Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-31No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.11false2022-08-01truetrue 08651297 2022-08-01 2023-07-31 08651297 2021-08-01 2022-07-31 08651297 2023-07-31 08651297 2022-07-31 08651297 c:Director1 2022-08-01 2023-07-31 08651297 d:ComputerEquipment 2023-07-31 08651297 d:ComputerEquipment 2022-07-31 08651297 d:CurrentFinancialInstruments 2023-07-31 08651297 d:CurrentFinancialInstruments 2022-07-31 08651297 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 08651297 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 08651297 d:ShareCapital 2023-07-31 08651297 d:ShareCapital 2022-07-31 08651297 d:RetainedEarningsAccumulatedLosses 2023-07-31 08651297 d:RetainedEarningsAccumulatedLosses 2022-07-31 08651297 c:FRS102 2022-08-01 2023-07-31 08651297 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 08651297 c:FullAccounts 2022-08-01 2023-07-31 08651297 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 08651297 2 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure

Registered number: 08651297









KINGFISHER ASSOCIATES (CONSULTANTS) LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023

 
KINGFISHER ASSOCIATES (CONSULTANTS) LTD
REGISTERED NUMBER: 08651297

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
695
695

  
695
695

Current assets
  

Debtors: amounts falling due within one year
 5 
63,210
36,766

Cash at bank and in hand
  
209,378
221,720

  
272,588
258,486

Creditors: amounts falling due within one year
 6 
(86,889)
(86,639)

Net current assets
  
 
 
185,699
 
 
171,847

Total assets less current liabilities
  
186,394
172,542

  

Net assets
  
186,394
172,542


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
186,294
172,442

  
186,394
172,542


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 profit and loss account 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 6 November 2023.



Page 1

 
KINGFISHER ASSOCIATES (CONSULTANTS) LTD
REGISTERED NUMBER: 08651297
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2023


C E M Wallace
Director

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

Page 2

 
KINGFISHER ASSOCIATES (CONSULTANTS) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

Kingfisher Associates (Consultants) Ltd is a private company limited by shares and incorporated in England and Wales, registered number 08651297. The registered office is 61 Teignmouth Road, Teignmouth, Devon, TQ14 8UR.  

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.

 
2.3

Interest income

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

  
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.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

 
2.5

Debtors

Short-term debtors are measured at transaction price, 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.

 
2.7

Creditors

Short-term creditors are measured at the transaction price.

Page 3

 
KINGFISHER ASSOCIATES (CONSULTANTS) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

3.


Employees

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


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 August 2022
695



At 31 July 2023

695






Net book value



At 31 July 2023
695



At 31 July 2022
695


5.


Debtors

2023
2022
£
£


Other debtors
63,210
36,766

63,210
36,766



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
84,139
84,139

Accruals and deferred income
2,750
2,500

86,889
86,639


Page 4

 
KINGFISHER ASSOCIATES (CONSULTANTS) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

7.


Related party transactions

At the reporting date, the company owed £84,139 (2022: £84,139) to the director. The balance was provided interest free and is repayable on demand. The company has not entered into any other transactions with related parties that are material and that have not been concluded under normal market conditions.

 
Page 5