Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302023-04-013false3falsetrueTaxation consultancy servicestrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06967869 2023-04-01 2023-11-30 06967869 2022-04-01 2023-03-31 06967869 2023-11-30 06967869 2023-03-31 06967869 c:Director3 2023-04-01 2023-11-30 06967869 d:CurrentFinancialInstruments 2023-11-30 06967869 d:CurrentFinancialInstruments 2023-03-31 06967869 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 06967869 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 06967869 d:ShareCapital 2023-11-30 06967869 d:ShareCapital 2023-03-31 06967869 d:RetainedEarningsAccumulatedLosses 2023-11-30 06967869 d:RetainedEarningsAccumulatedLosses 2023-03-31 06967869 c:FRS102 2023-04-01 2023-11-30 06967869 c:AuditExempt-NoAccountantsReport 2023-04-01 2023-11-30 06967869 c:FullAccounts 2023-04-01 2023-11-30 06967869 c:PrivateLimitedCompanyLtd 2023-04-01 2023-11-30 06967869 e:PoundSterling 2023-04-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 06967869










SIMMONS GAINSFORD CAPITAL ALLOWANCES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 NOVEMBER 2023

 
SIMMONS GAINSFORD CAPITAL ALLOWANCES LIMITED
REGISTERED NUMBER: 06967869

BALANCE SHEET
AS AT 30 NOVEMBER 2023

30 November
31 March
2023
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
13,525
500

Cash at bank and in hand
 5 
16,440
10,351

  
29,965
10,851

Creditors: amounts falling due within one year
 6 
(15,291)
(4,138)

Net current assets
  
 
 
14,674
 
 
6,713

Total assets less current liabilities
  
14,674
6,713

  

Net assets
  
14,674
6,713


Capital and reserves
  

Called up share capital 
  
104
104

Profit and loss account
  
14,570
6,609

  
14,674
6,713


Page 1

 
SIMMONS GAINSFORD CAPITAL ALLOWANCES LIMITED
REGISTERED NUMBER: 06967869
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 period 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 comprehensive income 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: 




................................................
Darren Hersey
Director

Date: 29 August 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
SIMMONS GAINSFORD CAPITAL ALLOWANCES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

1.


General information

Simmons Gainsford Capital Allowances Limited is a private company limited by shares and incorporated in England and Wales. The registered office is 14th Floor, 33 Cavendish Square, London, W1G 9PW. The company's registered number is 06967869.
The company has amended its financial reporting date to align with the change in ownership on 6 December 2023. The comparative figures relate to the year ended 31 March 2023. Therefore the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

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.

 
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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.5

Creditors

Short term creditors are measured at the transaction price. 

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.

Page 3

 
SIMMONS GAINSFORD CAPITAL ALLOWANCES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

3.


Employees



The average monthly number of employees, including directors, during the period was 3 (2023 - 3).


4.


Debtors

30 November
31 March
2023
2023
£
£


Trade debtors
12,400
500

Other debtors
1,125
-

13,525
500



5.


Cash and cash equivalents

30 November
31 March
2023
2023
£
£

Cash at bank and in hand
16,440
10,351



6.


Creditors: Amounts falling due within one year

30 November
31 March
2023
2023
£
£

Trade creditors
10,325
2,449

Corporation tax
4,966
1,551

Other taxation and social security
-
138

15,291
4,138


 
Page 4