Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-30falsefalse2022-05-01No description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13149838 2022-05-01 2023-04-30 13149838 2021-01-21 2022-04-30 13149838 2023-04-30 13149838 2022-04-30 13149838 c:Director1 2022-05-01 2023-04-30 13149838 d:CurrentFinancialInstruments 2023-04-30 13149838 d:CurrentFinancialInstruments 2022-04-30 13149838 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 13149838 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 13149838 d:ShareCapital 2023-04-30 13149838 d:ShareCapital 2022-04-30 13149838 d:RetainedEarningsAccumulatedLosses 2023-04-30 13149838 d:RetainedEarningsAccumulatedLosses 2022-04-30 13149838 c:FRS102 2022-05-01 2023-04-30 13149838 c:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 13149838 c:FullAccounts 2022-05-01 2023-04-30 13149838 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 13149838 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2022-05-01 2023-04-30 13149838 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-04-30 13149838 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2022-04-30 iso4217:GBP xbrli:pure

Registered number: 13149838










EAST COAST MARINE CONSULTING LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023

 
EAST COAST MARINE CONSULTING LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EAST COAST MARINE CONSULTING LTD
FOR THE YEAR ENDED 30 APRIL 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of East Coast Marine Consulting Ltd for the year ended 30 April 2023 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of East Coast Marine Consulting Ltd in accordance with the terms of our engagement letter dated 25 January 2021Our work has been undertaken solely to prepare for your approval the financial statements of East Coast Marine Consulting Ltd  and state those matters that we have agreed to state to the director of East Coast Marine Consulting Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than East Coast Marine Consulting Ltd and its director for our work or for this report. 

It is your duty to ensure that East Coast Marine Consulting Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of East Coast Marine Consulting Ltd. You consider that East Coast Marine Consulting Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of East Coast Marine Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ
20 September 2023
Page 1

 
EAST COAST MARINE CONSULTING LTD
REGISTERED NUMBER: 13149838

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
9,404
-

Cash at bank and in hand
  
579
7,900

  
9,983
7,900

Creditors: amounts falling due within one year
 5 
(10,058)
(9,016)

Net current liabilities
  
 
 
(75)
 
 
(1,116)

Total assets less current liabilities
  
(75)
(1,116)

  

Net liabilities
  
(75)
(1,116)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(175)
(1,216)

  
(75)
(1,116)


Page 2

 
EAST COAST MARINE CONSULTING LTD
REGISTERED NUMBER: 13149838
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 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 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 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 19 September 2023.




J D Spink
Director

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

Page 3

 
EAST COAST MARINE CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

East Coast Marine Consulting Ltd is a United Kingdom company limited by shares. It is incorporated and domiciled in England and Wales. The registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ.
The Company's principal activity is that of consultancy services.

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 director will continue to support the Company, where required, for the foreseeable future. The director therefore considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 4

 
EAST COAST MARINE CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
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.

 
2.5

Pensions

Defined contribution pension plan
The Company operates a defined contribution plan for its employee. 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.

 
2.6

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.

 
2.7

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 5

 
EAST COAST MARINE CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
2.10

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.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

 
2.11

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).


4.


Debtors

2023
2022
£
£


Trade debtors
9,404
-

9,404
-


Page 6

 
EAST COAST MARINE CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
244
62

Other taxation and social security
1,366
1,366

Other creditors
6,202
6,148

Accruals and deferred income
2,246
1,440

10,058
9,016



6.


Related party transactions

As at 30 April 2023, the balance owed to the director was £1,568 (2022: £1,514).

 
Page 7