Caseware UK (AP4) 2022.0.179 2022.0.179 2022-06-302022-06-30false2021-07-01falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06658151 2021-07-01 2022-06-30 06658151 2022-06-30 06658151 2020-07-01 2021-06-30 06658151 2021-06-30 06658151 c:Director1 2021-07-01 2022-06-30 06658151 c:RegisteredOffice 2021-07-01 2022-06-30 06658151 d:PlantMachinery 2021-07-01 2022-06-30 06658151 d:MotorVehicles 2021-07-01 2022-06-30 06658151 d:MotorVehicles 2022-06-30 06658151 d:MotorVehicles 2021-06-30 06658151 d:MotorVehicles d:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 06658151 d:FurnitureFittings 2021-07-01 2022-06-30 06658151 d:FurnitureFittings 2022-06-30 06658151 d:FurnitureFittings 2021-06-30 06658151 d:FurnitureFittings d:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 06658151 d:ComputerEquipment 2021-07-01 2022-06-30 06658151 d:ComputerEquipment 2022-06-30 06658151 d:ComputerEquipment 2021-06-30 06658151 d:ComputerEquipment d:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 06658151 d:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 06658151 d:CurrentFinancialInstruments 2022-06-30 06658151 d:CurrentFinancialInstruments 2021-06-30 06658151 d:Non-currentFinancialInstruments 2022-06-30 06658151 d:Non-currentFinancialInstruments 2021-06-30 06658151 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 06658151 d:CurrentFinancialInstruments d:WithinOneYear 2021-06-30 06658151 d:Non-currentFinancialInstruments d:AfterOneYear 2022-06-30 06658151 d:Non-currentFinancialInstruments d:AfterOneYear 2021-06-30 06658151 d:ShareCapital 2022-06-30 06658151 d:ShareCapital 2021-06-30 06658151 d:RetainedEarningsAccumulatedLosses 2022-06-30 06658151 d:RetainedEarningsAccumulatedLosses 2021-06-30 06658151 c:FRS102 2021-07-01 2022-06-30 06658151 c:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 06658151 c:FullAccounts 2021-07-01 2022-06-30 06658151 c:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 06658151 d:WithinOneYear 2022-06-30 06658151 d:WithinOneYear 2021-06-30 06658151 d:BetweenOneFiveYears 2022-06-30 06658151 d:BetweenOneFiveYears 2021-06-30 06658151 6 2021-07-01 2022-06-30 iso4217:GBP
Company registration number: 06658151







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2022


CIVIL AND COMMERCIAL COSTS LAWYERS LIMITED






































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CIVIL AND COMMERCIAL COSTS LAWYERS LIMITED
 



CONTENTS



Page
Company information
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 8


 


CIVIL AND COMMERCIAL COSTS LAWYERS LIMITED
 


 
COMPANY INFORMATION


Director
A M Thomas 




Registered number
06658151



Registered office
Ludgate House
107-111 Fleet Street

London

EC4A 2AB




Accountants
Menzies LLP
Chartered Accountants

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Page 1

 


CIVIL AND COMMERCIAL COSTS LAWYERS LIMITED
REGISTERED NUMBER:06658151



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 4 
103,079
5,055

Investments
 5 
2,000
2,000

  
105,079
7,055

Current assets
  

Debtors: amounts falling due within one year
 6 
1,278,093
1,145,291

Cash at bank and in hand
  
44,765
105,993

  
1,322,858
1,251,284

Creditors: amounts falling due within one year
 7 
(1,031,719)
(570,573)

Net current assets
  
 
 
291,139
 
 
680,711

Total assets less current liabilities
  
396,218
687,766

Creditors: amounts falling due after more than one year
  
(133,333)
(217,445)

  

Net assets
  
262,885
470,321

Page 2

 


CIVIL AND COMMERCIAL COSTS LAWYERS LIMITED
REGISTERED NUMBER:06658151


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

2022
2021
Note
£
£

Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
262,685
470,121

  
262,885
470,321


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 by: 




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

Date: 27 October 2023

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 


CIVIL AND COMMERCIAL COSTS LAWYERS LIMITED
 


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

1.


General information

Civil and Commercial Costs Lawyers Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office and principal place of business is disclosed on the company information page.
The financial statements are presented in sterling which is the functional currency of the company and rounded to
the nearest £.

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

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

 
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:

Plant and machinery etc
-
33% on cost and 20% on cost
Motor vehicles
-
25%

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each Statement of financial position date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Page 4

 


CIVIL AND COMMERCIAL COSTS LAWYERS LIMITED
 


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

2.Accounting policies (continued)

 
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

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

 
2.7

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.

 
2.8

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.

 
2.9

Borrowing costs

All borrowing costs are recognised in the Statement of income and retained earnings in the year in which they are incurred.


3.


Employees

The average monthly number of employees, including directors, during the year was 28 (2021 - 30).

Page 5

 


CIVIL AND COMMERCIAL COSTS LAWYERS LIMITED
 


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

4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 July 2021
-
17,010
46,849
63,859


Additions
99,245
-
5,272
104,517



At 30 June 2022

99,245
17,010
52,121
168,376



Depreciation


At 1 July 2021
-
15,372
43,432
58,804


Charge for the year on owned assets
3,000
1,246
2,247
6,493



At 30 June 2022

3,000
16,618
45,679
65,297



Net book value



At 30 June 2022
96,245
392
6,442
103,079



At 30 June 2021
-
1,638
3,417
5,055


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 July 2021
2,000



At 30 June 2022
2,000




Page 6

 


CIVIL AND COMMERCIAL COSTS LAWYERS LIMITED
 


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

6.


Debtors

2022
2021
£
£


Trade debtors
1,084,634
898,781

Amounts owed by group undertakings
-
67,079

Amounts owed by joint ventures and associated undertakings
-
16,667

Other debtors
134,726
76,314

Prepayments and accrued income
58,733
73,050

Tax recoverable
-
13,400

1,278,093
1,145,291



7.


Creditors: Amounts falling due within one year

2022
2021
£
£

Bank loans
40,000
26,667

Trade creditors
100,297
145,842

Amounts owed to group undertakings
32,771
-

Amounts owed to associates
68,333
-

Corporation tax
6,887
23,367

Other taxation and social security
368,988
288,198

Obligations under finance lease and hire purchase contracts
78,644
-

Other creditors
273,768
42,085

Accruals and deferred income
62,031
44,414

1,031,719
570,573



8.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Bank loans
133,333
217,445

133,333
217,445


Page 7

 


CIVIL AND COMMERCIAL COSTS LAWYERS LIMITED
 


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

9.


Commitments under operating leases

At 30 June 2022 the Company had future minimum lease payments under non-cancellable operating leases as follows:

2022
2021
£
£


Not later than 1 year
81,843
56,250

Later than 1 year and not later than 5 years
36,005
-

117,848
56,250


10.


Transactions with Directors

During the year the following transactions with a director took place:


Brought Forward
Advance/ Credit
Repaid
Carried Forward
£
£
£
£

Directors loan
1,045
21,302
(9,601)
12,746
1,045
21,302
(9,601)
12,746

No Interest was charged on this loan during the year.

 
Page 8