Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-31falseFirst-degree level higher educationfalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-07-3140truefalse 15038626 2023-07-30 15038626 2023-07-31 2024-07-31 15038626 2021-08-02 2023-07-30 15038626 2024-07-31 15038626 c:Director3 2023-07-31 2024-07-31 15038626 d:CurrentFinancialInstruments 2024-07-31 15038626 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 15038626 d:ShareCapital 2024-07-31 15038626 d:RetainedEarningsAccumulatedLosses 2024-07-31 15038626 c:OrdinaryShareClass1 2023-07-31 2024-07-31 15038626 c:OrdinaryShareClass1 2024-07-31 15038626 c:FRS102 2023-07-31 2024-07-31 15038626 c:AuditExempt-NoAccountantsReport 2023-07-31 2024-07-31 15038626 c:FullAccounts 2023-07-31 2024-07-31 15038626 c:PrivateLimitedCompanyLtd 2023-07-31 2024-07-31 15038626 e:PoundSterling 2023-07-31 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15038626










UOP LONDON PATHWAY LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2024

 
UOP LONDON PATHWAY LTD
REGISTERED NUMBER: 15038626

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2024
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 4 
55,135

Creditors: amounts falling due within one year
 5 
(135,018)

Net (liabilities)/assets
  
 
 
(79,883)


Capital and reserves
  

Called up share capital 
 7 
100

Profit and loss account
  
(79,983)


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 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 21 July 2025.




Miao Yang
Director

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
UOP LONDON PATHWAY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

UOP London Pathway Limited by shares, incorporated in England and wales, registration number 15038626.The registered office and principal trading address is 1 Mark street, London, E15 4GY.

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 financial statements are presented in GBP (£).

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the forseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

 
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

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

 
UOP LONDON PATHWAY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

2.Accounting policies (continued)

  
2.5

Debtors

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

  
2.6

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including the directors, during the period was as follows:


     Period ended
        31 July
        2024
            No.






Directors
2



Employees
2

4


4.


Debtors

2024
£


Amounts owed by group undertakings
19,035

Called up share capital not paid
100

Prepayments and accrued income
36,000

55,135



5.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
8,650

Amounts owed to group undertakings
122,665

Other creditors
3,703

135,018


Page 3

 
UOP LONDON PATHWAY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

6.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £162. Contributions totalling £8,690 were payable to the fund at the reporting date and are included in creditors.


7.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


Upon incorporation, 100 Ordinary shares of £1.00 per share were issued.


8.


Pension commitments

The company operates in a defined contribution pension plan. The assets of the scheme are held separately from those of the company in an independently administered funds. The pension cost charge represents contributions payable by the Company to the fund and amounted to £5,967. Contributions totalling £985 were payable to the fund at the balance sheet date and are included in other creditors. 

 
Page 4