Caseware UK (AP4) 2021.0.152 2021.0.152 2021-12-312021-12-31false232021-01-01falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08172788 2021-01-01 2021-12-31 08172788 2020-01-01 2020-12-31 08172788 2021-12-31 08172788 2020-12-31 08172788 c:Director1 2021-01-01 2021-12-31 08172788 c:RegisteredOffice 2021-01-01 2021-12-31 08172788 d:OfficeEquipment 2021-01-01 2021-12-31 08172788 d:OfficeEquipment 2021-12-31 08172788 d:OfficeEquipment 2020-12-31 08172788 d:OfficeEquipment d:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 08172788 d:CurrentFinancialInstruments 2021-12-31 08172788 d:CurrentFinancialInstruments 2020-12-31 08172788 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 08172788 d:CurrentFinancialInstruments d:WithinOneYear 2020-12-31 08172788 d:Non-currentFinancialInstruments d:AfterOneYear 2021-12-31 08172788 d:Non-currentFinancialInstruments d:AfterOneYear 2020-12-31 08172788 d:ShareCapital 2021-12-31 08172788 d:ShareCapital 2020-12-31 08172788 d:RetainedEarningsAccumulatedLosses 2021-12-31 08172788 d:RetainedEarningsAccumulatedLosses 2020-12-31 08172788 c:FRS102 2021-01-01 2021-12-31 08172788 c:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 08172788 c:FullAccounts 2021-01-01 2021-12-31 08172788 c:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 iso4217:GBP xbrli:pure
Company registration number: 08172788







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2021


ESHER ADVISORY LIMITED










































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ESHER ADVISORY LIMITED
 


 
COMPANY INFORMATION


Director
W. Kwei 




Registered number
08172788



Registered office
Lynton House
7-12 Tavistock Square

London

WC1H 9LT




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


ESHER ADVISORY LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


ESHER ADVISORY LIMITED
REGISTERED NUMBER:08172788



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2021

2021
2020
Note
£
£

Fixed assets
  

Tangible assets
 4 
331
1,306

  
331
1,306

Current assets
  

Debtors: amounts falling due within one year
 5 
1,341,702
1,385,316

Cash at bank and in hand
  
602,365
146,494

  
1,944,067
1,531,810

Creditors: amounts falling due within one year
 6 
(650,685)
(694,052)

Net current assets
  
 
 
1,293,382
 
 
837,758

Total assets less current liabilities
  
1,293,713
839,064

Creditors: amounts falling due after more than one year
  
(41,384)
-

  

Net assets
  
1,252,329
839,064

Page 1

 


ESHER ADVISORY LIMITED
REGISTERED NUMBER:08172788


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2021

2021
2020
£
£

Capital and reserves
  

Allotted, called up and fully paid share capital
  
1
1

Profit and loss account
  
1,252,328
839,063

  
1,252,329
839,064


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 statement of income and retained earnings 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: 



W. Kwei
Director

Date: 13 September 2022

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


ESHER ADVISORY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

1.


General information

Esher Advisory Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page.

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.

 
2.2

Revenue

Revenue consists of consulting services and 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.

 
2.3

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:

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 the Statement of Income and Retained Earnings.

 
2.4

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.

 
2.5

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 


ESHER ADVISORY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

2.Accounting policies (continued)

 
2.7

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 the Statement of Income and Retained Earnings 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.

 
2.8

Taxation

Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2020 - 3).

Page 4

 


ESHER ADVISORY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2021
4,414



At 31 December 2021

4,414



Depreciation


At 1 January 2021
3,108


Charge for the year
975



At 31 December 2021

4,083



Net book value



At 31 December 2021
331



At 31 December 2020
1,306


5.


Debtors

2021
2020
£
£


Trade debtors
324,246
111,935

Other debtors
1,017,456
1,273,381

1,341,702
1,385,316



6.


Creditors: Amounts falling due within one year

2021
2020
£
£

Other loans
8,562
-

Trade creditors
273,227
255,737

Corporation tax
304,391
306,845

Other taxation and social security
60,937
128,082

Other creditors
64
-

Accruals and deferred income
3,504
3,388

650,685
694,052


Page 5

 


ESHER ADVISORY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

7.


Transactions with the director

At the year end there was a balance outstanding of £773,788 (2020: £1,111,477) due from W. Kwei and connected parties. There were amounts drawn down during the year totalling at £295,644 (2020: £629,271) and repayments of £633,333 (2020: £40,000). No interest has been charged.

Page 6