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Casper Sleep (uk) Limited
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Notes to the financial statements
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for the year ended 31 December 2024
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1
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Company information
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Casper Sleep (uk) Limited is a private company registered in England and Wales. Its registered number
is 10105739. The company is limited by shares. Its registered office is 5 New Street Square, London,
EC4A 3TW.
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2
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Accounting policies
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Basis of preparing the financial statements
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These financial statements have been prepared in accordance with Financial Reporting Standard 102
“The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the
provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have
been prepared under the historic cost convention.
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Presentation currency
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The company's financial statements are presented in sterling.
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Going concern
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In preparing these financial statements, the directors have assessed whether there are any material
uncertainties related to events or conditions that cast significant doubt upon the company's ability to
continue as a going concern. In making this assessment, the directors take into account all available
information about the future which is at least 12 months from the date that the financial statements are
authorised for issue.
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The directors consider that the company has adequate resources to continue in business for the
foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial
statements.
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Deferred taxation
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Deferred tax is recognised in respect of all timing differences that have originated but not reversed at
the balance sheet date.
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Timing differences arise from the inclusion of income and expenses in tax assessments in periods
different from those in which they are recognised in financial statements. Deferred tax is measured
using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that
are expected to apply to the reversal of the timing difference.
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Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably
that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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3
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Average number of employees
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During the year the average number of employees was Nil (2023 - Nil).
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4
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Controlling party
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The immediate parent company of Casper Sleep (UK) Limited is Casper Sleep Ltd. The parent
undertaking is Casper Sleep Inc. The registered office address of Casper Sleep Inc is 196 Mercer
Street, Ground Floor, New York, NY 10012.
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3
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