Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-3112024-01-01falseNo description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12203022 2024-01-01 2024-12-31 12203022 2023-01-01 2023-12-31 12203022 2024-12-31 12203022 2023-12-31 12203022 c:Director1 2024-01-01 2024-12-31 12203022 c:RegisteredOffice 2024-01-01 2024-12-31 12203022 d:FurnitureFittings 2024-01-01 2024-12-31 12203022 d:FurnitureFittings 2024-12-31 12203022 d:FurnitureFittings 2023-12-31 12203022 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12203022 d:OfficeEquipment 2024-01-01 2024-12-31 12203022 d:OfficeEquipment 2024-12-31 12203022 d:OfficeEquipment 2023-12-31 12203022 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12203022 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12203022 d:CurrentFinancialInstruments 2024-12-31 12203022 d:CurrentFinancialInstruments 2023-12-31 12203022 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12203022 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12203022 d:ShareCapital 2024-12-31 12203022 d:ShareCapital 2023-12-31 12203022 d:RetainedEarningsAccumulatedLosses 2024-12-31 12203022 d:RetainedEarningsAccumulatedLosses 2023-12-31 12203022 c:OrdinaryShareClass1 2024-01-01 2024-12-31 12203022 c:OrdinaryShareClass1 2024-12-31 12203022 c:OrdinaryShareClass1 2023-12-31 12203022 c:FRS102 2024-01-01 2024-12-31 12203022 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12203022 c:FullAccounts 2024-01-01 2024-12-31 12203022 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12203022 2 2024-01-01 2024-12-31 12203022 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12203022










GOOD PEOPLE WANDER LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




















 
GOOD PEOPLE WANDER LTD
 
 
Company Information


Director
L Le Bihan 




Registered number
12203022



Registered office
7 Lavender Grove

London

E8 3LU





 
GOOD PEOPLE WANDER LTD
Registered number: 12203022

Balance sheet
As at 31 December 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
89
606

  
89
606

Current assets
  

Debtors: amounts falling due within one year
 5 
117,064
56,763

Cash at bank and in hand
  
196,533
185,403

  
313,597
242,166

Creditors: amounts falling due within one year
 6 
(175,458)
(133,237)

Net current assets
  
 
 
138,139
 
 
108,929

Total assets less current liabilities
  
138,228
109,535

  

Net assets
  
138,228
109,535


Capital and reserves
  

Called up share capital 
 7 
1,000
1,000

Profit and loss account
  
137,228
108,535

  
138,228
109,535


Page 1

 
GOOD PEOPLE WANDER LTD
Registered number: 12203022
    
Balance sheet (continued)
As at 31 December 2024

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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 26 August 2025.




L Le Bihan
Director

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

Page 2

 
GOOD PEOPLE WANDER LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2024

1.


General information

Good People Wander Ltd is a private limited company, incorporated in England and Wales, registration number 12203022. The company's registered office is 7 Lavender Grove, London, E8 3LU.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 3

 
GOOD PEOPLE WANDER LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.3

Turnover

Turnover 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. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover 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 turnover 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.

 
2.4

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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

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

 
2.6

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.

 
2.7

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.


Page 4

 
GOOD PEOPLE WANDER LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.8

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:

Fixtures & fittings
-
33%
Office equipment
-
33%

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.

 
2.9

Debtors

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

 
2.10

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. 

 
2.11

Creditors

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

 
2.12

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.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and loss account.


3.


Employees

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

Page 5

 
GOOD PEOPLE WANDER LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2024

4.


Tangible fixed assets





Fixtures & fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
800
3,497
4,297



At 31 December 2024

800
3,497
4,297



Depreciation


At 1 January 2024
444
3,247
3,691


Charge for the year on owned assets
267
250
517



At 31 December 2024

711
3,497
4,208



Net book value



At 31 December 2024
89
-
89



At 31 December 2023
356
250
606


5.


Debtors

2024
2023
£
£


Trade debtors
114,029
45,031

Other debtors
2,835
11,732

Prepayments
200
-

117,064
56,763


Page 6

 
GOOD PEOPLE WANDER LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 December 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
143,757
102,743

Corporation tax
6,925
1,099

Other taxation and social security
6,769
3,148

Other creditors
11,854
16,994

Accruals and deferred income
6,153
9,253

175,458
133,237



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,000 (2023 - 1,000) Ordinary shares shares of £1.00 each
1,000
1,000


 
Page 7