Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-311truefalse2022-08-01falseNo description of principal activity1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09676274 2022-08-01 2023-07-31 09676274 2021-08-01 2022-07-31 09676274 2023-07-31 09676274 2022-07-31 09676274 c:Director1 2022-08-01 2023-07-31 09676274 d:FurnitureFittings 2022-08-01 2023-07-31 09676274 d:FurnitureFittings 2023-07-31 09676274 d:FurnitureFittings 2022-07-31 09676274 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 09676274 d:CurrentFinancialInstruments 2023-07-31 09676274 d:CurrentFinancialInstruments 2022-07-31 09676274 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 09676274 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 09676274 d:ShareCapital 2023-07-31 09676274 d:ShareCapital 2022-07-31 09676274 d:RetainedEarningsAccumulatedLosses 2023-07-31 09676274 d:RetainedEarningsAccumulatedLosses 2022-07-31 09676274 c:OrdinaryShareClass1 2022-08-01 2023-07-31 09676274 c:OrdinaryShareClass1 2023-07-31 09676274 c:OrdinaryShareClass1 2022-07-31 09676274 c:FRS102 2022-08-01 2023-07-31 09676274 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 09676274 c:FullAccounts 2022-08-01 2023-07-31 09676274 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 09676274 2 2022-08-01 2023-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09676274










INTEGRITAS CHANGE MANAGEMENT LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023

 
INTEGRITAS CHANGE MANAGEMENT LIMITED
REGISTERED NUMBER: 09676274

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,556
2,754

  
2,556
2,754

Current assets
  

Debtors: amounts falling due within one year
 5 
16,031
16,906

Cash at bank and in hand
 6 
71,386
69,065

  
87,417
85,971

Creditors: amounts falling due within one year
 7 
(35,841)
(30,018)

Net current assets
  
 
 
51,576
 
 
55,953

Total assets less current liabilities
  
54,132
58,707

  

Net assets
  
54,132
58,707


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
54,032
58,607

  
54,132
58,707


Page 1

 
INTEGRITAS CHANGE MANAGEMENT LIMITED
REGISTERED NUMBER: 09676274
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 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 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 7 December 2023.




S Delaney
Director

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

Page 2

 
INTEGRITAS CHANGE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

Integritas Change Management Limited is a company domiciled in England and Wales, the registration number is 09676274. The registered office is Harthill Court, St. Briavels, Lydmey, Gloucestershire, GL15 6UQ.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 3

 
INTEGRITAS CHANGE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

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

 
2.5

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.

 
2.6

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

 
2.7

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 4

 
INTEGRITAS CHANGE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)


2.7
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:

Fixtures and fittings
-
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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.12

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).

Page 5

 
INTEGRITAS CHANGE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 August 2022
7,229


Additions
653



At 31 July 2023

7,882



Depreciation


At 1 August 2022
4,474


Charge for the year on owned assets
852



At 31 July 2023

5,326



Net book value



At 31 July 2023
2,556



At 31 July 2022
2,754


5.


Debtors

2023
2022
£
£


Trade debtors
15,960
16,800

Prepayments and accrued income
71
106

16,031
16,906



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
71,386
69,064

71,386
69,064


Page 6

 
INTEGRITAS CHANGE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
23,910
18,410

Other taxation and social security
9,467
9,457

Other creditors
1,164
851

Accruals and deferred income
1,300
1,300

35,841
30,018



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100


 
Page 7