Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-302022-10-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11285353 2022-10-01 2023-09-30 11285353 2021-10-01 2022-09-30 11285353 2023-09-30 11285353 2022-09-30 11285353 c:Director1 2022-10-01 2023-09-30 11285353 d:OfficeEquipment 2022-10-01 2023-09-30 11285353 d:OfficeEquipment 2023-09-30 11285353 d:OfficeEquipment 2022-09-30 11285353 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 11285353 d:CurrentFinancialInstruments 2023-09-30 11285353 d:CurrentFinancialInstruments 2022-09-30 11285353 d:Non-currentFinancialInstruments 2023-09-30 11285353 d:Non-currentFinancialInstruments 2022-09-30 11285353 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 11285353 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 11285353 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 11285353 d:Non-currentFinancialInstruments d:AfterOneYear 2022-09-30 11285353 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 11285353 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-09-30 11285353 d:ShareCapital 2023-09-30 11285353 d:ShareCapital 2022-09-30 11285353 d:RetainedEarningsAccumulatedLosses 2023-09-30 11285353 d:RetainedEarningsAccumulatedLosses 2022-09-30 11285353 c:FRS102 2022-10-01 2023-09-30 11285353 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 11285353 c:FullAccounts 2022-10-01 2023-09-30 11285353 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 11285353 2 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 11285353









GREEN SOFTWARE CONSULTANCY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
GREEN SOFTWARE CONSULTANCY LIMITED
REGISTERED NUMBER: 11285353

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
835
1,114

  
835
1,114

Current assets
  

Debtors: amounts falling due within one year
 5 
7,148
15,257

Cash at bank and in hand
 6 
69,665
59,651

  
76,813
74,908

Creditors: amounts falling due within one year
 7 
(24,524)
(30,007)

Net current assets
  
 
 
52,289
 
 
44,901

Total assets less current liabilities
  
53,124
46,015

Creditors: amounts falling due after more than one year
 8 
(11,808)
(13,672)

  

Net assets
  
41,316
32,343


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
41,315
32,342

  
41,316
32,343


Page 1

 
GREEN SOFTWARE CONSULTANCY LIMITED
REGISTERED NUMBER: 11285353
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

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 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: 




L Burns
Director

Date: 2 November 2023

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
GREEN SOFTWARE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Green Software Consultancy Limited is a private company, limited by shares, registered in England and Wales (registered number: 11285353). The Company's registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. The financial statements are presented in sterling, which is the functional currency of the Company.

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

Interest income

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

 
2.4

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.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
GREEN SOFTWARE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%
Reducing balance method

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.

 
2.9

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.

Page 4

 
GREEN SOFTWARE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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.

 
2.12

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 (2022 - 1).

Page 5

 
GREEN SOFTWARE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 October 2022
2,090



At 30 September 2023

2,090



Depreciation


At 1 October 2022
976


Charge for the year on owned assets
279



At 30 September 2023

1,255



Net book value



At 30 September 2023
835



At 30 September 2022
1,114


5.


Debtors

2023
2022
£
£


Other debtors
7,148
15,257

7,148
15,257



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
69,665
59,651

69,665
59,651


Page 6

 
GREEN SOFTWARE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
2,487
2,541

Corporation tax
12,842
17,208

Other taxation and social security
6,195
6,258

Accruals and deferred income
3,000
4,000

24,524
30,007



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
11,808
13,672

11,808
13,672



9.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
2,487
2,541

Amounts falling due after one year

Bank loans
11,809
13,672



14,296
16,213


 
Page 7