Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30falsetrue1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2023-07-01false1 14163492 2023-07-01 2024-06-30 14163492 2022-08-01 2023-06-30 14163492 2024-06-30 14163492 2023-06-30 14163492 c:Director2 2023-07-01 2024-06-30 14163492 d:CurrentFinancialInstruments 2024-06-30 14163492 d:CurrentFinancialInstruments 2023-06-30 14163492 d:Non-currentFinancialInstruments 2024-06-30 14163492 d:Non-currentFinancialInstruments 2023-06-30 14163492 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14163492 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 14163492 d:ShareCapital 2024-06-30 14163492 d:ShareCapital 2023-06-30 14163492 d:RetainedEarningsAccumulatedLosses 2024-06-30 14163492 d:RetainedEarningsAccumulatedLosses 2023-06-30 14163492 c:FRS102 2023-07-01 2024-06-30 14163492 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 14163492 c:FullAccounts 2023-07-01 2024-06-30 14163492 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 14163492 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 14163492









MOLA PUBLISHING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
MOLA PUBLISHING LIMITED
REGISTERED NUMBER: 14163492

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors
 4 
7,569
6,589

Cash at bank and in hand
 5 
185
1,710

  
7,754
8,299

Creditors: amounts falling due within one year
 6 
-
(44,430)

Net current assets/(liabilities)
  
 
 
7,754
 
 
(36,131)

Total assets less current liabilities
  
7,754
(36,131)

  

Net assets/(liabilities)
  
7,754
(36,131)


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
7,752
(36,133)

  
7,754
(36,131)


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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 June 2025.




Mr R Suwanto
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
MOLA PUBLISHING LIMITED
REGISTERED NUMBER: 14163492
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024


Page 2

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

1.


General information

Mola Publishing Limited is a private company limited by share capital, incorporated in England and Wales, registration number 14163492. The address of the registered office is 3rd Floor 21 Tower Street, London, England, WC2H 9NS.

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

Since the reporting date, a decision has been made by the directors of associated companies that financial support for the Company will not continue and therefore the financial statements have been prepared on a basis other than the going concern basis. This basis includes, where applicable, writing the company's assets down to net realisable value. No provision has been made for the future costs of terminating the business unless such costs were committed at the reporting date. 
Due to the above, the Company will cease trading after the reporting date.

 
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.

 
2.4

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.

 
2.5

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.

 
2.6

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.

Page 3

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

3.


Employees




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


4.


Debtors

2024
2023
£
£


Prepayments and accrued income
-
1

-
1


Other debtors
6,673
6,107

Prepayments and accrued income
896
481

7,569
6,589



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
185
1,710

185
1,710



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
-
44,430

-
44,430


Page 4

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

7.


Related party transactions

Included in other creditors at the balance sheet date is an amount of £Nil (2023: £16,430) due to an entity owned and controlled by the director. The amount was in respect of expenses borne on behalf of this company and during the period was written off as unrecoverable.
Also included in other creditors at the balance sheet date is an amount of £Nil (2023: £28,000) due to an associated company. The lendor company is owned and controlled by an individual who has also been identified as a person with significant control status for this company. The amount was in respect of cash advances to this company. A formal loan agreement was entered into on 1 January 2024 and interest totalling £3,696 at a rate of 4% per annum has been included in these accounts. The loan was written off as unrecoverable during the period.

 
Page 5