Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31true3false2022-11-01No description of principal activity3trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08236240 2022-11-01 2023-10-31 08236240 2021-11-01 2022-10-31 08236240 2023-10-31 08236240 2022-10-31 08236240 c:Director1 2022-11-01 2023-10-31 08236240 d:ComputerEquipment 2022-11-01 2023-10-31 08236240 d:ComputerEquipment 2023-10-31 08236240 d:ComputerEquipment 2022-10-31 08236240 d:CurrentFinancialInstruments 2023-10-31 08236240 d:CurrentFinancialInstruments 2022-10-31 08236240 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 08236240 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 08236240 d:ShareCapital 2023-10-31 08236240 d:ShareCapital 2022-10-31 08236240 d:RetainedEarningsAccumulatedLosses 2023-10-31 08236240 d:RetainedEarningsAccumulatedLosses 2022-10-31 08236240 c:FRS102 2022-11-01 2023-10-31 08236240 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 08236240 c:FullAccounts 2022-11-01 2023-10-31 08236240 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure
Company registration number: 08236240







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2023


ALPHA PLANNING LTD






































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ALPHA PLANNING LTD
REGISTERED NUMBER:08236240



STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
31,749
22,430

Cash at bank and in hand
 6 
9,469
3,363

  
41,218
25,793

Creditors: amounts falling due within one year
 7 
(40,832)
(25,614)

Net current assets
  
 
 
386
 
 
179

Total assets less current liabilities
  
386
179

  

Net assets
  
386
179


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
385
178

  
386
179


Page 1

 


ALPHA PLANNING LTD
REGISTERED NUMBER:08236240


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2023

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: 




................................................
David Kenneth Gurtler
Director

Date: 1 August 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


ALPHA PLANNING LTD
 


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

1.


General information

Alpha Planning Ltd is a private company, limited by shares, registered in England andWales. 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:

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

 


ALPHA PLANNING LTD
 


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

2.Accounting policies (continued)

 
2.3

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.

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.

 
2.4

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, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%
on cost

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.

 
2.5

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.
Financial instruments are recognised in the companys statement of financial position when the company
becomes party to the contractual provisions of the instrument.

Page 4

 


ALPHA PLANNING LTD
 


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

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 November 2022
1,456



At 31 October 2023

1,456



Depreciation


At 1 November 2022
1,456



At 31 October 2023

1,456



Net book value



At 31 October 2023
-



At 31 October 2022
-


5.


Debtors

2023
2022
£
£


Trade debtors
30,750
1,425

Other debtors
999
16,252

Prepayments and accrued income
-
4,753

31,749
22,430



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
9,469
3,363

9,469
3,363


Page 5

 


ALPHA PLANNING LTD
 


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

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
32,326
17,396

Other taxation and social security
7,531
7,243

Accruals and deferred income
975
975

40,832
25,614



8.


Transactions with directors

At the balance sheet date the directors owed £999 to the company. The maximum balance outstanding in the year was £999. The balance is being repaid after the year end

 
Page 6