Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31No description of principal activity22024-01-01false2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08135762 2024-01-01 2024-12-31 08135762 2023-01-01 2023-12-31 08135762 2024-12-31 08135762 2023-12-31 08135762 c:Director1 2024-01-01 2024-12-31 08135762 d:OfficeEquipment 2024-01-01 2024-12-31 08135762 d:OfficeEquipment 2024-12-31 08135762 d:OfficeEquipment 2023-12-31 08135762 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08135762 d:CurrentFinancialInstruments 2024-12-31 08135762 d:CurrentFinancialInstruments 2023-12-31 08135762 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08135762 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08135762 d:ShareCapital 2024-12-31 08135762 d:ShareCapital 2023-12-31 08135762 d:RetainedEarningsAccumulatedLosses 2024-12-31 08135762 d:RetainedEarningsAccumulatedLosses 2023-12-31 08135762 c:FRS102 2024-01-01 2024-12-31 08135762 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08135762 c:FullAccounts 2024-01-01 2024-12-31 08135762 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08135762 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 08135762









LAHR ENTERPRISES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
LAHR ENTERPRISES LIMITED
REGISTERED NUMBER: 08135762

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
563
845

  
563
845

Current assets
  

Debtors: amounts falling due within one year
 5 
5,236
6,420

Bank and cash balances
  
3,679
3,376

  
8,915
9,796

Creditors: amounts falling due within one year
 6 
(6,539)
(10,482)

Net current assets/(liabilities)
  
 
 
2,376
 
 
(686)

Total assets less current liabilities
  
2,939
159

  

Net assets
  
2,939
159


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
2,839
59

  
2,939
159


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 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 20 August 2025.

J Lahr
Director


The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
LAHR ENTERPRISES LIMITED
REGISTERED NUMBER: 08135762
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024


Page 2

 
LAHR ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Lahr Enterprises Limited is a private company limited by shares and incorporated in England. The address of the registered office is Regina House, 124 Finchley Road, London, NW3 5JS.

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

Turnover

Turnover represents royalties receivable by the company and 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. 

 
2.3

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
-
25% straight line

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.

 
2.4

Debtors

Short term debtors are measured at transaction price, 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.
 
2.6

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
LAHR ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.



3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2024
5,423



At 31 December 2024

5,423



Depreciation


At 1 January 2024
4,578


Charge for the year on owned assets
282



At 31 December 2024

4,860



Net book value



At 31 December 2024
563



At 31 December 2023
845

Page 4

 
LAHR ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Other debtors
5,236
6,245

Prepayments and accrued income
-
175

5,236
6,420



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
718
4,472

Other creditors
321
510

Accruals and deferred income
5,500
5,500

6,539
10,482



7.


Related party transactions

At the year end the directors were owed £5,236 (2023: £6,245) by the company. 

 
Page 5