Caseware UK (AP4) 2021.0.152 2021.0.152 2022-03-312022-03-31falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true32021-04-01No description of principal activity3 08113428 2021-04-01 2022-03-31 08113428 2020-04-01 2021-03-31 08113428 2022-03-31 08113428 2021-03-31 08113428 c:Director1 2021-04-01 2022-03-31 08113428 d:CurrentFinancialInstruments 2022-03-31 08113428 d:CurrentFinancialInstruments 2021-03-31 08113428 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 08113428 d:CurrentFinancialInstruments d:WithinOneYear 2021-03-31 08113428 d:ShareCapital 2022-03-31 08113428 d:ShareCapital 2021-03-31 08113428 d:RetainedEarningsAccumulatedLosses 2022-03-31 08113428 d:RetainedEarningsAccumulatedLosses 2021-03-31 08113428 c:FRS102 2021-04-01 2022-03-31 08113428 c:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 08113428 c:FullAccounts 2021-04-01 2022-03-31 08113428 c:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 08113428 6 2021-04-01 2022-03-31 iso4217:GBP xbrli:pure

08113428







STEPHENS MAGUIRE HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED
31 MARCH 2022

































STEPHENS MAGUIRE HOLDINGS LIMITED
REGISTERED NUMBER:08113428

BALANCE SHEET
AS AT 31 MARCH 2022

2022
2021
Note
£
£

Fixed assets
  

Investments
 4 
3,000
3,000

  
3,000
3,000

Current assets
  

Debtors: amounts falling due within one year
 5 
236,292
330,085

Bank and cash balances
  
20,725
56,590

  
257,017
386,675

Creditors: amounts falling due within one year
 6 
(4,080)
(4,349)

Net current assets
  
 
 
252,937
 
 
382,326

Total assets less current liabilities
  
255,937
385,326

  

Net assets
  
255,937
385,326


Capital and reserves
  

Called up share capital 
  
3,000
3,000

Profit and loss account
  
252,937
382,326

  
255,937
385,326


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

Page 1

STEPHENS MAGUIRE HOLDINGS LIMITED
REGISTERED NUMBER:08113428
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2022

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



G P Smith
Director

Date: 25 August 2022

The notes on pages 3 to 5 form part of these financial statements.

Page 2

STEPHENS MAGUIRE HOLDINGS LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

1.


General information

Stephens Maguire Holdings is a company limited by shares domiciled and incorporated in England and Wales.
The address of its registered office is Brockbourne House, 77 Mount Ephraim, Tunbridge Wells, Kent,
TN4 8BS.
The address of its principal place of business is Sackville House, 55 Buckhurst Avenue, Sevenoaks, Kent, TN13 1LZ.

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 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.

Monetary amounts in these financial statements are stated in sterling and rounded to the nearest whole £1.

The following principal accounting policies have been applied:

 
2.2

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:

Investment income is dividends received from the subsidiary company and is recognised in the year that they are issued.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

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

 
2.5

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.

 
2.6

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.

Page 3

STEPHENS MAGUIRE HOLDINGS LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

2.Accounting policies (continued)

 
2.7

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2021 - 3).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2021
3,000



At 31 March 2022
3,000





5.


Debtors

2022
2021
£
£


Amounts owed by group undertakings
236,138
330,085

Other debtors
154
-

236,292
330,085



6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
80
-

Accruals and deferred income
4,000
4,349

4,080
4,349


Page 4

STEPHENS MAGUIRE HOLDINGS LIMITED
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

7.


Related party transactions

An amount of £236,138 (2021: £330,085) has been included within debtors and this is due from Stephens Maguire & Company Limited, a subsidiary company. The balance has no interest charged on it.

 
Page 5