Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-31The principal activity throughout the year was that of consultancy services2022-08-01false22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12087874 2022-08-01 2023-07-31 12087874 2021-08-01 2022-07-31 12087874 2023-07-31 12087874 2022-07-31 12087874 c:Director1 2022-08-01 2023-07-31 12087874 d:FurnitureFittings 2022-08-01 2023-07-31 12087874 d:FurnitureFittings 2023-07-31 12087874 d:FurnitureFittings 2022-07-31 12087874 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 12087874 d:CurrentFinancialInstruments 2023-07-31 12087874 d:CurrentFinancialInstruments 2022-07-31 12087874 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12087874 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 12087874 d:ShareCapital 2023-07-31 12087874 d:ShareCapital 2022-07-31 12087874 d:RetainedEarningsAccumulatedLosses 2023-07-31 12087874 d:RetainedEarningsAccumulatedLosses 2022-07-31 12087874 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-07-31 12087874 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-07-31 12087874 c:OrdinaryShareClass1 2022-08-01 2023-07-31 12087874 c:OrdinaryShareClass1 2023-07-31 12087874 c:OrdinaryShareClass1 2022-07-31 12087874 c:OrdinaryShareClass2 2022-08-01 2023-07-31 12087874 c:OrdinaryShareClass2 2023-07-31 12087874 c:OrdinaryShareClass3 2022-08-01 2023-07-31 12087874 c:OrdinaryShareClass3 2023-07-31 12087874 c:OrdinaryShareClass4 2022-08-01 2023-07-31 12087874 c:OrdinaryShareClass4 2023-07-31 12087874 c:OrdinaryShareClass5 2022-08-01 2023-07-31 12087874 c:OrdinaryShareClass5 2023-07-31 12087874 c:FRS102 2022-08-01 2023-07-31 12087874 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 12087874 c:FullAccounts 2022-08-01 2023-07-31 12087874 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 12087874 2 2022-08-01 2023-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12087874









RMPC CONSULTING LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

 
RMPC CONSULTING LTD
REGISTERED NUMBER: 12087874

BALANCE SHEET
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,378
614

  
1,378
614

Current assets
  

Debtors: amounts falling due within one year
 5 
3,164
750

Cash at bank and in hand
 6 
19,817
29,979

  
22,981
30,729

Creditors: amounts falling due within one year
 7 
(19,585)
(22,899)

Net current assets
  
 
 
3,396
 
 
7,830

Total assets less current liabilities
  
4,774
8,444

  

Net assets
  
4,774
8,444


Capital and reserves
  

Called up share capital 
  
103
2

Profit and loss account
  
4,671
8,442

  
4,774
8,444


Page 1

 
RMPC CONSULTING LTD
REGISTERED NUMBER: 12087874
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2023

The directors consider 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 directors acknowledge their 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 on 8 November 2023.




................................................
Robert Pugh-Cook
Director

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

Page 2

 
RMPC CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

RMPC Consulting Limited is a private company, registered in England and Wales, limited by its share capital. The principal activity of the Company throughout the year was the provision 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

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

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.

Page 3

 
RMPC CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.5

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:

Fixtures and fittings
-
20%
reducing balance

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.

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

Page 4

 
RMPC CONSULTING 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 2 (2022 - 2).


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 August 2022
1,200


Additions
1,109



At 31 July 2023

2,309



Depreciation


At 1 August 2022
586


Charge for the year on owned assets
345



At 31 July 2023

931



Net book value



At 31 July 2023
1,378



At 31 July 2022
614

Page 5

 
RMPC CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

5.


Debtors

2023
2022
£
£


Trade debtors
3,164
750

3,164
750



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
19,817
29,979

19,817
29,979



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
1,230
4,254

Other taxation and social security
-
303

Other creditors
17,215
17,274

Accruals and deferred income
1,140
1,068

19,585
22,899



8.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
19,817
29,979




Financial assets measured at fair value through profit or loss comprise cash at bank.

Page 6

 
RMPC CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



50 (2022 - 2) Ordinary shares of £1.00 each
50
2
50 (2022 - ) Ordinary A shares of £1.00 each
50
-
1 (2022 - ) Ordinary B share of £1.00
1
-
1 (2022 - ) Ordinary C share of £1.00
1
-
1 (2022 - ) Ordinary D share of £1.00
1
-

103

2


During the year the following shares were issued at par: 49 ordinary shares, 49 ordinary A shares, 1 ordinary B share, 1 ordinary C share and 1 ordinary D share.


10.


Controlling party

The Company is controlled by the directors, Robert and Julia Pugh-Cook, by virtue of their sharehodling as described in the Directors' report.

 
Page 7