Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false2024-01-01false22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14593810 2024-01-01 2024-12-31 14593810 2023-01-01 2023-12-31 14593810 2024-12-31 14593810 2023-12-31 14593810 c:Director2 2024-01-01 2024-12-31 14593810 d:CurrentFinancialInstruments 2024-12-31 14593810 d:CurrentFinancialInstruments 2023-12-31 14593810 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14593810 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14593810 d:ShareCapital 2024-12-31 14593810 d:ShareCapital 2023-12-31 14593810 c:OrdinaryShareClass1 2024-01-01 2024-12-31 14593810 c:OrdinaryShareClass1 2024-12-31 14593810 c:FRS102 2024-01-01 2024-12-31 14593810 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14593810 c:FullAccounts 2024-01-01 2024-12-31 14593810 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14593810 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 14593810













FRELMI LIMITED



UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
FRELMI LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 4


 
FRELMI LIMITED
REGISTERED NUMBER:14593810

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
252,120
-

Cash at bank and in hand
 5 
113,453
100

  
365,573
100

Creditors: amounts falling due within one year
 6 
(365,473)
-

Net current assets
  
 
 
100
 
 
100

Total assets less current liabilities
  
100
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
 7 
100
100

  
100
100


1

 
FRELMI LIMITED
REGISTERED NUMBER:14593810
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

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 by: 




A D Beim
Director

Date: 29 September 2025

The notes on pages 3 to 4 form part of these financial statements.

2

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

1.


General information

The company is a private company, limited by shares, registered in England and Wales, registration number 14593810. The registered office address is Elsley Court, 20 -22 Great Titchfield Street, London, W1W 8BE.
The company has not traded during the year.

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 company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

 
2.2

Debtors

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

 
2.3

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. 

 
2.4

Creditors

Short-term creditors are measured at the transaction price.

 
2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition
of financial assets and liabilities like other debtors and loans to related parties.


3.


Employees

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


4.


Debtors

2024
2023
£
£


Other debtors
188,501
-

Tax recoverable
63,619
-

252,120
-


3

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

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
113,453
100



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
301,854
-

Corporation tax
63,619
-

365,473
-



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10,000 Ordinary shares of £0.01 each
100
100



8.


Related party transactions

At the year end, included in other debtors is £188,501 (2023 - £NIL) due from a director. The loan is interest free and repayable on demand.

4