Caseware UK (AP4) 2022.0.179 2022.0.179 2024-01-312024-01-312023-02-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09404492 2023-02-01 2024-01-31 09404492 2022-02-01 2023-01-31 09404492 2024-01-31 09404492 2023-01-31 09404492 c:Director1 2023-02-01 2024-01-31 09404492 d:FurnitureFittings 2023-02-01 2024-01-31 09404492 d:FurnitureFittings 2024-01-31 09404492 d:FurnitureFittings 2023-01-31 09404492 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 09404492 d:ComputerEquipment 2023-02-01 2024-01-31 09404492 d:ComputerEquipment 2024-01-31 09404492 d:ComputerEquipment 2023-01-31 09404492 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 09404492 d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 09404492 d:CurrentFinancialInstruments 2024-01-31 09404492 d:CurrentFinancialInstruments 2023-01-31 09404492 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 09404492 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 09404492 d:ShareCapital 2024-01-31 09404492 d:ShareCapital 2023-01-31 09404492 d:RetainedEarningsAccumulatedLosses 2024-01-31 09404492 d:RetainedEarningsAccumulatedLosses 2023-01-31 09404492 c:FRS102 2023-02-01 2024-01-31 09404492 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09404492 c:FullAccounts 2023-02-01 2024-01-31 09404492 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09404492 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 09404492 d:AcceleratedTaxDepreciationDeferredTax 2023-01-31 09404492 2 2023-02-01 2024-01-31 09404492 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 09404492










LUCKYDOG CONSULTING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
LUCKYDOG CONSULTING LIMITED
REGISTERED NUMBER: 09404492

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,697
3,335

  
2,697
3,335

Current assets
  

Debtors: amounts falling due within one year
 5 
17,926
13,675

Cash at bank and in hand
 6 
55,535
51,950

  
73,461
65,625

Creditors: amounts falling due within one year
 7 
(14,376)
(14,723)

Net current assets
  
 
 
59,085
 
 
50,902

Total assets less current liabilities
  
61,782
54,237

Provisions for liabilities
  

Deferred tax
 8 
(512)
(633)

  
 
 
(512)
 
 
(633)

Net assets
  
61,270
53,604


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
61,269
53,603

  
61,270
53,604


Page 1

 
LUCKYDOG CONSULTING LIMITED
REGISTERED NUMBER: 09404492

BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

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 4 April 2024.




P. Carter
Director

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

Page 2

 
LUCKYDOG CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.Accounting policies

 
1.1

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
1.2

Revenue

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.

 
1.3

Interest income

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

 
1.4

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

 
LUCKYDOG CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.Accounting policies (continued)

 
1.5

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 balance sheet 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 balance sheet 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 balance sheet date.

 
1.6

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 the following basis.

Depreciation is provided on the following basis:

Fixtures, fittings & equipment
-
15%
Reducing balance
Computer equipment
-
33%
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.

 
1.7

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.

Page 4

 
LUCKYDOG CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.Accounting policies (continued)

 
1.8

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.

 
1.9

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.

 
1.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
1.11

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.


General information

The company is a company limited by shares and was incorporated in England and Wales.  The registered office address is:
Kingsridge House
601 London Road
Westcliff on Sea
Essex
SS0 9PE
The company registered number is 09404492.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).






Page 5

 
LUCKYDOG CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Tangible fixed assets





Fixtures, fittings and equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 February 2023
4,091
2,673
6,764


Additions
-
692
692



At 31 January 2024

4,091
3,365
7,456



Depreciation


At 1 February 2023
2,101
1,328
3,429


Charge for the year on owned assets
300
1,030
1,330



At 31 January 2024

2,401
2,358
4,759



Net book value



At 31 January 2024
1,690
1,007
2,697



At 31 January 2023
1,990
1,345
3,335


5.


Debtors

2024
2023
£
£


Trade debtors
17,901
13,650

Prepayments and accrued income
25
25

17,926
13,675



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
55,535
51,950

55,535
51,950


Page 6

 
LUCKYDOG CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,491
1,437

Corporation tax
2,442
6,216

Other taxation and social security
10,443
7,070

14,376
14,723



8.


Deferred taxation




2024


£






At beginning of year
633


Charged to the profit or loss
(121)



At end of year
512

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
512
633

512
633


9.


Pension commitments

The Company operates a defined contributions pension scheme in respect of the director. 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 £30,000 (2023 - £5,000).


10.


Related party transactions

During the year the company paid dividends amounting to £1,000 (2023 £2,000) to the director of the company.
 


Page 7