Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30No description of principal activityfalse2023-07-0111truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12072821 2023-07-01 2024-06-30 12072821 2022-07-01 2023-06-30 12072821 2024-06-30 12072821 2023-06-30 12072821 c:Director1 2023-07-01 2024-06-30 12072821 d:FurnitureFittings 2023-07-01 2024-06-30 12072821 d:FurnitureFittings 2024-06-30 12072821 d:FurnitureFittings 2023-06-30 12072821 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 12072821 d:CurrentFinancialInstruments 2024-06-30 12072821 d:CurrentFinancialInstruments 2023-06-30 12072821 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12072821 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12072821 d:ShareCapital 2024-06-30 12072821 d:ShareCapital 2023-06-30 12072821 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-06-30 12072821 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-06-30 12072821 c:FRS102 2023-07-01 2024-06-30 12072821 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12072821 c:FullAccounts 2023-07-01 2024-06-30 12072821 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12072821 2 2023-07-01 2024-06-30 12072821 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 12072821









SLE CONSULTANCY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
SLE CONSULTANCY LIMITED
REGISTERED NUMBER: 12072821

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
1,693

  
-
1,693

Current assets
  

Debtors: amounts falling due within one year
 5 
4,131
343

Cash at bank and in hand
 6 
2
13,271

  
4,133
13,614

Creditors: amounts falling due within one year
 7 
(4,033)
(15,207)

Net current assets/(liabilities)
  
 
 
100
 
 
(1,593)

Total assets less current liabilities
  
100
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
100
100

  
100
100


Page 1

 
SLE CONSULTANCY LIMITED
REGISTERED NUMBER: 12072821
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 her 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 11 September 2024.




................................................
Sarah Evans
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
SLE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

SLE Consultancy Limited is a private company limited by share capital, incorporated in England and Wales. The principal activity of the Company throughout the year was that of management consultancy. The Company permanently ceased to trade on 30 June 2024.

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.

 
2.4

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

Page 3

 
SLE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
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, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
reducing balance

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.

 
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.

Page 4

 
SLE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

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

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
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

2024
2023
£
£

Wages and salaries
5,330
6,479

5,330
6,479


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

Page 5

 
SLE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Fixtures and fittings

£





At 1 July 2023
2,849


Additions
1,349


Disposals
(4,198)



At 30 June 2024

-





At 1 July 2023
1,156


Charge for the year on owned assets
609


Disposals
(1,765)



At 30 June 2024

-



Net book value



At 30 June 2024
-



At 30 June 2023
1,693

Page 6

 
SLE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Debtors

2024
2023
£
£


Other debtors
4,131
-

Prepayments and accrued income
-
343

4,131
343


Included within other debtors due within one year is a loan to Sarah Evans, the director, amounting to £4,131 (2023 - £NIL) 




6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2
13,271

2
13,271



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
4,033
6,651

Other creditors
-
7,362

Accruals and deferred income
-
1,194

4,033
15,207


Page 7

 
SLE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

8.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
2
13,271




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


9.


Controlling party

The Company is controlled by the director, Sarah Evans, by virtue of her shareholding, as described in the director's report.

 
Page 8