Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31true2022-04-01falseNo description of principal activity33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08720360 2022-04-01 2023-03-31 08720360 2021-04-01 2022-03-31 08720360 2023-03-31 08720360 2022-03-31 08720360 c:Director1 2022-04-01 2023-03-31 08720360 c:Director3 2022-04-01 2023-03-31 08720360 d:MotorVehicles 2022-04-01 2023-03-31 08720360 d:MotorVehicles 2023-03-31 08720360 d:MotorVehicles 2022-03-31 08720360 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08720360 d:FurnitureFittings 2022-04-01 2023-03-31 08720360 d:FurnitureFittings 2023-03-31 08720360 d:FurnitureFittings 2022-03-31 08720360 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08720360 d:OfficeEquipment 2022-04-01 2023-03-31 08720360 d:OfficeEquipment 2023-03-31 08720360 d:OfficeEquipment 2022-03-31 08720360 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08720360 d:OtherPropertyPlantEquipment 2022-04-01 2023-03-31 08720360 d:OtherPropertyPlantEquipment 2023-03-31 08720360 d:OtherPropertyPlantEquipment 2022-03-31 08720360 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08720360 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08720360 d:Goodwill 2022-04-01 2023-03-31 08720360 d:Goodwill 2023-03-31 08720360 d:Goodwill 2022-03-31 08720360 d:CurrentFinancialInstruments 2023-03-31 08720360 d:CurrentFinancialInstruments 2022-03-31 08720360 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08720360 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 08720360 d:ShareCapital 2023-03-31 08720360 d:ShareCapital 2022-03-31 08720360 d:RetainedEarningsAccumulatedLosses 2023-03-31 08720360 d:RetainedEarningsAccumulatedLosses 2022-03-31 08720360 c:FRS102 2022-04-01 2023-03-31 08720360 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08720360 c:FullAccounts 2022-04-01 2023-03-31 08720360 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 08720360 d:Goodwill d:OwnedIntangibleAssets 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 08720360










N A SURVEYORS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

 
N A SURVEYORS LIMITED
REGISTERED NUMBER: 08720360

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2021
Note
£
£

Fixed assets
  

Intangible assets
 4 
25,000
28,000

Tangible assets
 5 
17,729
2,114

  
42,729
30,114

Current assets
  

Debtors: amounts falling due within one year
 6 
170,628
55,290

Cash at bank and in hand
  
177,695
147,442

  
348,323
202,732

Creditors: amounts falling due within one year
 7 
(171,238)
(97,353)

Net current assets
  
 
 
177,085
 
 
105,379

  

Net assets
  
219,814
135,493


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
219,714
135,393

  
219,814
135,493


Page 1

 
N A SURVEYORS LIMITED
REGISTERED NUMBER: 08720360
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 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 9 November 2023.




N Gray-Cowley
A Gray-Cowley
Director
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
N A SURVEYORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

N A Surveyors Limited is a private company limited by shares, incorporated in England and Wales (registered number: 08720360). Its registered office is 2 Ashgate Road, Chesterfield, Derbyshire, S40 4AA. The principal activity throughout the year continued to be that of surveying. 

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 Company's functional and presentation currency is pounds sterling. 

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

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.

Page 3

 
N A SURVEYORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current 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.                 

 
2.5

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 4

 
N A SURVEYORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.6

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:

Motor vehicles
-
15%
Reducing balance
Fixtures and fittings
-
25%
Reducing balance
Office equipment
-
25%
Reducing balance
Garden office
-
5%
Straight line

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 5

 
N A SURVEYORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2022
30,000



At 31 March 2023

30,000



Amortisation


At 1 April 2022
2,000


Charge for the year on owned assets
3,000



At 31 March 2023

5,000



Net book value



At 31 March 2023
25,000



At 31 March 2022
28,000



Page 6

 
N A SURVEYORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

5.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Office equipment
Garden office
Total

£
£
£
£
£



Cost or valuation


At 1 April 2022
-
439
2,040
-
2,479


Additions
2,500
-
374
13,500
16,374



At 31 March 2023

2,500
439
2,414
13,500
18,853



Depreciation


At 1 April 2022
-
30
335
-
365


Charge for the year on owned assets
94
102
459
104
759



At 31 March 2023

94
132
794
104
1,124



Net book value



At 31 March 2023
2,406
307
1,620
13,396
17,729



At 31 March 2022
-
409
1,705
-
2,114


6.


Debtors

2023
2021
£
£


Trade debtors
151,746
54,868

Prepayments and accrued income
18,882
422

170,628
55,290


Page 7

 
N A SURVEYORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


Creditors: Amounts falling due within one year

2023
2021
£
£

Trade creditors
18,300
2,278

Corporation tax
71,834
46,234

Other taxation and social security
33,103
22,752

Other creditors
45,376
23,589

Accruals
2,625
2,500

171,238
97,353



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £7,000 (2022: £nil).

 
Page 8