Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-282024-02-28true2023-03-01falseNo description of principal activity21falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10374850 2023-03-01 2024-02-28 10374850 2022-03-01 2023-02-28 10374850 2024-02-28 10374850 2023-02-28 10374850 c:Director1 2023-03-01 2024-02-28 10374850 d:ComputerEquipment 2023-03-01 2024-02-28 10374850 d:ComputerEquipment 2024-02-28 10374850 d:ComputerEquipment 2023-02-28 10374850 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-28 10374850 d:CurrentFinancialInstruments 2024-02-28 10374850 d:CurrentFinancialInstruments 2023-02-28 10374850 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-28 10374850 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 10374850 d:ShareCapital 2024-02-28 10374850 d:ShareCapital 2023-02-28 10374850 d:RetainedEarningsAccumulatedLosses 2024-02-28 10374850 d:RetainedEarningsAccumulatedLosses 2023-02-28 10374850 c:FRS102 2023-03-01 2024-02-28 10374850 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 10374850 c:FullAccounts 2023-03-01 2024-02-28 10374850 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 10374850 e:PoundSterling 2023-03-01 2024-02-28 iso4217:GBP xbrli:pure
Company registration number: 10374850







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
28 FEBRUARY 2024


LONGMOOR FARM CONSULTING LTD






































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LONGMOOR FARM CONSULTING LTD
REGISTERED NUMBER:10374850



STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,312
1,708

  
1,312
1,708

Current assets
  

Debtors: amounts falling due within one year
 5 
2,935
299

Cash at bank and in hand
  
207,370
235,156

  
210,305
235,455

Creditors: amounts falling due within one year
 6 
(2,566)
(5,083)

Net current assets
  
 
 
207,739
 
 
230,372

Total assets less current liabilities
  
209,051
232,080

  

Net assets
  
209,051
232,080


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
208,951
231,980

  
209,051
232,080


Page 1

 


LONGMOOR FARM CONSULTING LTD
REGISTERED NUMBER:10374850


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2024

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 by: 




................................................
A King
Director

Date: 23 August 2024

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

Page 2

 


LONGMOOR FARM CONSULTING LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

1.


General information

Longmoor Farm Consulting Ltd is a private company, limited by shares, registered in England and Wales. 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 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

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.

 
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.

Page 3

 


LONGMOOR FARM CONSULTING LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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
-
20%
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

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 1).


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 March 2023
1,981



At 28 February 2024

1,981



Depreciation


At 1 March 2023
273


Charge for the year on owned assets
396



At 28 February 2024

669



Net book value



At 28 February 2024
1,312



At 28 February 2023
1,708

Page 4

 


LONGMOOR FARM CONSULTING LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

5.


Debtors

2024
2023
£
£


Other debtors
60
299

Prepayments and accrued income
150
-

Tax recoverable
2,725
-

2,935
299



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
7

Corporation tax
-
3,512

Other creditors
1,066
64

Accruals and deferred income
1,500
1,500

2,566
5,083


 
Page 5