Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falseConsultancy11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12657629 2024-01-01 2024-12-31 12657629 2023-01-01 2023-12-31 12657629 2024-12-31 12657629 2023-12-31 12657629 2023-01-01 12657629 c:Director1 2024-01-01 2024-12-31 12657629 d:CurrentFinancialInstruments 2024-12-31 12657629 d:CurrentFinancialInstruments 2023-12-31 12657629 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12657629 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12657629 d:ShareCapital 2024-12-31 12657629 d:ShareCapital 2023-12-31 12657629 d:ShareCapital 2023-01-01 12657629 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 12657629 d:RetainedEarningsAccumulatedLosses 2024-12-31 12657629 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 12657629 d:RetainedEarningsAccumulatedLosses 2023-12-31 12657629 d:RetainedEarningsAccumulatedLosses 2023-01-01 12657629 c:FRS102 2024-01-01 2024-12-31 12657629 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12657629 c:FullAccounts 2024-01-01 2024-12-31 12657629 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12657629 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 12657629









OUT OF HOME CAPITAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
OUT OF HOME CAPITAL LIMITED
REGISTERED NUMBER: 12657629

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
79,685
33,699

Cash at bank and in hand
 5 
253,534
160,716

  
333,219
194,415

Creditors: amounts falling due within one year
 6 
(266,740)
(167,693)

Net current assets
  
 
 
66,479
 
 
26,722

Total assets less current liabilities
  
66,479
26,722

  

Net assets
  
66,479
26,722


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
66,379
26,622

  
66,479
26,722


Page 1

 
OUT OF HOME CAPITAL LIMITED
REGISTERED NUMBER: 12657629
    
BALANCE SHEET (CONTINUED)
AS 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 on 11 July 2025.




Thomas Christopher Goddard
Director

The notes on pages 5 to 7 form part of these financial statements.

Page 2

 
OUT OF HOME CAPITAL LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2024
100
26,622
26,722


Comprehensive income for the year

Profit for the year
-
39,757
39,757


At 31 December 2024
100
66,379
66,479


The notes on pages 5 to 7 form part of these financial statements.

Page 3

 
OUT OF HOME CAPITAL LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2023
100
(20,036)
(19,936)


Comprehensive income for the year

Profit for the year
-
46,658
46,658


At 31 December 2023
100
26,622
26,722


The notes on pages 5 to 7 form part of these financial statements.

Page 4

 
OUT OF HOME CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Out of Home Capital Limited is a private company limited by shares and incorporated in England.
The company's registered office is: Lancaster Suite, Kings Head House, 15 London End, Beaconsfield HP9 2HN.

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 Financial Reporting Standard 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

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.

 
2.3

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 5

 
OUT OF HOME CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 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.


 
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.
Page 6

 
OUT OF HOME CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







1
1


4.


Debtors

2024
2023
£
£


Trade debtors
25,324
4,065

Other debtors
54,361
29,634

79,685
33,699



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
253,534
160,716

253,534
160,716



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
215,619
90,178

Corporation tax
11,783
8,015

Other creditors
-
65,500

Accruals
39,338
4,000

266,740
167,693


 
Page 7