Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-282022-03-01falseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.11truetrue 07156568 2022-03-01 2023-02-28 07156568 2021-03-01 2022-02-28 07156568 2023-02-28 07156568 2022-02-28 07156568 c:Director1 2022-03-01 2023-02-28 07156568 d:FurnitureFittings 2022-03-01 2023-02-28 07156568 d:FurnitureFittings 2023-02-28 07156568 d:FurnitureFittings 2022-02-28 07156568 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 07156568 d:OfficeEquipment 2022-03-01 2023-02-28 07156568 d:OfficeEquipment 2023-02-28 07156568 d:OfficeEquipment 2022-02-28 07156568 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 07156568 d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 07156568 d:CurrentFinancialInstruments 2023-02-28 07156568 d:CurrentFinancialInstruments 2022-02-28 07156568 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 07156568 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 07156568 d:ShareCapital 2023-02-28 07156568 d:ShareCapital 2022-02-28 07156568 d:RetainedEarningsAccumulatedLosses 2023-02-28 07156568 d:RetainedEarningsAccumulatedLosses 2022-02-28 07156568 c:OrdinaryShareClass1 2022-03-01 2023-02-28 07156568 c:OrdinaryShareClass1 2023-02-28 07156568 c:OrdinaryShareClass1 2022-02-28 07156568 c:FRS102 2022-03-01 2023-02-28 07156568 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 07156568 c:FullAccounts 2022-03-01 2023-02-28 07156568 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 07156568 d:AcceleratedTaxDepreciationDeferredTax 2023-02-28 07156568 d:AcceleratedTaxDepreciationDeferredTax 2022-02-28 07156568 2 2022-03-01 2023-02-28 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 07156568














AH LODER ADVISERS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 28 FEBRUARY 2023

 
AH LODER ADVISERS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 7

 
AH LODER ADVISERS LIMITED
REGISTERED NUMBER:07156568

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
103
299

Current assets
  

Debtors: amounts falling due within one year
 5 
30,250
19,400

Bank & cash balances
  
44,758
64,661

  
75,008
84,061

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(28,212)
(40,945)

Net current assets
  
 
 
46,796
 
 
43,116

Provisions for liabilities
  

Deferred tax
 7 
(20)
(57)

Net assets
  
46,879
43,358


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
46,878
43,357

  
46,879
43,358

Page 1

 
AH LODER ADVISERS LIMITED
REGISTERED NUMBER:07156568
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 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 statement of comprehensive income 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 28 November 2023.


A H Loder
Director

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
AH LODER ADVISERS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


General information

AH Loder Advisers Limited is a limited liability company registered in England and Wales. It's registered office is 12 Elystan Street, London, SW3 3PW.

The principal activity of the Company during the year was that of management consulting and advising family businesses and families.

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

Turnover

Turnover comprises revenue recognised by the Company in respect of services supplied during the year, exclusive of Value Added Tax.
Revenue is recognised on provision of the service.

 
2.3

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:

Fixtures & fittings
-
25%
Office equipment
-
33%

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.
Page 3

 
AH LODER ADVISERS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)

 
2.4

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to/from related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. 
Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

 
2.5

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.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

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.

 
2.8

Interest income

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

Page 4

 
AH LODER ADVISERS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)

 
2.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

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

Page 5

 
AH LODER ADVISERS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

4.


Tangible fixed assets





Fixtures & fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 March 2022
2,596
7,739
10,335



At 28 February 2023

2,596
7,739
10,335



Depreciation


At 1 March 2022
2,596
7,440
10,036


Charge for the year on owned assets
-
196
196



At 28 February 2023

2,596
7,636
10,232



Net book value



At 28 February 2023
-
103
103



At 28 February 2022
-
299
299


5.


Debtors

2023
2022
£
£


Trade debtors
600
706

Other debtors
28,140
15,075

Prepayments and accrued income
1,510
3,619

30,250
19,400



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
8,293
9,378

Other taxation and social security
13,822
25,651

Other creditors
287
66

Accruals and deferred income
5,810
5,850

28,212
40,945


Page 6

 
AH LODER ADVISERS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

7.


Deferred taxation




2023


£






At beginning of year
(57)


Charged to profit or loss
37



At end of year
(20)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(20)
(57)


8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1


 
Page 7