Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-302023-07-01falseTour Operator Activities & Activities of Tourist Guides11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12665317 2023-07-01 2024-06-30 12665317 2022-07-01 2023-06-30 12665317 2024-06-30 12665317 2023-06-30 12665317 c:Director1 2023-07-01 2024-06-30 12665317 d:OfficeEquipment 2023-07-01 2024-06-30 12665317 d:OfficeEquipment 2024-06-30 12665317 d:OfficeEquipment 2023-06-30 12665317 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 12665317 d:CurrentFinancialInstruments 2024-06-30 12665317 d:CurrentFinancialInstruments 2023-06-30 12665317 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12665317 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12665317 d:ShareCapital 2024-06-30 12665317 d:ShareCapital 2023-06-30 12665317 d:RetainedEarningsAccumulatedLosses 2024-06-30 12665317 d:RetainedEarningsAccumulatedLosses 2023-06-30 12665317 c:OrdinaryShareClass1 2023-07-01 2024-06-30 12665317 c:OrdinaryShareClass1 2024-06-30 12665317 c:OrdinaryShareClass1 2023-06-30 12665317 c:FRS102 2023-07-01 2024-06-30 12665317 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12665317 c:FullAccounts 2023-07-01 2024-06-30 12665317 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12665317 2 2023-07-01 2024-06-30 12665317 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12665317









CITYWALKERS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
CITYWALKERS LTD
REGISTERED NUMBER: 12665317

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Tangible assets
 4 
757
1,009

  
757
1,009

Current assets
  

Cash at bank and in hand
 5 
30,834
19,846

  
30,834
19,846

Creditors: amounts falling due within one year
 6 
(18,261)
(17,964)

Net current assets
  
 
 
12,573
 
 
1,882

Total assets less current liabilities
  
13,330
2,891

  

Net assets
  
13,330
2,891


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
13,329
2,890

  
13,330
2,891


Page 1

 
CITYWALKERS LTD
REGISTERED NUMBER: 12665317
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 by  




Dario D'amo
Director

Date: 26 June 2025

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

Page 2

 
CITYWALKERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Citywalkers Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is 7 Bell Yard, London, England, WC2A 2JR. The principal activity of the company during the year has been that of tour operators.

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.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
CITYWALKERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 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

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

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.


 
2.7

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

 
CITYWALKERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis.


Office equipment
-
25%
reducing balance

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.

 
2.8

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.

 
2.9

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.

 
2.10

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 1 (2023 - 1).

Page 5

 
CITYWALKERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 July 2023
1,275



At 30 June 2024

1,275



Depreciation


At 1 July 2023
266


Charge for the year on owned assets
252



At 30 June 2024

518



Net book value



At 30 June 2024
757



At 30 June 2023
1,009


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
30,834
19,846

Less: bank overdrafts
(936)
(3,463)

29,898
16,383


Page 6

 
CITYWALKERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
936
3,463

Corporation tax
2,574
684

Other creditors
12,026
8,817

Accruals and deferred income
2,725
5,000

18,261
17,964



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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


 
Page 7