Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-3112022-04-01falseNo description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11756597 2022-04-01 2023-03-31 11756597 2021-04-01 2022-03-31 11756597 2023-03-31 11756597 2022-03-31 11756597 c:Director1 2022-04-01 2023-03-31 11756597 c:RegisteredOffice 2022-04-01 2023-03-31 11756597 d:OfficeEquipment 2022-04-01 2023-03-31 11756597 d:OfficeEquipment 2023-03-31 11756597 d:OfficeEquipment 2022-03-31 11756597 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 11756597 d:CurrentFinancialInstruments 2023-03-31 11756597 d:CurrentFinancialInstruments 2022-03-31 11756597 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11756597 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 11756597 d:ShareCapital 2023-03-31 11756597 d:ShareCapital 2022-03-31 11756597 d:RetainedEarningsAccumulatedLosses 2023-03-31 11756597 d:RetainedEarningsAccumulatedLosses 2022-03-31 11756597 c:FRS102 2022-04-01 2023-03-31 11756597 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 11756597 c:FullAccounts 2022-04-01 2023-03-31 11756597 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure
Company registration number: 11756597







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2023


HIGHPOINT MANAGEMENT CONSULTING LIMITED






































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HIGHPOINT MANAGEMENT CONSULTING LIMITED
 


 
COMPANY INFORMATION


Director
P A Robson 




Registered number
11756597



Registered office
Ashcombe House
5 The Crescent

Leatherhead

Surrey

KT22 8DY




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


HIGHPOINT MANAGEMENT CONSULTING LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6


 


HIGHPOINT MANAGEMENT CONSULTING LIMITED
REGISTERED NUMBER:11756597



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
583
895

  
583
895

Current assets
  

Debtors: amounts falling due within one year
 5 
5,586
738

Cash at bank and in hand
  
76,143
74,351

  
81,729
75,089

Creditors: amounts falling due within one year
 6 
(17,238)
(21,093)

Net current assets
  
 
 
64,491
 
 
53,996

Total assets less current liabilities
  
65,074
54,891

  

Net assets
  
65,074
54,891


Capital and reserves
  

Allotted, called up and fully paid share capital
  
100
100

Profit and loss account
  
64,974
54,791

  
65,074
54,891


Page 1

 


HIGHPOINT MANAGEMENT CONSULTING LIMITED
REGISTERED NUMBER:11756597


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 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: 




P A Robson
Director

Date: 2 November 2023

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

Page 2

 


HIGHPOINT MANAGEMENT CONSULTING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Highpoint Management Consulting Limited is a private company, limited by shares and incorporated in England and Wales, company registration number 11756597. 
The company's principal place of business is 2a Nightingale Road, Guilford, Surrey, GU1 1ER. The registered office 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

Revenue

Revenue relates to management consultancy 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. 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

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.

Page 3

 


HIGHPOINT MANAGEMENT CONSULTING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.4

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
-
25%
Straight line basis

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.

 
2.5

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 


HIGHPOINT MANAGEMENT CONSULTING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2022
1,248



At 31 March 2023

1,248



Depreciation


At 1 April 2022
353


Charge for the year
312



At 31 March 2023

665



Net book value



At 31 March 2023
583



At 31 March 2022
895


5.


Debtors

2023
2022
£
£


Prepayments and accrued income
5,586
738

5,586
738



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
11,845
15,984

Other creditors
1,697
1,677

Accruals and deferred income
3,696
3,432

17,238
21,093


Page 5

 


HIGHPOINT MANAGEMENT CONSULTING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


Transaction with directors

Included within other creditors are the following transactions with directors.


2023
2022
£
£

Balance outstanding at start of year
(1,677)
(909)
Amounts advanced
(1,991)
(3,208)
Amounts repaid
1,971
2,440
(1,697)
(1,677)

No interest has been charged on this loan. The loan is repayable on demand.

 
Page 6