Caseware UK (AP4) 2024.0.164 2024.0.164 2023-12-01falseNo description of principal activity23falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11042801 2024-11-30 11042801 c:Director1 2023-12-01 2024-11-30 11042801 2023-12-01 2024-11-30 11042801 2022-12-01 2023-11-30 11042801 2023-11-30 11042801 d:OfficeEquipment 2023-12-01 2024-11-30 11042801 d:OfficeEquipment 2024-11-30 11042801 d:OfficeEquipment 2023-11-30 11042801 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11042801 d:CurrentFinancialInstruments 2024-11-30 11042801 d:CurrentFinancialInstruments 2023-11-30 11042801 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 11042801 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 11042801 d:ShareCapital 2024-11-30 11042801 d:ShareCapital 2023-11-30 11042801 d:RetainedEarningsAccumulatedLosses 2024-11-30 11042801 d:RetainedEarningsAccumulatedLosses 2023-11-30 11042801 c:FRS102 2023-12-01 2024-11-30 11042801 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11042801 c:FullAccounts 2023-12-01 2024-11-30 11042801 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11042801 2 2023-12-01 2024-11-30 11042801 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company registration number: 11042801











TLTA LTD
Unaudited
Financial statements
Information for filing with the registrar
For the Year Ended 30 November 2024

















Coveney Nicholls Limited
Chartered Accountants
The Old Wheel House
31/37 Church Street
Reigate
Surrey
UK
RH2 0AD

 
TLTA LTD
Registered number:11042801

Statement of Financial Position
As at 30 November 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
793
1,276

  
793
1,276

Current assets
  

Debtors: amounts falling due within one year
 5 
16,728
12,180

Cash at bank and in hand
 6 
79,835
63,524

  
96,563
75,704

Creditors: amounts falling due within one year
 7 
(42,984)
(38,288)

Net current assets
  
 
 
53,579
 
 
37,416

Total assets less current liabilities
  
54,372
38,692

  

Net assets
  
54,372
38,692


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
54,272
38,592

  
54,372
38,692


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 19 August 2025.




Page 1

 
TLTA LTD
Registered number:11042801
    
Statement of Financial Position (continued)
As at 30 November 2024

Tony Lippett
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
TLTA LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 November 2024

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 117 Harewood Gardens, Sanderstead, South Croydon, Surrey, CR2 9BW, United Kingdom.

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

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.

 
2.3

Interest income

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

 
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 3

 
TLTA LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 November 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 reporting date in the countries where the Company operates and generates income.


 
2.6

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.

 
2.7

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.

Page 4

 
TLTA LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 November 2024

2.Accounting policies (continued)

 
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 2 (2023 - 3).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 December 2023
2,846



At 30 November 2024

2,846



Depreciation


At 1 December 2023
1,570


Charge for the year on owned assets
483



At 30 November 2024

2,053



Net book value



At 30 November 2024
793



At 30 November 2023
1,276


5.


Debtors

2024
2023
£
£


Trade debtors
10,419
5,271

Other debtors
50
50

Prepayments and accrued income
6,259
6,859
Page 5

 
TLTA LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 November 2024

5.Debtors (continued)


16,728
12,180



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
79,835
63,524

79,835
63,524



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
18,882
16,325

Other taxation and social security
7,985
7,443

Obligations under finance lease and hire purchase contracts
899
899

Other creditors
7,004
6,085

Accruals and deferred income
8,214
7,536

42,984
38,288



8.
Director's advances, credits and guarantees


2024

Balance brought forward 
Advances/(credits) to the directors
Amounts repaid
Balance outstanding

£
£
£
£

Mr T Lippett 
(6,085)
282
(1,200)
(7,003)

2023

Balance brought forward 
Advances/(credits) to the directors
Amounts repaid
Balance outstanding

£
£
£
£

Mr T Lippett
4,927
613
(1,771)
(6,085)

Interest does not currently accrue on outstanding balances whether owing to or from the company. All amounts are considered repayable on demand.
Page 6

 
TLTA LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 November 2024


 
Page 7