Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-31truefalse2022-09-01falseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10309700 2022-09-01 2023-08-31 10309700 2021-09-01 2022-08-31 10309700 2023-08-31 10309700 2022-08-31 10309700 c:Director1 2022-09-01 2023-08-31 10309700 d:FurnitureFittings 2022-09-01 2023-08-31 10309700 d:FurnitureFittings 2023-08-31 10309700 d:FurnitureFittings 2022-08-31 10309700 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 10309700 d:CurrentFinancialInstruments 2023-08-31 10309700 d:CurrentFinancialInstruments 2022-08-31 10309700 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 10309700 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 10309700 d:ShareCapital 2023-08-31 10309700 d:ShareCapital 2022-08-31 10309700 d:RetainedEarningsAccumulatedLosses 2023-08-31 10309700 d:RetainedEarningsAccumulatedLosses 2022-08-31 10309700 c:FRS102 2022-09-01 2023-08-31 10309700 c:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 10309700 c:FullAccounts 2022-09-01 2023-08-31 10309700 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 10309700 2 2022-09-01 2023-08-31 10309700 e:PoundSterling 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure

Registered number: 10309700










HEZEKIAH CONSULTING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2023

 
HEZEKIAH CONSULTING LIMITED
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HEZEKIAH CONSULTING LIMITED
FOR THE YEAR ENDED 31 AUGUST 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hezekiah Consulting Limited for the year ended 31 August 2023 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Hezekiah Consulting Limited in accordance with the terms of our engagement letter dated 29/06/2017Our work has been undertaken solely to prepare for your approval the financial statements of Hezekiah Consulting Limited and state those matters that we have agreed to state to the director of Hezekiah Consulting Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hezekiah Consulting Limited and its director for our work or for this report. 

It is your duty to ensure that Hezekiah Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hezekiah Consulting Limited. You consider that Hezekiah Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Hezekiah Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MWS
 
Chartered Accountants
  
Kingsridge House
601 London Road
Westcliff-on-sea
Essex
SS0 9PE
30 August 2024
Page 1

 
HEZEKIAH CONSULTING LIMITED
REGISTERED NUMBER: 10309700

BALANCE SHEET
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,580
2,364

  
1,580
2,364

Current assets
  

Debtors: amounts falling due within one year
 5 
16,947
23,462

Cash at bank and in hand
 6 
28,434
30,570

  
45,381
54,032

Creditors: amounts falling due within one year
 7 
(14,113)
(25,084)

Net current assets
  
 
 
31,268
 
 
28,948

Total assets less current liabilities
  
32,848
31,312

Provisions for liabilities
  

Deferred tax
  
(300)
(449)

  
 
 
(300)
 
 
(449)

Net assets
  
32,548
30,863


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
32,448
30,763

  
32,548
30,863


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 30 August 2024.



Page 2

 
HEZEKIAH CONSULTING LIMITED
REGISTERED NUMBER: 10309700

BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2023


A Poole
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
HEZEKIAH CONSULTING LIMITED
 

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

1.


General information

Hezekiah Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is The Beehouse Lime House Nursery Industrial Park, The Drive, Rayleigh, Essex, SS6 8XA.

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

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

Interest income

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

Page 4

 
HEZEKIAH CONSULTING LIMITED
 

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

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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:

Fixtures and fittings
-
25%
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.

 
2.6

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 5

 
HEZEKIAH CONSULTING LIMITED
 

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

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 6

 
HEZEKIAH CONSULTING LIMITED
 

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

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 September 2022
4,873


Additions
497



At 31 August 2023

5,370



Depreciation


At 1 September 2022
2,509


Charge for the year on owned assets
1,281



At 31 August 2023

3,790



Net book value



At 31 August 2023
1,580



At 31 August 2022
2,364


5.


Debtors

2023
2022
£
£


Trade debtors
15,035
15,888

Other debtors
-
6,186

Prepayments and accrued income
1,912
1,388

16,947
23,462



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
28,434
30,570

28,434
30,570


Page 7

 
HEZEKIAH CONSULTING LIMITED
 

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

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
958

Corporation tax
524
664

Other taxation and social security
200
3,205

Other creditors
12,069
19,057

Accruals and deferred income
1,320
1,200

14,113
25,084



Page 8