Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22023-02-01falseNo description of principal activity2truetruefalse 13097281 2023-02-01 2024-01-31 13097281 2022-02-01 2023-01-31 13097281 2024-01-31 13097281 2023-01-31 13097281 c:Director1 2023-02-01 2024-01-31 13097281 c:Director2 2023-02-01 2024-01-31 13097281 d:OfficeEquipment 2023-02-01 2024-01-31 13097281 d:OfficeEquipment 2024-01-31 13097281 d:OfficeEquipment 2023-01-31 13097281 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 13097281 d:CurrentFinancialInstruments 2024-01-31 13097281 d:CurrentFinancialInstruments 2023-01-31 13097281 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 13097281 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 13097281 d:ShareCapital 2024-01-31 13097281 d:ShareCapital 2023-01-31 13097281 d:RetainedEarningsAccumulatedLosses 2024-01-31 13097281 d:RetainedEarningsAccumulatedLosses 2023-01-31 13097281 c:FRS102 2023-02-01 2024-01-31 13097281 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 13097281 c:FullAccounts 2023-02-01 2024-01-31 13097281 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13097281 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 13097281









MACKERYE ADVISORY PARTNERS LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
MACKERYE ADVISORY PARTNERS LIMITED
REGISTERED NUMBER: 13097281

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
796
1,062

  
796
1,062

Current assets
  

Debtors: amounts falling due within one year
 5 
672
672

Cash at bank and in hand
 6 
11,319
16,191

  
11,991
16,863

Creditors: amounts falling due within one year
 7 
(6,388)
(5,451)

Net current assets
  
 
 
5,603
 
 
11,412

Total assets less current liabilities
  
6,399
12,474

  

Net assets
  
6,399
12,474


Capital and reserves
  

Called up share capital 
  
5,000
5,000

Profit and loss account
  
1,399
7,474

  
6,399
12,474


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 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: 




Page 1

 
MACKERYE ADVISORY PARTNERS LIMITED
REGISTERED NUMBER: 13097281
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

................................................
C G B Meyer
................................................
S K Meyer
Director
Director
Date: 15 August 2024
Date:15 August 2024

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

Page 2

 
MACKERYE ADVISORY PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Mackerye Advisory Partners Limited is a private Company limited by shares. The Company is incorporated in England and Wales and its registered office address is Aston House, Cornwall Avenue, London, United Kingdom, N3 1LF. The Company registered number is 13097281.

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 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 following principal accounting policies have been applied:

 
2.2

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 a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%
on a 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.

 
2.3

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.

 
2.4

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

 
MACKERYE ADVISORY PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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 2 (2023 - 2).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 February 2023
1,887



At 31 January 2024

1,887



Depreciation


At 1 February 2023
826


Charge for the year on owned assets
265



At 31 January 2024

1,091



Net book value



At 31 January 2024
796

Page 4

 
MACKERYE ADVISORY PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
598
598

Other debtors
74
74

672
672



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
11,319
16,191

11,319
16,191



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
6,388
5,451

6,388
5,451



8.


Transactions with directors

Included in other creditors is an amount of £6,388 (2023: £5,451) due from the directors of the Company. This loan is interest free and was repayable upon demand.

 
Page 5