Caseware UK (AP4) 2024.0.164 2024.0.164 2023-11-01truefalse11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09813175 2023-11-01 2024-10-31 09813175 2 2023-11-01 2024-10-31 09813175 2022-11-01 2023-10-31 09813175 2024-10-31 09813175 2023-10-31 09813175 d:Director1 2023-11-01 2024-10-31 09813175 c:Buildings 2023-11-01 2024-10-31 09813175 c:Buildings 2024-10-31 09813175 c:Buildings 2023-10-31 09813175 c:Buildings c:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 09813175 c:ComputerEquipment 2023-11-01 2024-10-31 09813175 c:ComputerEquipment 2024-10-31 09813175 c:ComputerEquipment 2023-10-31 09813175 c:ComputerEquipment c:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 09813175 c:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 09813175 c:CurrentFinancialInstruments 2024-10-31 09813175 c:CurrentFinancialInstruments 2023-10-31 09813175 c:CurrentFinancialInstruments c:WithinOneYear 2024-10-31 09813175 c:CurrentFinancialInstruments c:WithinOneYear 2023-10-31 09813175 c:ShareCapital 2024-10-31 09813175 c:ShareCapital 2023-10-31 09813175 c:RetainedEarningsAccumulatedLosses 2024-10-31 09813175 c:RetainedEarningsAccumulatedLosses 2023-10-31 09813175 d:FRS102 2023-11-01 2024-10-31 09813175 d:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09813175 d:FullAccounts 2023-11-01 2024-10-31 09813175 d:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09813175 e:PoundSterling 2023-11-01 2024-10-31 09813175 c:EntityControlledByKeyManagementPersonnel1 2023-11-01 2024-10-31 09813175 c:EntityControlledByKeyManagementPersonnel1 2024-10-31 09813175 c:EntityControlledByKeyManagementPersonnel1 2023-10-31 iso4217:GBP xbrli:pure


















Elizabeth G Chambers Limited























Unaudited

Financial statements



For the year ended 31 October 2024



Registered number: 09813175

 
Elizabeth G Chambers Limited - Registered number:09813175


Statement of financial position
As at 31 October 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
249,495
253,276

  
249,495
253,276

Current assets
  

Debtors
 5 
23,642
15,875

Cash at bank and in hand
  
25,644
170,750

  
49,286
186,625

Creditors: amounts falling due within one year
 6 
(35,477)
(166,430)

Net current assets
  
 
 
13,809
 
 
20,195

Total assets less current liabilities
  
263,304
273,471

  

Net assets
  
263,304
273,471


Capital and reserves
  

Share capital
  
1
1

Profit and loss account
  
263,303
273,470

  
263,304
273,471


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 her 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.
Page 1

 
Elizabeth G Chambers Limited - Registered number:09813175


Statement of financial position (continued)
As at 31 October 2024


The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue and were signed by: 



E G Chambers
Director

Date: 14 July 2025

Page 2

 
Elizabeth G Chambers Limited
 
 

Notes to the financial statements
For the year ended 31 October 2024

1.


General information

Elizabeth G Chambers Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is C/O Evelyn Partners, 45 Gresham Street, London, United kingdom, EC2V 7BG and its registered number is 09813175. The company's principal place of business is 47 Park Street, Mayfair, London W1K 7EB.

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, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'('FRS 102') and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.
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 income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
Elizabeth G Chambers Limited
 

Notes to the financial statements
For the year ended 31 October 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

Interest income

Interest income is recognised in the statement of income and retained earnings using the effective interest method.

 
2.5

Taxation

Tax is recognised in the statement of income and retained earnings, 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 reporting date.

 
2.6

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

 
Elizabeth G Chambers Limited
 

Notes to the financial statements
For the year ended 31 October 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

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:

Freehold property
-
Over 50 years
Computer equipment
-
Over 3 years

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.

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 the statement of income and retained earnings.

 
2.7

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.8

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.

 
2.9

Financial instruments

The company only enters into basic financial instruments 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.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2023 -1).

Page 5

 
Elizabeth G Chambers Limited
 
 

Notes to the financial statements
For the year ended 31 October 2024

4.


Tangible fixed assets





Freehold property
Computer equipment
Total

£
£
£



Cost


At 1 November 2023
273,701
4,298
277,999


Additions
-
2,542
2,542



At 31 October 2024

273,701
6,840
280,541



Depreciation


At 1 November 2023
20,666
4,057
24,723


Charge for the year
5,474
849
6,323



At 31 October 2024

26,140
4,906
31,046



Net book value



At 31 October 2024
247,561
1,934
249,495



At 31 October 2023
253,035
241
253,276


5.


Debtors

2024
2023
£
£


Trade debtors
22,642
13,132

Other debtors
-
1,743

Accrued income
1,000
1,000

23,642
15,875


Page 6

 
Elizabeth G Chambers Limited
 
 

Notes to the financial statements
For the year ended 31 October 2024

6.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
417
215

Corporation tax
17,408
156,796

Other taxation and social security
9,262
5,669

Other creditors
2,570
-

Accruals
5,820
3,750

35,477
166,430



7.


Transactions with director

During the year the director made net payments totalling £187,487 (2023: £150,582) on behalf of the company and the company reimbursed £183,174 (2023: £122,000) to the director. At the balance sheet date the total amount due to the director was £2,570 (2023: £1,743 owed by the director).


Page 7