Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.112023-09-01Financial management servicesfalsetruefalse 13559274 2023-09-01 2024-07-31 13559274 2022-09-01 2023-08-31 13559274 2024-07-31 13559274 2023-08-31 13559274 c:Director1 2023-09-01 2024-07-31 13559274 d:OfficeEquipment 2023-09-01 2024-07-31 13559274 d:OfficeEquipment 2024-07-31 13559274 d:OfficeEquipment 2023-08-31 13559274 d:CurrentFinancialInstruments 2024-07-31 13559274 d:CurrentFinancialInstruments 2023-08-31 13559274 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 13559274 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 13559274 d:ShareCapital 2024-07-31 13559274 d:ShareCapital 2023-08-31 13559274 d:RetainedEarningsAccumulatedLosses 2024-07-31 13559274 d:RetainedEarningsAccumulatedLosses 2023-08-31 13559274 c:EntityNoLongerTradingButTradedInPast 2023-09-01 2024-07-31 13559274 c:FRS102 2023-09-01 2024-07-31 13559274 c:AuditExemptWithAccountantsReport 2023-09-01 2024-07-31 13559274 c:FullAccounts 2023-09-01 2024-07-31 13559274 c:PrivateLimitedCompanyLtd 2023-09-01 2024-07-31 13559274 2 2023-09-01 2024-07-31 13559274 e:PoundSterling 2023-09-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 13559274










GREEN FISH CONSULTING LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JULY 2024

 
GREEN FISH CONSULTING LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GREEN FISH CONSULTING LTD
FOR THE PERIOD ENDED 31 JULY 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Green Fish Consulting Ltd for the period ended 31 July 2024 which comprise the Statement of financial position, the Statement of changes in equity 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 Green Fish Consulting Ltd in accordance with the terms of our engagement letter dated 1st December 2021Our work has been undertaken solely to prepare for your approval the financial statements of Green Fish Consulting Ltd and state those matters that we have agreed to state to the director of Green Fish Consulting Ltd 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 Green Fish Consulting Ltd and its director for our work or for this report. 

It is your duty to ensure that Green Fish Consulting Ltd 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 Green Fish Consulting Ltd. You consider that Green Fish Consulting Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Green Fish Consulting Ltd. 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.

  



McColes & Co (Herts) Ltd
 
Chartered Accountants
  
First Floor
28 Whitehorse Street
Baldock
Hertfordshire
SG7 6QQ
6 September 2024
Page 1

 
GREEN FISH CONSULTING LTD
REGISTERED NUMBER: 13559274

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

31 July
31 August
2024
2023
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
17
-

Cash at bank and in hand
 6 
14,840
1,048

  
14,857
1,048

Creditors: amounts falling due within one year
 7 
-
(1,549)

Net current assets/(liabilities)
  
 
 
14,857
 
 
(501)

Total assets less current liabilities
  
14,857
(501)

  

Net assets/(liabilities)
  
14,857
(501)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
14,856
(502)

  
14,857
(501)


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 period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 August 2024.




P Ward
Director

The notes on pages 4 to 7 form part of these financial statements.
Page 2

 
GREEN FISH CONSULTING LTD
REGISTERED NUMBER: 13559274
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024


Page 3

 
GREEN FISH CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.Accounting policies

 
1.1

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
1.2

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.

 
1.3

Interest income

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

 
1.4

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.

 
1.5

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.

Page 4

 
GREEN FISH CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.Accounting policies (continued)


1.5
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:

Office equipment
-
33%

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.

 
1.6

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.

 
1.7

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.

 
1.8

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.


General information

The company is a private company, limited by shares and registered in England.
Its registered number is: 13559274
Its Registered Office is:
First Floor
28 Whitehorse Street
Baldock
Hertfordshire
SG7 6QQ

Page 5

 
GREEN FISH CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

3.


Employees




The average monthly number of employees, including the director, during the period was as follows:


        2024
        2023
            No.
            No.







Employees
1
1


4.


Tangible fixed assets







Office equipment

£





Additions
750


Disposals
(750)



At 31 July 2024

-






Net book value



At 31 July 2024
-



At 31 August 2023
-


5.


Debtors

31 July
31 August
2024
2023
£
£


Other debtors
17
-

17
-


Page 6

 
GREEN FISH CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

6.


Cash and cash equivalents

31 July
31 August
2024
2023
£
£

Cash at bank and in hand
14,840
1,048

14,840
1,048



7.


Creditors: Amounts falling due within one year

31 July
31 August
2024
2023
£
£

Trade creditors
-
217

Other creditors
-
372

Accruals and deferred income
-
960

-
1,549


 
Page 7