Caseware UK (AP4) 2021.0.152 2021.0.152 2022-06-302022-06-302021-07-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10211635 2021-07-01 2022-06-30 10211635 2020-07-01 2021-06-30 10211635 2022-06-30 10211635 2021-06-30 10211635 c:Director1 2021-07-01 2022-06-30 10211635 d:FurnitureFittings 2021-07-01 2022-06-30 10211635 d:FurnitureFittings 2022-06-30 10211635 d:FurnitureFittings 2021-06-30 10211635 d:FurnitureFittings d:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 10211635 d:OfficeEquipment 2021-07-01 2022-06-30 10211635 d:OfficeEquipment 2022-06-30 10211635 d:OfficeEquipment 2021-06-30 10211635 d:OfficeEquipment d:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 10211635 d:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 10211635 d:CurrentFinancialInstruments 2022-06-30 10211635 d:CurrentFinancialInstruments 2021-06-30 10211635 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 10211635 d:CurrentFinancialInstruments d:WithinOneYear 2021-06-30 10211635 d:ShareCapital 2022-06-30 10211635 d:ShareCapital 2021-06-30 10211635 d:RetainedEarningsAccumulatedLosses 2022-06-30 10211635 d:RetainedEarningsAccumulatedLosses 2021-06-30 10211635 c:FRS102 2021-07-01 2022-06-30 10211635 c:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 10211635 c:FullAccounts 2021-07-01 2022-06-30 10211635 c:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 10211635 2 2021-07-01 2022-06-30 iso4217:GBP xbrli:pure

Registered number: 10211635










A7A CONSULTING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2022



 
A7A CONSULTING LIMITED
REGISTERED NUMBER: 10211635

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,253
1,621

  
1,253
1,621

Current assets
  

Debtors: amounts falling due within one year
 5 
1,020
3,120

Cash at bank and in hand
  
35,066
38,708

  
36,086
41,828

Creditors: amounts falling due within one year
 6 
(16,870)
(22,538)

Net current assets
  
 
 
19,216
 
 
19,290

Total assets less current liabilities
  
20,469
20,911

  

Net assets
  
20,469
20,911


Capital and reserves
  

Called up share capital 
  
101
101

Profit and loss account
  
20,368
20,810

  
20,469
20,911


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 income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
 
Page 1

 
A7A CONSULTING LIMITED
REGISTERED NUMBER: 10211635
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2022


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 August 2022.




A R Ramjug
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
A7A CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

1.Accounting policies

 
1.1

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
15%
straight line
Office equipment
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
A7A CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

1.Accounting policies (continued)

 
1.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.5

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
1.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
1.8

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

 
1.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
1.10

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 4

 
A7A CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

1.Accounting policies (continued)

 
1.11

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
1.12

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.13

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


2.


General information

The Company is a private company, limited by shares and registered in England and Wales.
Its registered number is: 10211635
The address of its registered office is:
21 Fleming Drive
Stotfold
Hertfordshire
SG5 4FF 


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2021 - 1).

Page 5

 
A7A CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 July 2021
1,476
748
2,224



At 30 June 2022

1,476
748
2,224



Depreciation


At 1 July 2021
221
381
602


Charge for the year on owned assets
188
181
369



At 30 June 2022

409
562
971



Net book value



At 30 June 2022
1,067
186
1,253



At 30 June 2021
1,254
367
1,621


5.


Debtors

2022
2021
£
£


Trade debtors
-
2,700

Prepayments and accrued income
1,020
420

1,020
3,120


Page 6

 
A7A CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Corporation tax
13,702
13,671

Other taxation and social security
1,248
7,261

Other creditors
570
256

Accruals and deferred income
1,350
1,350

16,870
22,538



7.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £10,500 (2021 - £12,500).

 
Page 7