Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-312false0falsefalse2023-09-13No description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15136384 2023-09-12 15136384 2023-09-13 2025-01-31 15136384 2022-09-13 2023-09-12 15136384 2025-01-31 15136384 c:Director2 2023-09-13 2025-01-31 15136384 d:FurnitureFittings 2023-09-13 2025-01-31 15136384 d:FurnitureFittings 2025-01-31 15136384 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-13 2025-01-31 15136384 d:CurrentFinancialInstruments 2025-01-31 15136384 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 15136384 d:ShareCapital 2025-01-31 15136384 d:RetainedEarningsAccumulatedLosses 2025-01-31 15136384 c:OrdinaryShareClass1 2023-09-13 2025-01-31 15136384 c:OrdinaryShareClass1 2025-01-31 15136384 c:OrdinaryShareClass2 2023-09-13 2025-01-31 15136384 c:OrdinaryShareClass2 2025-01-31 15136384 c:FRS102 2023-09-13 2025-01-31 15136384 c:AuditExempt-NoAccountantsReport 2023-09-13 2025-01-31 15136384 c:FullAccounts 2023-09-13 2025-01-31 15136384 c:PrivateLimitedCompanyLtd 2023-09-13 2025-01-31 15136384 e:PoundSterling 2023-09-13 2025-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15136384









AUT FACIAM LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JANUARY 2025

 
AUT FACIAM LIMITED
REGISTERED NUMBER: 15136384

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
Note
£

Fixed assets
  

Tangible assets
 4 
13,462

  
13,462

Current assets
  

Stocks
 5 
1,216,978

Debtors: amounts falling due within one year
 6 
100

Cash at bank and in hand
 7 
8,534

  
1,225,612

Creditors: amounts falling due within one year
 8 
(1,221,169)

Net current assets
  
 
 
4,443

Total assets less current liabilities
  
17,905

  

Net assets
  
17,905


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
17,805

  
17,905


Page 1

 
AUT FACIAM LIMITED
REGISTERED NUMBER: 15136384
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025

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 period 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.

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




C B Barcelona Carballo
Director

Date: 10 July 2025

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

Page 2

 
AUT FACIAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

1.


General information

Aut Faciam Limited is a private company limited by shares and incorporated in England & Wales (registered number: 15136384). The registered office address of the Company is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The Company was incorporated on 13 September 2023 and commenced trading on that date.
The principal activity of the Company was that of property investment.
These financial statements are presented in Pound Sterling, which is the functional currency of the 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 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

At the time of approving the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operation for a period not less than 12 months from the approval date. This is on the basis the Company will continue to be supported by connected companies. Thus the directors have prepared the financial statements on the 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:

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 3

 
AUT FACIAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

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.


 
2.5

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%

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.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

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.

Page 4

 
AUT FACIAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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 period was 2.


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


Additions
14,775



At 31 January 2025

14,775



Depreciation


Charge for the period on owned assets
1,313



At 31 January 2025

1,313



Net book value



At 31 January 2025
13,462

Page 5

 
AUT FACIAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

5.


Stocks

2025
£

Stock
1,216,978

1,216,978



6.


Debtors

2025
£


Other debtors
100

100



7.


Cash and cash equivalents

2025
£

Cash at bank and in hand
8,534

8,534



8.


Creditors: Amounts falling due within one year

2025
£

Corporation tax
1,042

Other creditors
1,217,727

Accruals and deferred income
2,400

1,221,169


Page 6

 
AUT FACIAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

9.


Share capital

2025
£
Allotted, called up and fully paid


50 Ordinary A shares of £1.00 each
50
50 Ordinary B shares of £1.00 each
50

100


On incorporation, 50 A Ordinary Shares and 50 B Ordinary Shares of £1 nominal value each were issued at par value.


10.


Related party transactions

Included within creditors is £1,215,227 owed to connected companies.

 
Page 7