Caseware UK (AP4) 2022.0.179 2022.0.179 2022-06-302022-06-303No description of principal activityfalse2021-07-01false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07153535 2021-07-01 2022-06-30 07153535 2022-06-30 07153535 2020-07-01 2021-06-30 07153535 2021-06-30 07153535 c:Director1 2021-07-01 2022-06-30 07153535 c:RegisteredOffice 2021-07-01 2022-06-30 07153535 d:FurnitureFittings 2021-07-01 2022-06-30 07153535 d:FurnitureFittings 2022-06-30 07153535 d:FurnitureFittings 2021-06-30 07153535 d:ComputerEquipment 2021-07-01 2022-06-30 07153535 d:ComputerEquipment 2022-06-30 07153535 d:ComputerEquipment 2021-06-30 07153535 d:CurrentFinancialInstruments 2022-06-30 07153535 d:CurrentFinancialInstruments 2021-06-30 07153535 d:Non-currentFinancialInstruments 2022-06-30 07153535 d:Non-currentFinancialInstruments 2021-06-30 07153535 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 07153535 d:CurrentFinancialInstruments d:WithinOneYear 2021-06-30 07153535 d:Non-currentFinancialInstruments d:AfterOneYear 2022-06-30 07153535 d:Non-currentFinancialInstruments d:AfterOneYear 2021-06-30 07153535 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-06-30 07153535 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2021-06-30 07153535 d:ShareCapital 2022-06-30 07153535 d:ShareCapital 2021-06-30 07153535 d:RetainedEarningsAccumulatedLosses 2022-06-30 07153535 d:RetainedEarningsAccumulatedLosses 2021-06-30 07153535 c:FRS102 2021-07-01 2022-06-30 07153535 c:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 07153535 c:FullAccounts 2021-07-01 2022-06-30 07153535 c:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 07153535 2 2021-07-01 2022-06-30 iso4217:GBP xbrli:pure
Company registration number: 07153535







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2022


CIVIL AND COMMERCIAL COSTS LAWYERS (SOUTH WEST) LTD






































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CIVIL AND COMMERCIAL COSTS LAWYERS (SOUTH WEST) LTD
 



CONTENTS



Page
Company Information
1
Statement of Financial Position
2 - 3
Notes to the Financial Statements
4 - 7


 


CIVIL AND COMMERCIAL COSTS LAWYERS (SOUTH WEST) LTD
 


 
COMPANY INFORMATION


Director
A M Thomas 




Registered number
07153535



Registered office
Cotton House
12-18 Queen Street

Manchester

England

M2 5HS




Accountants
Menzies LLP
Chartered Accountants

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Page 1

 


CIVIL AND COMMERCIAL COSTS LAWYERS (SOUTH WEST) LTD
REGISTERED NUMBER:07153535



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2022

2022
2021
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
62,771
91,389

Cash at bank and in hand
  
53
97,182

  
62,824
188,571

Creditors: amounts falling due within one year
 6 
(44,901)
(130,818)

Net current assets
  
 
 
17,923
 
 
57,753

Total assets less current liabilities
  
17,923
57,753

Creditors: amounts falling due after more than one year
  
(35,000)
(45,000)

  

Net (liabilities)/assets
  
(17,077)
12,753


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(17,079)
12,751

  
(17,077)
12,753


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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 October 2023.


................................................
A M Thomas
Director

The notes on pages 4 to 7 form part of these financial statements.
Page 2

 


CIVIL AND COMMERCIAL COSTS LAWYERS (SOUTH WEST) LTD
REGISTERED NUMBER:07153535


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2022


Page 3

 


CIVIL AND COMMERCIAL COSTS LAWYERS (SOUTH WEST) LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

1.


General information

Civil and Commercial Cost Lawyers (South West) Limited is a private company limited by shares, registered in England & Wales. The address of the Company's registered office and principal place of business is disclosed on the Company Information page.
The company's functional and presentational currency is GBP.

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

Going concern

The accounts have been prepared on the assumption that the Company is a going concern, on the grounds that the parent company will continue to provide financial support for its ordinary activity in the same parameters that the parent Company has applied to date.
The director is satisfied that the company will be able to meet its liabilities as they fall due for a period of not less than twelve months from the date of approval of these accounts.
The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, he continues to adopt the going concern basis in preparing the annual report and accounts with no material uncertainty.

  
2.3

Exemption from preparing consolidated financial statements

The company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts. 

 
2.4

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.

Page 4

 


CIVIL AND COMMERCIAL COSTS LAWYERS (SOUTH WEST) LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

2.Accounting policies (continued)

 
2.5

Interest income

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

 
2.6

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings 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.

 
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 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.

 
2.8

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.

 
2.9

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
-
20%
Computer equipment
-
20%

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 5

 


CIVIL AND COMMERCIAL COSTS LAWYERS (SOUTH WEST) LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2021 - 3).


4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 July 2021
1,945
3,524
5,469



At 30 June 2022

1,945
3,524
5,469



Depreciation


At 1 July 2021
1,945
3,524
5,469



At 30 June 2022

1,945
3,524
5,469



Net book value



At 30 June 2022
-
-
-



At 30 June 2021
-
-
-


5.


Debtors

2022
2021
£
£


Trade debtors
-
77,551

Amounts owed by group undertakings
32,771
-

Other debtors
30,000
11,638

Prepayments and accrued income
-
2,200

62,771
91,389


Page 6

 


CIVIL AND COMMERCIAL COSTS LAWYERS (SOUTH WEST) LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Bank overdrafts
23,246
-

Bank loans
10,000
5,000

Trade creditors
-
6,478

Amounts owed to group undertakings
-
67,078

Corporation tax
10,567
8,084

Other taxation and social security
-
29,147

Other creditors
1,088
3,666

Accruals and deferred income
-
11,365

44,901
130,818



7.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Bank loans
35,000
45,000

35,000
45,000



8.


Loans


Analysis of the maturity of loans is given below:


2022
2021
£
£

Amounts falling due within one year

Bank loans
10,000
5,000


10,000
5,000

Amounts falling due 1-2 years

Bank loans
35,000
45,000


35,000
45,000



45,000
50,000


 
Page 7