Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false2023-04-01falseOther business support service activities not elsewhere classified22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07294409 2023-04-01 2024-03-31 07294409 2022-04-01 2023-03-31 07294409 2024-03-31 07294409 2023-03-31 07294409 c:Director1 2023-04-01 2024-03-31 07294409 d:OfficeEquipment 2023-04-01 2024-03-31 07294409 d:OfficeEquipment 2024-03-31 07294409 d:OfficeEquipment 2023-03-31 07294409 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 07294409 d:CurrentFinancialInstruments 2024-03-31 07294409 d:CurrentFinancialInstruments 2023-03-31 07294409 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07294409 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07294409 d:ShareCapital 2024-03-31 07294409 d:ShareCapital 2023-03-31 07294409 d:RetainedEarningsAccumulatedLosses 2024-03-31 07294409 d:RetainedEarningsAccumulatedLosses 2023-03-31 07294409 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 07294409 d:AcceleratedTaxDepreciationDeferredTax 2023-03-31 07294409 c:OrdinaryShareClass1 2023-04-01 2024-03-31 07294409 c:OrdinaryShareClass1 2024-03-31 07294409 c:OrdinaryShareClass1 2023-03-31 07294409 c:OrdinaryShareClass2 2023-04-01 2024-03-31 07294409 c:OrdinaryShareClass2 2024-03-31 07294409 c:OrdinaryShareClass2 2023-03-31 07294409 c:FRS102 2023-04-01 2024-03-31 07294409 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07294409 c:FullAccounts 2023-04-01 2024-03-31 07294409 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07294409 2 2023-04-01 2024-03-31 07294409 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07294409









11-8 CONSULTANTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
11-8 CONSULTANTS LIMITED
REGISTERED NUMBER: 07294409

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2024
2023
2023
Note
£
£
£
£

FIXED ASSETS
  

Tangible assets
 4 
6,753
3,573

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
26,564
27,104

Cash at bank and in hand
  
632,616
655,188

  
659,180
682,292

Creditors: amounts falling due within one year
 6 
(57,407)
(63,458)

NET CURRENT ASSETS
  
 
 
601,773
 
 
618,834

TOTAL ASSETS LESS CURRENT LIABILITIES
  
608,526
622,407

PROVISIONS FOR LIABILITIES
  

Deferred tax
 7 
(1,688)
(893)

  
 
 
(1,688)
 
 
(893)

NET ASSETS
  
606,838
621,514


CAPITAL AND RESERVES
  

Called up share capital 
 8 
100
100

Profit and loss account
  
606,738
621,414

  
606,838
621,514


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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
11-8 CONSULTANTS LIMITED
REGISTERED NUMBER: 07294409
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G C Evans
Director

Date: 30 August 2024

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

Page 2

 
11-8 CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


GENERAL INFORMATION

11-8 Consultants Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The principal place of business is 96 Elms Crescent, London, SW4 8QU.
The Company's functional and presentational currency is GBP.

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

TURNOVER

Turnover comprises revenue recognised by the Company in respect of legal consultancy and graphic design services supplied during the year, exclusive of Value Added Tax. Revenue is recognised as the fair value of the consideration received or receivable and is recognised according to the date the work was performed.

 
2.3

INTEREST INCOME

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

 
2.4

PENSIONS

The Company contributes to the personal pension plan of a director. Contributions are recognised in the year in which they are paid.

Page 3

 
11-8 CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

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.

 
2.6

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:

Office equipment
-
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.

 
2.7

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 4

 
11-8 CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.8

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.

 
2.9

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.

 
2.10

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).

Page 5

 
11-8 CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


TANGIBLE FIXED ASSETS





Office equipment

£



COST OR VALUATION


At 1 April 2023
19,960


Additions
5,954



At 31 March 2024

25,914



DEPRECIATION


At 1 April 2023
16,387


Charge for the year on owned assets
2,774



At 31 March 2024

19,161



NET BOOK VALUE



At 31 March 2024
6,753



At 31 March 2023
3,573


5.


DEBTORS

2024
2023
£
£


Trade debtors
22,814
22,104

Prepayments and accrued income
3,750
5,000

26,564
27,104


Page 6

 
11-8 CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
131
82

Corporation tax
32,181
35,636

Other taxation and social security
19,072
23,365

Other creditors
2,348
975

Accruals and deferred income
3,675
3,400

57,407
63,458



7.


DEFERRED TAXATION




2024


£






At beginning of year
893


Charged to profit or loss
795



AT END OF YEAR
1,688

2024
2023
£
£


Accelerated capital allowances
1,688
893


8.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



50 (2023 - 50) Ordinary A shares of £1 each
50
50
50 (2023 - 50) Ordinary B shares of £1 each
50
50

100

100


Page 7