Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31true2023-11-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalse1No description of principal activityfalse1 09810815 2023-11-01 2024-10-31 09810815 2022-11-01 2023-10-31 09810815 2024-10-31 09810815 2023-10-31 09810815 c:Director1 2023-11-01 2024-10-31 09810815 d:OfficeEquipment 2023-11-01 2024-10-31 09810815 d:OfficeEquipment 2024-10-31 09810815 d:OfficeEquipment 2023-10-31 09810815 d:CurrentFinancialInstruments 2024-10-31 09810815 d:CurrentFinancialInstruments 2023-10-31 09810815 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 09810815 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 09810815 d:ShareCapital 2024-10-31 09810815 d:ShareCapital 2023-10-31 09810815 d:RetainedEarningsAccumulatedLosses 2024-10-31 09810815 d:RetainedEarningsAccumulatedLosses 2023-10-31 09810815 c:FRS102 2023-11-01 2024-10-31 09810815 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09810815 c:FullAccounts 2023-11-01 2024-10-31 09810815 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09810815 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 09810815









IAD51 LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
IAD51 LIMITED
REGISTERED NUMBER: 09810815

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

  

Current assets
  

Cash at bank and in hand
 5 
181,550
185,679

  
181,550
185,679

Creditors: amounts falling due within one year
 6 
(73,811)
(76,376)

Net current assets
  
 
 
107,739
 
 
109,303

Total assets less current liabilities
  
107,739
109,303

  

Net assets
  
107,739
109,303


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
107,735
109,299

  
107,739
109,303


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 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 on 23 July 2025.




Franck Didier Boukobza
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
IAD51 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

The company was incorporated in England & Wales as a private company limited by shares, under registration number 09810815. Its Registered Office is at 30A Wimpole Road, London W1G 8YA.
The principal activity continued to be the provision of prosthetic dentistry services in the United Kingdom.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

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 2

 
IAD51 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.3

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 reporting date in the countries where the Company operates and generates income.


 
2.4

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:

Office equipment
-
33%
straight line basis

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.

 
2.5

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.

 
2.6

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 3

 
IAD51 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

3.


Employees

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


        2024
        2023
            No.
            No.







Director
1
1


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 November 2023
4,364



At 31 October 2024

4,364



Depreciation


At 1 November 2023
4,364



At 31 October 2024

4,364



Net book value



At 31 October 2024
-



At 31 October 2023
-


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
181,550
185,679

181,550
185,679


Page 4

 
IAD51 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
720
720

Corporation tax
-
5,067

Other creditors
73,091
70,589

73,811
76,376



7.


Controlling party

The ultimate beneficial owner and ultimate controlling party is Mr F D Boukobza, company director. 

 
Page 5