Caseware UK (AP4) 2024.0.164 2024.0.164 3The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2024-01-01false3true 13026785 2024-01-01 2024-12-31 13026785 2024-12-31 13026785 2023-01-01 2023-12-31 13026785 2023-12-31 13026785 c:Director1 2024-01-01 2024-12-31 13026785 d:CurrentFinancialInstruments 2024-12-31 13026785 d:CurrentFinancialInstruments 2023-12-31 13026785 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13026785 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13026785 d:ShareCapital 2024-12-31 13026785 d:ShareCapital 2023-12-31 13026785 d:SharePremium 2024-12-31 13026785 d:SharePremium 2023-12-31 13026785 d:RetainedEarningsAccumulatedLosses 2024-12-31 13026785 d:RetainedEarningsAccumulatedLosses 2023-12-31 13026785 c:FRS102 2024-01-01 2024-12-31 13026785 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13026785 c:FullAccounts 2024-01-01 2024-12-31 13026785 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13026785 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 13026785













Cindie Limited

Financial statements
Information for filing with the registrar

31 December 2024




 
Cindie Limited


Balance sheet
At 31 December 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors
 4 
217,669
13,059

Cash at bank and in hand
  
13,874
7,908

  
231,543
20,967

Creditors: amounts falling due within one year
 5 
(560,898)
(297,883)

Net current liabilities
  
 
 
(329,355)
 
 
(276,916)

Total assets less current liabilities
  
(329,355)
(276,916)

  

Net liabilities
  
(329,355)
(276,916)


Capital and reserves
  

Called up share capital 
  
107
107

Share premium account
  
649,893
649,893

Profit and loss account
  
(979,355)
(926,916)

Shareholders' deficit
  
(329,355)
(276,916)

1

 
Cindie Limited

    
Balance sheet (continued)
At 31 December 2024

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 his 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 4 June 2025.




A W Kelly
Director

Company registered number: 13026785
The notes on pages 3 to 4 form part of these financial statements. 
2

 
Cindie Limited
 
 

Notes to the financial statements
Year ended 31 December 2024

1.


General information

Cindie Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England.  The address of the registered office is 2nd Floor Citygate, St James' Boulevard, Newcastle upon Tyne, Tyne & Wear, NE1 4JE.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors believe that the company will continue to be a going concern for the foreseeable future with the support of its parent company.

 
2.3

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.

 
2.4

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. 

 
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 balance sheet date in the countries where the company operates and generates income.

3

 
Cindie Limited
 
 

Notes to the financial statements
Year ended 31 December 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Debtors

2024
2023
£
£


Trade debtors
89,210
13,059

Prepayments and accrued income
128,459
-

217,669
13,059



5.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
6,275
8,092

Amounts owed to group undertakings
550,457
287,419

Other taxation and social security
17
9

Accruals and deferred income
4,149
2,363

560,898
297,883



6.


Related party transactions

At the year end amounts owed to group companies in respect of recharged costs and revenues was as follows:


2024
2023
£
£

Digital Media Distribution Limited
550,457
287,419
550,457
287,419

The loan is unsecured, interest free and has no fixed repayment terms.
 
4