Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-01falseNo description of principal activity14falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10366168 2023-09-01 2024-08-31 10366168 2022-09-01 2023-08-31 10366168 2024-08-31 10366168 2023-08-31 10366168 c:Director1 2023-09-01 2024-08-31 10366168 c:Director1 2024-08-31 10366168 c:Director2 2023-09-01 2024-08-31 10366168 c:RegisteredOffice 2023-09-01 2024-08-31 10366168 d:CurrentFinancialInstruments 2024-08-31 10366168 d:CurrentFinancialInstruments 2023-08-31 10366168 d:Non-currentFinancialInstruments 2024-08-31 10366168 d:Non-currentFinancialInstruments 2023-08-31 10366168 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10366168 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 10366168 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 10366168 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 10366168 d:ShareCapital 2024-08-31 10366168 d:ShareCapital 2023-08-31 10366168 d:RetainedEarningsAccumulatedLosses 2024-08-31 10366168 d:RetainedEarningsAccumulatedLosses 2023-08-31 10366168 c:OrdinaryShareClass1 2023-09-01 2024-08-31 10366168 c:OrdinaryShareClass1 2024-08-31 10366168 c:OrdinaryShareClass1 2023-08-31 10366168 c:FRS102 2023-09-01 2024-08-31 10366168 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10366168 c:AbridgedAccounts 2023-09-01 2024-08-31 10366168 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10366168 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 10366168










THE YES CATALOGUE LIMITED

Unaudited
Financial statements
Information for filing with the registrar
For the year ended 31 August 2024

 
THE YES CATALOGUE LIMITED
 

Company Information


Directors
A T Perry (resigned 15 August 2024)
S Pearson 




Registered number
10366168



Registered office
Retford Enterprise
Randall Way

Retford

DN22 7GR





 
THE YES CATALOGUE LIMITED
Registered number: 10366168

Balance sheet
As at 31 August 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
296,226
586,475

Cash at bank and in hand
  
9,517
129,162

  
305,743
715,637

Creditors: amounts falling due within one year
 5 
(99,220)
(477,134)

Net current assets
  
 
 
206,523
 
 
238,503

Total assets less current liabilities
  
206,523
238,503

Creditors: amounts falling due after more than one year
 6 
(7,500)
(17,501)

  

Net assets
  
199,023
221,002


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
198,923
220,902

  
199,023
221,002


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 year 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 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 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 by the board and were signed on its behalf by: 




S Pearson
Director

Date: 19 August 2025

The notes on pages 2 to 5 form part of these financial statements.
Page 1

 
THE YES CATALOGUE LIMITED
 

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

1.


General information

The Yes Catalogue Limited is a private company limited by shares incorporated in England within the United Kingdom.  The registered office address is given on the company information page of these financial statements.

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 2

 
THE YES CATALOGUE LIMITED
 

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

2.Accounting policies (continued)

 
2.6

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.


 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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 directors, during the year was 1 (2023 - 4).

Page 3

 
THE YES CATALOGUE LIMITED
 

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

4.


Debtors

2024
2023
£
£


Trade debtors
7,037
289,667

Amounts owed by related parties
289,189
296,808

296,226
586,475



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Payments received on account
12,226
345,954

Trade creditors
12,567
16,643

Amounts owed to related parties
37,790
-

Taxation and social security
24,662
102,374

Other creditors
-
188

Accruals and deferred income
1,975
1,975

99,220
477,134



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
7,500
17,501

7,500
17,501



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100


Page 4

 
THE YES CATALOGUE LIMITED
 

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

8.


Related party transactions

During the year the company paid management charges to other group members of £98,889 (2023 - £141,581).
Included in debtors due within one year and creditors due within one year are loans to/from group members.  The loans are unsecured, interest free and repayable on demand.


9.


Controlling party

On the 15 August 2024 The Yes Catalogue Limited became a subsidiary of Spear Technology Holdings Limited a company incorporated in England and Wales, the registered office address being 70 Clarkehouse Road, Sheffield S10 2LJ.  The ultimate controlling party is S Pearson by virtue of his shareholding in the parent.

Page 5