Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-31falsefalse2021-10-22trueNo description of principal activity10The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13699340 2021-10-21 13699340 2021-10-22 2022-12-31 13699340 2020-10-22 2021-10-21 13699340 2022-12-31 13699340 c:Director1 2021-10-22 2022-12-31 13699340 d:CurrentFinancialInstruments 2022-12-31 13699340 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13699340 d:ShareCapital 2022-12-31 13699340 d:RetainedEarningsAccumulatedLosses 2022-12-31 13699340 c:OrdinaryShareClass1 2021-10-22 2022-12-31 13699340 c:OrdinaryShareClass1 2022-12-31 13699340 c:FRS102 2021-10-22 2022-12-31 13699340 c:AuditExempt-NoAccountantsReport 2021-10-22 2022-12-31 13699340 c:FullAccounts 2021-10-22 2022-12-31 13699340 c:PrivateLimitedCompanyLtd 2021-10-22 2022-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13699340













NEW QUEBEC ADVISORY LIMITED
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2022


 
NEW QUEBEC ADVISORY LIMITED
REGISTERED NUMBER:13699340


BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
11,143

Cash at bank and in hand
  
256,582

  
267,725

Creditors: amounts falling due within one year
 6 
(84,466)

Net current assets
  
 
 
183,259

Total assets less current liabilities
  
183,259

  

Net assets
  
183,259


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
183,159

  
183,259


Page 1


 
NEW QUEBEC ADVISORY LIMITED
REGISTERED NUMBER:13699340

    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2022

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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 comprehensive income 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: 




C A Beavan
Director

Date: 19 October 2023

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

Page 2


 
NEW QUEBEC ADVISORY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

1.


General information

New Quebec Advisory Limited is a limited liability company incorporated in England. The registered office is Harwood House, 43 Harwood Road, London, United Kingdom, SW6 4QP

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

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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3


 
NEW QUEBEC ADVISORY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
2.4

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 balance sheet date in the countries where the Company operates and generates income.

 
2.5

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.

 
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. 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.

 
2.7

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.

 
2.8

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.

 
2.9

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.

Page 4


 
NEW QUEBEC ADVISORY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

4.


Debtors

2022
£


Trade debtors
11,143



5.


Cash and cash equivalents

2022
£

Cash at bank and in hand
256,582



6.


Creditors: amounts falling due within one year

2022
£

Corporation tax
51,236

Other taxation and social security
214

Other creditors
31,816

Accruals and deferred income
1,200

84,466



7.


Share capital

2022
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


On incorporation, 100 ordinary shares where issued at nominal value.

 
Page 5