: bank overdrafts
(20,617)
(21,591)

44,794
28,990



7.


Creditors: Amounts falling due within one year

31 October
31 December
2024
2023
£
£

Bank overdrafts
20,617
21,591

Corporation tax
7,398
-

Other creditors
9,612
9,612

Accruals and deferred income
1,800
1,800

39,427
33,003


 
Page 7