Caseware UK (AP4) 2024.0.164 2024.0.164 2023-05-312023-05-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-06-01falsetrue0No description of principal activity0falsefalse 10788827 2022-06-01 2023-05-31 10788827 2021-06-01 2022-05-31 10788827 2023-05-31 10788827 2022-05-31 10788827 c:Director1 2022-06-01 2023-05-31 10788827 d:CurrentFinancialInstruments 2023-05-31 10788827 d:CurrentFinancialInstruments 2022-05-31 10788827 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 10788827 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 10788827 d:ShareCapital 2023-05-31 10788827 d:ShareCapital 2022-05-31 10788827 d:RetainedEarningsAccumulatedLosses 2023-05-31 10788827 d:RetainedEarningsAccumulatedLosses 2022-05-31 10788827 c:OrdinaryShareClass1 2022-06-01 2023-05-31 10788827 c:OrdinaryShareClass1 2023-05-31 10788827 c:OrdinaryShareClass1 2022-05-31 10788827 c:FRS102 2022-06-01 2023-05-31 10788827 c:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 10788827 c:FullAccounts 2022-06-01 2023-05-31 10788827 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 10788827 e:PoundSterling 2022-06-01 2023-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10788827










LT NETWORK LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023
 
LT NETWORK LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LT NETWORK LIMITED
FOR THE YEAR ENDED 31 MAY 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of LT Network Limited for the year ended 31 May 2023 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of LT Network Limited in accordance with the terms of our engagement letter dated 1 August 2025. Our work has been undertaken solely to prepare for your approval the financial statements of LT Network Limited and state those matters that we have agreed to state to the director of LT Network Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LT Network Limited and its director for our work or for this report.

It is your duty to ensure that LT Network Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of LT Network Limited. You consider that LT Network Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of LT Network Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



HaysMac LLP
 
10 Queen Street Place
London
EC4R 1AG
12 January 2026
Page 1
 
LT NETWORK LIMITED
REGISTERED NUMBER: 10788827

BALANCE SHEET
AS AT 31 MAY 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
100
100

Cash at bank and in hand
 5 
28
28

  
128
128

Creditors: amounts falling due within one year
 6 
(59,949)
(57,999)

Total assets less current liabilities
  
 
 
(59,821)
 
 
(57,871)

  

Net liabilities
  
(59,821)
(57,871)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(59,921)
(57,971)

  
(59,821)
(57,871)


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 statement of comprehensive income 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: 




................................................
P Harris
Director

Date: 12 January 2026

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

Page 2
 
LT NETWORK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1.


General information

The Company is a private company limited by shares, registered in England and Wales. The address of the registered office and trading address is 10 Queen Street Place, London, United Kingdom, EC4R 1AG. The Company's registration number is 10788827.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared on a break-up basis, as the director had resolved prior
to the preparation of these accounts to apply for the company to be struck off the register and
dissolved. Although formal steps to initiate the strike-off process have not yet been taken, the director
confirms that the decision to wind up the company is final. Accordingly, assets and liabilities have
been measured at their expected recoverable and settlement amounts.

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.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.


4.


Debtors

2023
2022
£
£


Other debtors
100
100



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
28
28


Page 3
 
LT NETWORK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
6,811
6,811

Other taxation and social security
35,288
35,288

Accruals and deferred income
17,850
15,900

59,949
57,999



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



8.


Related party transactions

LT Network Limited is a wholly owned subsidiary of an Australian parent company. The company has
been dormant and non-trading during the year, and the directors have resolved to apply for the company
to be struck off the register and dissolved.
At the balance sheet date, the company had an outstanding balance with group undertakings
of £6,811 (prior year: £6,811), included within creditors falling due within one year.

 
Page 4