Intercai Mondiale Limited - Accounts to registrar (filleted) - small 22.3

REGISTERED NUMBER: 03271854 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2022

for

INTERCAI MONDIALE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Certified Accountants' Report

7

DIRECTOR:

K Gilbert

REGISTERED OFFICE:

C/O A W Associates

Office 43 Regus, Building 2

Guildford Business Park Road

Guildford

Surrey

GU2 8XG

REGISTERED NUMBER:

03271854 (England and Wales)

ACCOUNTANTS:

A W Associates

Regus, Building 2

Guildford Business Park Road

Guildford

Surrey

GU2 8XG

FIXED ASSETS

Tangible assets

4

49,034

22

Investments

5

31,939

40,836

80,973

40,858

CURRENT ASSETS

Debtors

6

74,430

5,684

Cash at bank

18,793

109,909

93,223

115,593

CREDITORS

Amounts falling due within one year

7

50,513

27,928

NET CURRENT ASSETS

42,710

87,665

TOTAL ASSETS LESS CURRENT LIABILITIES

123,683

128,523

CREDITORS

Amounts falling due after more than one year

8

-

15,590

NET ASSETS

123,683

112,933

CAPITAL AND RESERVES

Called up share capital

75,109

98,775

Share premium

-

348,961

Capital redemption reserve

7,559

-

Retained earnings

41,015

(334,803

)

123,683

112,933

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 December 2022 and were signed by:

K Gilbert - Director

1.	STATUTORY INFORMATION

Intercai Mondiale Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 10% on cost

Investments in subsidiaries

Investments in subsidiaries and other investments are measured at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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 have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2021

2,653

Additions

50,339

Disposals

(1,590

)

At 31 March 2022

51,402

DEPRECIATION

At 1 April 2021

2,631

Charge for year

1,327

Eliminated on disposal

(1,590

)

At 31 March 2022

2,368

NET BOOK VALUE

At 31 March 2022

49,034

At 31 March 2021

22

5.	FIXED ASSET INVESTMENTS

Investments

in

subsidiary

Other

undertakings

investments

Totals

£

£

£

COST

At 1 April 2021

31,939

8,897

40,836

Disposals

-

(8,897

)

(8,897

)

At 31 March 2022

31,939

-

31,939

NET BOOK VALUE

At 31 March 2022

31,939

-

31,939

At 31 March 2021

31,939

8,897

40,836

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Other debtors

74,430

5,684

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Trade creditors

3,831

327

Other creditors

46,682

27,601

50,513

27,928

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2022

2021

£

£

Other creditors

-

15,590

9.	RELATED PARTY DISCLOSURES

Intercai Mondiale Limited WLL is a subsidiary of the company. During the year, sale of consultancy services, recharge of expenses and receipt of management charges amounted to £293 (2021 £132).

At the year end, the amount due from the subsidiary was £88 (2021 £5,128).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Intercai Mondiale Limited for the year ended 31 March 2022 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Intercai Mondiale Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Intercai Mondiale Limited and state those matters that we have agreed to state to the director of Intercai Mondiale Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Intercai Mondiale 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 profit of Intercai Mondiale Limited. You consider that Intercai Mondiale Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Intercai Mondiale 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.

A W Associates

Regus, Building 2

Guildford Business Park Road

Guildford

Surrey

GU2 8XG

19 December 2022