Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31false3falseNo description of principal activity2024-04-013trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07357783 2024-04-01 2025-03-31 07357783 2023-04-01 2024-03-31 07357783 2025-03-31 07357783 2024-03-31 07357783 c:Director1 2024-04-01 2025-03-31 07357783 d:OtherPropertyPlantEquipment 2025-03-31 07357783 d:OtherPropertyPlantEquipment 2024-03-31 07357783 d:CurrentFinancialInstruments 2025-03-31 07357783 d:CurrentFinancialInstruments 2024-03-31 07357783 c:OrdinaryShareClass1 2024-04-01 2025-03-31 07357783 c:OrdinaryShareClass1 2025-03-31 07357783 c:OrdinaryShareClass1 2024-03-31 07357783 c:OrdinaryShareClass2 2024-04-01 2025-03-31 07357783 c:OrdinaryShareClass2 2025-03-31 07357783 c:OrdinaryShareClass2 2024-03-31 07357783 c:OrdinaryShareClass3 2024-04-01 2025-03-31 07357783 c:OrdinaryShareClass3 2025-03-31 07357783 c:OrdinaryShareClass3 2024-03-31 07357783 c:Micro-entities 2024-04-01 2025-03-31 07357783 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07357783 c:FullAccounts 2024-04-01 2025-03-31 07357783 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07357783 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 07357783


 
 
 
 
 
 
 
 
LOTTIE BEAR LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
LOTTIE BEAR LIMITED
REGISTERED NUMBER: 07357783

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
£
£


Fixed assets
1,390,722
1,390,722

Current assets
473,261
295,697

Creditors: amounts falling due within one year
(406,743)
(297,167)

Net current assets/(liabilities)
 
 
66,518
 
 
(1,470)

Total assets less current liabilities
1,457,240
1,389,252


Net assets
1,457,240
1,389,252



Capital and reserves
1,457,240
1,389,252



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.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime in Part 15 if the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the micro-entities 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 the provisions applicable to companies subject to the small companies' regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on
.................................................... 19 December 2025.




................................................
G. Winter
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
LOTTIE BEAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Lottie Bear Limited (company number: 07357783), having its registered office at St Olave's House, Ironmonger Lane, London, EC2V 8EY, is a private limited company incorporated in England and Wales. 

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 105 the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Statement of Cash Flows

These accounts are prepared in accordance with Financial Reporting Standard 105 and therefore the Company is not required to produce a Statement of Cash Flows.

 
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 value added tax.

 
2.4

Investment property

Investment property is measured at cost less accumulated impairment. No depreciation is provided. 

  
2.5

Taxation

Tax is recognised in the Profit and Loss Account. The current corporation 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 United Kingdom where the Company operates and generates income. 


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Directors
3
3

Page 2

 
LOTTIE BEAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Investment property

£



Cost


At 1 April 2024 and at 31 March 2025
1,390,722






Net book value



At 31 March 2025
1,390,722



At 31 March 2024
1,390,722

Page 3

 
LOTTIE BEAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Other debtors
123,849
118,991



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
2,760
-

Corporation tax
24,020
17,324

Other creditors
377,083
277,083

Accruals and deferred income
2,880
2,760

406,743
297,167



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary A shares shares of £0.01 each
1
1
2 (2024 - 2) Ordinary B shares shares of £0.01 each
-
-
2 (2024 - 2) Ordinary C shares shares of £0.01 each
-
-

1

1



8.


Related party transactions

Included in other debtors is an amount due from St Olave's House Limited of £105,474 (2024: £105,474).
Included within other creditors are amounts of £377,083 (
2024: £277,083) due to two directors of the Company. These loans are repayable upon demand and are not accruing interest. 


Page 4