Caseware UK (AP4) 2024.0.164 2024.0.164 false2023-10-01No description of principal activity00truetrue 12215875 2023-10-01 2024-09-30 12215875 2022-10-01 2023-09-30 12215875 2024-09-30 12215875 2023-09-30 12215875 c:Director1 2023-10-01 2024-09-30 12215875 d:CurrentFinancialInstruments 2024-09-30 12215875 d:CurrentFinancialInstruments 2023-09-30 12215875 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12215875 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12215875 d:ShareCapital 2024-09-30 12215875 d:ShareCapital 2023-09-30 12215875 d:RetainedEarningsAccumulatedLosses 2024-09-30 12215875 d:RetainedEarningsAccumulatedLosses 2023-09-30 12215875 c:OrdinaryShareClass1 2023-10-01 2024-09-30 12215875 c:OrdinaryShareClass1 2024-09-30 12215875 c:OrdinaryShareClass1 2023-09-30 12215875 c:FRS102 2023-10-01 2024-09-30 12215875 c:Audited 2023-10-01 2024-09-30 12215875 c:FullAccounts 2023-10-01 2024-09-30 12215875 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12215875 c:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12215875










ALLOC8 TICKETS LIMITED










Financial statements

Information for filing with the registrar

for the year ended 30 September 2024

 
ALLOC8 TICKETS LIMITED
Registered number: 12215875

Balance sheet
as at 30 September 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,901
21,438

Cash at bank and in hand
  
68,692
-

  
70,593
21,438

Creditors: amounts falling due within one year
 5 
(11,665)
(6,573)

Net current assets
  
 
 
58,928
 
 
14,865

  

Net assets
  
58,928
14,865


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
58,927
14,864

  
58,928
14,865


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 by: 




Mr A Botes
Director

Date: 27 June 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ALLOC8 TICKETS LIMITED
 

 
Notes to the financial statements
for the year ended 30 September 2024

1.


General information

Alloc8 Tickets Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is 2 Riverview Business Park, Shore Wood Road, Bromborough, Wirral, CH62 3RQ and the company registration number is 12215875.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

he financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the Company and are rounded to the nearest £1.
The following principal accounting policies have been applied:

 
2.2

Going concern

The company is reliant upon the continuing support of the group to meet its financial obligations as they fall due. The company has received confirmation from the group that this financial support will be provided for a period not less than 12 months from the approval of these financial statements. As such the directors believe the company to be a going concern and the financial statements have been prepared on a going concern basis. 

 
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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 2

 
ALLOC8 TICKETS LIMITED
 

 
Notes to the financial statements
for the year ended 30 September 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.5

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.

 
2.6

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.

 
2.7

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 Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

Page 3

 
ALLOC8 TICKETS LIMITED
 

 
Notes to the financial statements
for the year ended 30 September 2024

4.


Debtors

2024
2023
£
£


Trade debtors
1,901
21,438



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
7,165
3,573

Accruals and deferred income
4,500
3,000

11,665
6,573



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



7.


Related party transactions

The company has taken advantage of the exemption in section 33.1A of FRS 102 102 from disclosing transactions entered into between two or more members of a group, as all subsidiaries are wholly owned.


8.


Controlling party

The ultimate controlling party is the parent company, Fourth Wall Creative Limited.


9.


Auditors' information

The auditors' report on the financial statements for the year ended 30 September 2024 was unqualified.

The audit report was signed on 27 June 2025 by James Bagley (Senior statutory auditor) on behalf of PKF Smith Cooper Audit Limited.


Page 4