Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false1true2024-01-01false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08833189 2024-01-01 2024-12-31 08833189 2023-01-01 2023-12-31 08833189 2024-12-31 08833189 2023-12-31 08833189 c:Director1 2024-01-01 2024-12-31 08833189 d:CurrentFinancialInstruments 2024-12-31 08833189 d:CurrentFinancialInstruments 2023-12-31 08833189 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08833189 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08833189 d:ShareCapital 2024-12-31 08833189 d:ShareCapital 2023-12-31 08833189 d:ForeignCurrencyTranslationReserve 2024-12-31 08833189 d:ForeignCurrencyTranslationReserve 2023-12-31 08833189 d:RetainedEarningsAccumulatedLosses 2024-12-31 08833189 d:RetainedEarningsAccumulatedLosses 2023-12-31 08833189 c:OrdinaryShareClass1 2024-01-01 2024-12-31 08833189 c:OrdinaryShareClass1 2024-12-31 08833189 c:OrdinaryShareClass1 2023-12-31 08833189 c:FRS102 2024-01-01 2024-12-31 08833189 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08833189 c:FullAccounts 2024-01-01 2024-12-31 08833189 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08833189 2 2024-01-01 2024-12-31 08833189 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08833189














PREMIER INTERNATIONAL ASSOCIATES LIMITED

 
UNAUDITED

PAGES FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
PREMIER INTERNATIONAL ASSOCIATES LIMITED
 

CONTENTS



Page
Balance sheet
1
Notes to the financial statements
2 - 4


 
PREMIER INTERNATIONAL ASSOCIATES LIMITED
REGISTERED NUMBER:08833189

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
10,605
954

Cash at bank and in hand
 5 
26,389
35,606

  
36,994
36,560

Creditors: amounts falling due within one year
 6 
(17,647)
(13,058)

Net current assets
  
 
 
19,347
 
 
23,502

Total assets less current liabilities
  
19,347
23,502

  

Net assets
  
19,347
23,502


Capital and reserves
  

Called up share capital 
 7 
1
1

Foreign exchange reserve
  
2,232
2,518

Profit and loss account
  
17,114
20,983

  
19,347
23,502


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 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 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 6 August 2025.



Marc Voulters
Director

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

1

 
PREMIER INTERNATIONAL ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Premier International Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 08833189
The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The principal activity of the company has continued to be that of an international accounting association connecting independent accounting firms with businesses looking for professional services.

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

Foreign currency translation

Functional and presentation currency

The company's functional currency is US Dollar. This differs from the presentational currency which is pound sterling. The reason for the difference is that the company's usual transaction currency is US Dollar, whilst it is required to file accounts in pound sterling.

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

Turnover

Turnover from membership fees is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2

 
PREMIER INTERNATIONAL ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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.


 
2.6

Debtors

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

 
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.8

Creditors

Short-term creditors are measured at the transaction price. 

 
2.9

Financial instruments

The company only enters into basic financial instrument 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, loans to related parties and investments in ordinary shares.


3.


Employees

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


4.


Debtors

2024
2023
£
£


Trade debtors
8,545
-

Other debtors
2,059
766

Called up share capital not paid
1
1

Prepayments
-
187

10,605
954


3

 
PREMIER INTERNATIONAL ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Cash

2024
2023
£
£

Cash at bank and in hand
26,389
35,606



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
17,647
13,058



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1


 
4