Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2trueNo description of principal activity2022-10-012true 07022626 2022-10-01 2023-09-30 07022626 2021-10-01 2022-09-30 07022626 2023-09-30 07022626 2022-09-30 07022626 c:Director1 2022-10-01 2023-09-30 07022626 d:PlantMachinery 2022-10-01 2023-09-30 07022626 d:PlantMachinery 2023-09-30 07022626 d:PlantMachinery 2022-09-30 07022626 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 07022626 d:CurrentFinancialInstruments 2023-09-30 07022626 d:CurrentFinancialInstruments 2022-09-30 07022626 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07022626 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 07022626 d:ShareCapital 2023-09-30 07022626 d:ShareCapital 2022-09-30 07022626 d:RetainedEarningsAccumulatedLosses 2023-09-30 07022626 d:RetainedEarningsAccumulatedLosses 2022-09-30 07022626 c:FRS102 2022-10-01 2023-09-30 07022626 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 07022626 c:FullAccounts 2022-10-01 2023-09-30 07022626 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 07022626










TOP BRASS CONSULTANCY LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
TOP BRASS CONSULTANCY LTD
REGISTERED NUMBER: 07022626

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
894
1,192

  
894
1,192

Current assets
  

Debtors: amounts falling due within one year
 5 
17,025
12,625

Cash at bank and in hand
  
39,130
52,365

  
56,155
64,990

Creditors: amounts falling due within one year
 6 
(24,538)
(21,539)

Net current assets
  
 
 
31,617
 
 
43,451

Total assets less current liabilities
  
32,511
44,643

  

Net assets
  
32,511
44,643


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
32,509
44,641

  
32,511
44,643


Page 1

 
TOP BRASS CONSULTANCY LTD
REGISTERED NUMBER: 07022626
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 income statement 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 by: 

D R Wakefield
Director
Date: 12 February 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
TOP BRASS CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Top Brass Consultancy Ltd is a private company limited by shares and incorporated in England and Wales, registration number 07022626. The registered office is Evergreen, 54D The Lane, Briston, Melton Constable, Norfolk, NR24 2AD. 

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 financial statements are presented in sterling whcih is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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

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.

Page 3

 
TOP BRASS CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Plant & machinery
-
25% 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.

 
2.4

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.

 
2.5

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.

 
2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.7

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.

 
2.8

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

 
TOP BRASS CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.9

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.10

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 reporting date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Directors
2
2

Page 5

 
TOP BRASS CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.


Tangible fixed assets





Plant & machinery

£



Cost or valuation


At 1 October 2022
3,103



At 30 September 2023

3,103



Depreciation


At 1 October 2022
1,911


Charge for the year on owned assets
298



At 30 September 2023

2,209



Net book value



At 30 September 2023
894



At 30 September 2022
1,192


5.


Debtors

2023
2022
£
£


Trade debtors
14,300
9,900

Prepayments and accrued income
2,725
2,725

17,025
12,625



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
16,303
14,529

Other taxation and social security
6,762
5,662

Accruals and deferred income
1,473
1,348

24,538
21,539


Page 6