Caseware UK (AP4) 2021.0.152 2021.0.152 12021-04-01falseNo description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07416995 2021-04-01 2022-03-31 07416995 2020-04-01 2021-03-31 07416995 2022-03-31 07416995 2021-03-31 07416995 c:Director1 2021-04-01 2022-03-31 07416995 d:OfficeEquipment 2021-04-01 2022-03-31 07416995 d:OfficeEquipment 2022-03-31 07416995 d:OfficeEquipment 2021-03-31 07416995 d:OfficeEquipment d:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 07416995 d:CurrentFinancialInstruments 2022-03-31 07416995 d:CurrentFinancialInstruments 2021-03-31 07416995 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 07416995 d:CurrentFinancialInstruments d:WithinOneYear 2021-03-31 07416995 d:ShareCapital 2022-03-31 07416995 d:ShareCapital 2021-03-31 07416995 d:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 07416995 d:RetainedEarningsAccumulatedLosses 2022-03-31 07416995 d:RetainedEarningsAccumulatedLosses 2021-03-31 07416995 c:FRS102 2021-04-01 2022-03-31 07416995 c:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 07416995 c:FullAccounts 2021-04-01 2022-03-31 07416995 c:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 iso4217:GBP xbrli:pure

Registered number: 07416995










CHM Consult Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 March 2022

 
CHM Consult Limited
Registered number: 07416995

Balance sheet
As at 31 March 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 4 
386
772

  
386
772

Current assets
  

Debtors: amounts falling due within one year
 5 
568
2,305

Cash at bank and in hand
 6 
12,539
26,563

  
13,107
28,868

Creditors: amounts falling due within one year
 7 
(2,532)
(2,672)

Net current assets
  
 
 
10,575
 
 
26,196

Total assets less current liabilities
  
10,961
26,968

  

Net assets
  
10,961
26,968


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
 9 
10,960
26,967

  
10,961
26,968


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 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 profit and loss account 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 on 19 August 2022.




C H Michel
Director

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

Page 1

 
CHM Consult Limited
 

 
Notes to the financial statements
For the year ended 31 March 2022

1.


General information

CHM Consult Limited is a limited company incorporated and domiciled in the United Kingdom. The address of its registered office and principal place of business are disclosed on the company information page. The company provides management consultancy activities.

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.

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:

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.

 
2.3

Taxation

Tax is recognised in the Profit and loss account, 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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

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.

The estimated useful lives range as follows:

Office equipment
-
Straight line over 3 years.



Page 2

 
CHM Consult Limited
 

 
Notes to the financial statements
For the year ended 31 March 2022

2.Accounting policies (continued)

 
2.5

Debtors

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

 
2.6

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.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

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 1 (2021 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2021
3,078



At 31 March 2022

3,078



Depreciation


At 1 April 2021
2,306


Charge for the year on owned assets
386



At 31 March 2022

2,692



Net book value



At 31 March 2022
386



At 31 March 2021
772


 

Page 3

 
CHM Consult Limited
 

 
Notes to the financial statements
For the year ended 31 March 2022

5.


Debtors

2022
2021
£
£


Other debtors
151
1,750

Prepayments and accrued income
417
555



6.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
12,539
26,563



7.


Creditors: Amounts falling due within one year

2022
2021
£
£

Corporation tax
-
151

Other creditors
1,512
1,501

Accruals and deferred income
1,020
1,020

2,532
2,672



8.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



1 (2021 - 1) Ordinary share of £1.00
1
1

This represents the nominal value of shares that have been issued by company.



9.


Reserves

Profit and loss account

This reserve comprises all current retained profits and losses after deducting any distributions.


Page 4