Caseware UK (AP4) 2022.0.179 2022.0.179 2023-08-312023-08-3112The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.trueNo description of principal activity2022-09-01false11true 05529523 2022-09-01 2023-08-31 05529523 2021-09-01 2022-08-31 05529523 2023-08-31 05529523 2022-08-31 05529523 c:Director1 2022-09-01 2023-08-31 05529523 d:MotorVehicles 2022-09-01 2023-08-31 05529523 d:MotorVehicles 2023-08-31 05529523 d:MotorVehicles 2022-08-31 05529523 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 05529523 d:FurnitureFittings 2022-09-01 2023-08-31 05529523 d:FurnitureFittings 2023-08-31 05529523 d:FurnitureFittings 2022-08-31 05529523 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 05529523 d:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 05529523 d:CurrentFinancialInstruments 2023-08-31 05529523 d:CurrentFinancialInstruments 2022-08-31 05529523 d:Non-currentFinancialInstruments 2023-08-31 05529523 d:Non-currentFinancialInstruments 2022-08-31 05529523 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 05529523 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 05529523 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 05529523 d:Non-currentFinancialInstruments d:AfterOneYear 2022-08-31 05529523 d:ShareCapital 2023-08-31 05529523 d:ShareCapital 2022-08-31 05529523 d:RetainedEarningsAccumulatedLosses 2023-08-31 05529523 d:RetainedEarningsAccumulatedLosses 2022-08-31 05529523 c:FRS102 2022-09-01 2023-08-31 05529523 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 05529523 c:FullAccounts 2022-09-01 2023-08-31 05529523 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure
Company registration number: 05529523







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2023


KAD ENVIRONMENTAL CONSULTANCY LIMITED






































img1b0e.png                        

 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
REGISTERED NUMBER:05529523



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
82,415
45,631

  
82,415
45,631

Current assets
  

Debtors: amounts falling due within one year
 5 
246,389
219,173

Cash at bank and in hand
  
53,508
30,731

  
299,897
249,904

Creditors: amounts falling due within one year
 6 
(252,540)
(98,322)

Net current assets
  
 
 
47,357
 
 
151,582

Total assets less current liabilities
  
129,772
197,213

Creditors: amounts falling due after more than one year
 7 
(52,250)
(9,346)

  

Net assets
  
77,522
187,867


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
77,422
187,767

  
77,522
187,867


Page 1

 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
REGISTERED NUMBER:05529523


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 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 by: 




___________________________
K Graham
Director

Date: 5 April 2024

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

Page 2

 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

KAD Environmental Consultancy Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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:

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.

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

 
2.4

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.

Page 3

 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

2.Accounting policies (continued)

 
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

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.

 
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

 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 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, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
Fixtures and fittings
-
25%

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

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.

 
2.9

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 11 (2022 - 12).

Page 5

 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 September 2022
247,899
22,381
270,280


Additions
74,979
-
74,979


Disposals
(79,205)
-
(79,205)



At 31 August 2023

243,673
22,381
266,054



Depreciation


At 1 September 2022
207,352
17,297
224,649


Charge for the year on owned assets
26,292
2,003
28,295


Disposals
(69,305)
-
(69,305)



At 31 August 2023

164,339
19,300
183,639



Net book value



At 31 August 2023
79,334
3,081
82,415



At 31 August 2022
40,547
5,084
45,631


5.


Debtors

2023
2022
£
£


Trade debtors
226,240
72,819

Other debtors
8,219
5,469

Tax recoverable
-
125,527

Deferred taxation
11,930
15,358

246,389
219,173


Page 6

 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
130,041
13,474

Corporation tax
14,092
-

Other taxation and social security
82,702
36,957

Obligations under finance lease and hire purchase contracts
13,108
35,060

Other creditors
10,647
10,881

Accruals and deferred income
1,950
1,950

252,540
98,322



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Obligations under finance leases and hire purchase contracts
52,250
9,346

52,250
9,346


 
Page 7