Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-31Consultancy22022-09-01false2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11544452 2022-09-01 2023-08-31 11544452 2021-09-01 2022-08-31 11544452 2023-08-31 11544452 2022-08-31 11544452 c:Director2 2022-09-01 2023-08-31 11544452 d:CurrentFinancialInstruments 2023-08-31 11544452 d:CurrentFinancialInstruments 2022-08-31 11544452 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 11544452 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 11544452 d:ShareCapital 2023-08-31 11544452 d:ShareCapital 2022-08-31 11544452 d:OtherMiscellaneousReserve 2022-09-01 2023-08-31 11544452 d:OtherMiscellaneousReserve 2023-08-31 11544452 d:OtherMiscellaneousReserve 2022-08-31 11544452 d:RetainedEarningsAccumulatedLosses 2023-08-31 11544452 d:RetainedEarningsAccumulatedLosses 2022-08-31 11544452 c:OrdinaryShareClass1 2022-09-01 2023-08-31 11544452 c:OrdinaryShareClass1 2023-08-31 11544452 c:OrdinaryShareClass1 2022-08-31 11544452 c:FRS102 2022-09-01 2023-08-31 11544452 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 11544452 c:FullAccounts 2022-09-01 2023-08-31 11544452 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11544452









A F RING CONSULTANCY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2023

 
A F RING CONSULTANCY LIMITED
REGISTERED NUMBER: 11544452

BALANCE SHEET
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
7,000
7,000

Cash at bank and in hand
 5 
182
-

  
7,182
7,000

Creditors: amounts falling due within one year
 6 
(7,126)
(6,555)

Net current assets
  
 
 
56
 
 
445

Total assets less current liabilities
  
56
445

  

Net assets
  
56
445


Capital and reserves
  

Called up share capital 
 7 
100
100

Other reserves
 8 
75,000
75,000

Profit and loss account
 8 
(75,044)
(74,655)

  
56
445


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 by: 



A.F Ring
Director

Date: 8 February 2024
Page 1

 
A F RING CONSULTANCY LIMITED
REGISTERED NUMBER: 11544452
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2023


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
A F RING CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

A F Ring Consultancy Limited is a company limited by share and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the contents page.

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

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that
the company has adequate resources to continue in operational existence for the foreseeable future.
Therefore, the directors have adopted the going concern basis of accounting in preparing the
financial statements.

 
2.3

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.

 
2.4

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.

Page 3

 
A F RING CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

2.Accounting policies (continued)

 
2.6

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Debtors

2023
2022
£
£


Other debtors
7,000
7,000

7,000
7,000



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
182
-

182
-



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
1,389

Other creditors
5,761
3,666

Accruals and deferred income
1,365
1,500

7,126
6,555


Page 4

 
A F RING CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



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



8.


Reserves

Capital contribution

During the year a capital contribution was received from the shareholders


9.


Related party transactions

Included in other creditors is an amount of £5,598 (2022: £3,666 in other creditors) owed to a Director by the Company at the end of the period.  

 
Page 5