Caseware UK (AP4) 2023.0.135 2023.0.135 falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2023-09-01false00false 15185835 2023-08-31 15185835 2023-09-01 2024-08-31 15185835 2022-09-01 2023-08-31 15185835 2024-08-31 15185835 c:Director1 2023-09-01 2024-08-31 15185835 c:Director1 2024-08-31 15185835 c:Director2 2023-09-01 2024-08-31 15185835 c:Director2 2024-08-31 15185835 c:RegisteredOffice 2023-09-01 2024-08-31 15185835 d:CurrentFinancialInstruments 2024-08-31 15185835 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 15185835 d:ShareCapital 2024-08-31 15185835 d:RetainedEarningsAccumulatedLosses 2024-08-31 15185835 c:OrdinaryShareClass1 2023-09-01 2024-08-31 15185835 c:OrdinaryShareClass1 2024-08-31 15185835 c:FRS102 2023-09-01 2024-08-31 15185835 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 15185835 c:AbridgedAccounts 2023-09-01 2024-08-31 15185835 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 15185835 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 15185835










ACCEPTED CATALOGUE LTD

Unaudited
Financial statements
Information for filing with the registrar
For the Period Ended 31 August 2024

 
ACCEPTED CATALOGUE LTD
 

Company Information


Directors
S Pearson (appointed 4 October 2023)
A Perry (appointed 4 October 2023, resigned 15 August 2024)




Registered number
15185835



Registered office
Retford Enterprise
Randall Way

Retford

DN22 7GR





 
ACCEPTED CATALOGUE LTD
Registered number: 15185835

Balance Sheet
As at 31 August 2024

2024
Note
£

  

Current assets
  

Debtors
 4 
38,000

Cash at bank and in hand
  
9,886

  
47,886

Creditors: amounts falling due within one year
 5 
(13,822)

Net current assets
  
 
 
34,064

Total assets less current liabilities
  
34,064

Net assets
  
34,064


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
33,964

  
34,064


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 period 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 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 by: 




S Pearson
Director

Date: 19 August 2025

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

Page 1

 
ACCEPTED CATALOGUE LTD
 

 
Notes to the Financial Statements
For the Period Ended 31 August 2024

1.


General information

Accepted 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

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.


 
2.4

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.

 
2.5

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.

Page 2

 
ACCEPTED CATALOGUE LTD
 

 
Notes to the Financial Statements
For the Period Ended 31 August 2024

2.Accounting policies (continued)

 
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.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.

The average monthly number of employees, including directors, during the period was 0.


4.


Debtors

2024
£


Amounts owed by group undertakings
38,000

38,000



5.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
2,500

Taxation and social security
11,322

13,822



6.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


On incorporation 100 ordinary £1 shares were issued at par.

Page 3

 
ACCEPTED CATALOGUE LTD
 

 
Notes to the Financial Statements
For the Period Ended 31 August 2024

7.


Related party transactions

The company has taken advantage of the exemption provided by Paragraph 33.1A of FRS 102 and has not disclosed transactions that have taken place between wholly owned group members.
Transactions with other related party entities included within the accounts are loans to related parties of £35,000 included within debtors due within one year.  The loans are unsecured, interest free and repayable on demand.


8.


Controlling party

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


Page 4