Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31false2023-01-01falseMarketing services33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07525646 2023-01-01 2023-12-31 07525646 2022-01-01 2022-12-31 07525646 2023-12-31 07525646 2022-12-31 07525646 c:Director1 2023-01-01 2023-12-31 07525646 d:Buildings d:ShortLeaseholdAssets 2023-01-01 2023-12-31 07525646 d:Buildings d:ShortLeaseholdAssets 2023-12-31 07525646 d:Buildings d:ShortLeaseholdAssets 2022-12-31 07525646 d:FurnitureFittings 2023-12-31 07525646 d:FurnitureFittings 2022-12-31 07525646 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07525646 d:ComputerEquipment 2023-01-01 2023-12-31 07525646 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07525646 d:CurrentFinancialInstruments 2023-12-31 07525646 d:CurrentFinancialInstruments 2022-12-31 07525646 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07525646 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 07525646 d:ShareCapital 2023-12-31 07525646 d:ShareCapital 2022-12-31 07525646 d:RetainedEarningsAccumulatedLosses 2023-12-31 07525646 d:RetainedEarningsAccumulatedLosses 2022-12-31 07525646 c:OrdinaryShareClass1 2023-01-01 2023-12-31 07525646 c:OrdinaryShareClass1 2022-12-31 07525646 c:OrdinaryShareClass2 2023-01-01 2023-12-31 07525646 c:OrdinaryShareClass2 2023-12-31 07525646 c:OrdinaryShareClass3 2023-01-01 2023-12-31 07525646 c:OrdinaryShareClass3 2023-12-31 07525646 c:FRS102 2023-01-01 2023-12-31 07525646 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07525646 c:FullAccounts 2023-01-01 2023-12-31 07525646 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07525646 6 2023-01-01 2023-12-31 07525646 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 07525646














F & A MARKETING SERVICES LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 DECEMBER 2023

 
F & A MARKETING SERVICES LIMITED
 

CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 5


 
F & A MARKETING SERVICES LIMITED
REGISTERED NUMBER:07525646

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
8,095
9,894

Investments
 5 
18,508
18,508

  
26,603
28,402

Current assets
  

Debtors: amounts falling due within one year
 6 
29,250
22,500

Bank and cash balances
  
30,277
31,628

  
59,527
54,128

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(36,681)
(32,441)

Net current assets
  
 
 
22,846
 
 
21,687

  

Net assets
  
49,449
50,089


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
49,349
49,989

  
49,449
50,089


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 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 on 16 September 2024.

F L Iseman
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
F & A MARKETING SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The Company's legal form is that of a private limited liability company registered in England and Wales The Company's business address and registered office is 30 Oakridge Avenue, Radlett, Hertfordshire, WD7 8ER.

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

Turnover comprises revenue recognised by the company in respect of services provided during the year, exclusive of Value Added Tax.
Revenue is recognised in the period in which services are provided.

 
2.3

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:

Property improvements
-
10%
Computer 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.

 
2.4

Valuation of investments

Investments whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Page 2

 
F & A MARKETING SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Debtors

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

 
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

Dividends

Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. 

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 3

 
F & A MARKETING SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Property improve-  ments
Fixtures, fittings & equipment
Total

£
£
£



Cost 


At 1 January 2023
17,990
4,209
22,199



At 31 December 2023

17,990
4,209
22,199



Depreciation


At 1 January 2023
8,096
4,209
12,305


Charge for the year on owned assets
1,799
-
1,799



At 31 December 2023

9,895
4,209
14,104



Net book value



At 31 December 2023
8,095
-
8,095



At 31 December 2022
9,894
-
9,894


5.


Fixed asset investments





Other fixed asset investments

£



Cost 


At 1 January 2023
18,508



At 31 December 2023
18,508





6.


Debtors

2023
2022
£
£


Trade debtors
29,250
22,500


Page 4

 
F & A MARKETING SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Taxation and social security
26,257
25,338

Other creditors
3,599
278

Accruals
6,825
6,825

36,681
32,441



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
-
100
55 Ordinary A shares of £1.00 each
55
-
45 Ordinary B shares of £1.00 each
45
-

100

100

On 26 September 2023, the existing 100 Ordinary shares of £1 each were redesignated as 55 Ordinary A shares of £1 each and 45 Ordinary B shares of £1 each.


 
Page 5