Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302true2falsefalse2023-10-01No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09765155 2023-10-01 2024-09-30 09765155 2022-10-01 2023-09-30 09765155 2024-09-30 09765155 2023-09-30 09765155 c:CompanySecretary1 2023-10-01 2024-09-30 09765155 c:Director1 2023-10-01 2024-09-30 09765155 c:Director2 2023-10-01 2024-09-30 09765155 c:Director3 2023-10-01 2024-09-30 09765155 c:RegisteredOffice 2023-10-01 2024-09-30 09765155 d:CurrentFinancialInstruments 2024-09-30 09765155 d:CurrentFinancialInstruments 2023-09-30 09765155 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09765155 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 09765155 d:ShareCapital 2024-09-30 09765155 d:ShareCapital 2023-09-30 09765155 d:RetainedEarningsAccumulatedLosses 2024-09-30 09765155 d:RetainedEarningsAccumulatedLosses 2023-09-30 09765155 c:OrdinaryShareClass1 2023-10-01 2024-09-30 09765155 c:OrdinaryShareClass1 2024-09-30 09765155 c:OrdinaryShareClass1 2023-09-30 09765155 c:FRS102 2023-10-01 2024-09-30 09765155 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09765155 c:FullAccounts 2023-10-01 2024-09-30 09765155 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09765155









FCAP ONE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
FCAP ONE LIMITED
 
 
COMPANY INFORMATION


Directors
P Emmerson 
C Campbell 
Gold Round Limited 




Company secretary
Cossey Cosec Services Limited



Registered number
09765155



Registered office
4th Floor
24 Old Bond Street

London

United Kingdom

W1S 4AW





 
FCAP ONE LIMITED
REGISTERED NUMBER: 09765155

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1
1

Cash at bank and in hand
  
3,905
3,975

  
3,906
3,976

Creditors: amounts falling due within one year
 5 
(5,060)
(5,060)

Net current liabilities
  
 
 
(1,154)
 
 
(1,084)

Total assets less current liabilities
  
(1,154)
(1,084)

  

Net liabilities
  
(1,154)
(1,084)


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
(1,155)
(1,085)

Shareholders' funds
  
(1,154)
(1,084)


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.

Page 1

 
FCAP ONE LIMITED
REGISTERED NUMBER: 09765155
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



P Emmerson
Director

Date: 23 June 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
FCAP ONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Fcap One Limited is a private company, limited by shares, registered in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
The principal activity of the company is that of a loan company.

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 Section 1A of Financial Reporting Standard 102 ('FRS 102'), the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

(i) Financial assets
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in Statement of Comprehensive Income.
(ii) Financial liabilities
Basic financial liabilities, including trade and other creditors and bank loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
 
Page 3

 
FCAP ONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.3
Financial instruments (continued)

(iii) Offsetting
Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
 


3.


Employees

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


4.


Debtors

2024
2023
£
£


Other debtors
1
1



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
5,060
5,060



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares shares of £0.01 each
1
1


 
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