Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312024-05-142024-05-141true2023-01-01false1the provision of consultancy services, engaging with clients to deliver programmes for strategic initiatives and tactical solutions across risk, finance, operations and technology.true 02833987 2023-01-01 2023-12-31 02833987 2022-01-01 2022-12-31 02833987 2023-12-31 02833987 2022-12-31 02833987 c:Director1 2023-01-01 2023-12-31 02833987 d:FurnitureFittings 2023-01-01 2023-12-31 02833987 d:FurnitureFittings 2023-12-31 02833987 d:FurnitureFittings 2022-12-31 02833987 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 02833987 d:ComputerEquipment 2023-01-01 2023-12-31 02833987 d:CurrentFinancialInstruments 2023-12-31 02833987 d:CurrentFinancialInstruments 2022-12-31 02833987 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02833987 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 02833987 d:ShareCapital 2023-12-31 02833987 d:ShareCapital 2022-12-31 02833987 d:SharePremium 2023-12-31 02833987 d:SharePremium 2022-12-31 02833987 d:RetainedEarningsAccumulatedLosses 2023-12-31 02833987 d:RetainedEarningsAccumulatedLosses 2022-12-31 02833987 c:FRS102 2023-01-01 2023-12-31 02833987 c:Audited 2023-01-01 2023-12-31 02833987 c:FullAccounts 2023-01-01 2023-12-31 02833987 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 02833987 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 02833987







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


S & H CONSULTING LIMITED






































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S & H CONSULTING LIMITED
REGISTERED NUMBER:02833987



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
398

  
-
398

Current assets
  

Debtors: amounts falling due within one year
 5 
3,371,941
3,128,956

Cash at bank and in hand
  
154,520
1,399,943

  
3,526,461
4,528,899

Creditors: amounts falling due within one year
 6 
(2,933,950)
(2,691,801)

Net current assets
  
 
 
592,511
 
 
1,837,098

Total assets less current liabilities
  
592,511
1,837,496

  

Net assets
  
592,511
1,837,496


Capital and reserves
  

Called up share capital 
  
1,111
1,111

Share premium account
  
49,839
49,839

Profit and loss account
  
541,561
1,786,546

  
592,511
1,837,496


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: 




................................................
P Meehan
Director

Date: 14 May 2024

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

Page 1

 


S & H CONSULTING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

S & H Consulting Limited is a private company, limited by shares, registered in England and Wales. The address of the registered office is the same as that of the principal place of business and disclosed on the company information page.

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 consultancy services supplied during the year, exclusive of value added tax. Invoices are raised base on the work completed and hours worked on contracts.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
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 reporting date in the countries where the Company operates and generates income.

 
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.

Page 2

 


S & H CONSULTING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Fixtures and fittings
-
15%
reducing balance
Computer 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.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial
assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans
to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Fixtures and fittings

£



Cost


At 1 January 2023
80,643



At 31 December 2023

80,643



Depreciation


At 1 January 2023
80,245


Charge for the year on owned assets
398



At 31 December 2023

80,643



Net book value



At 31 December 2023
-



At 31 December 2022
398

Page 3

 


S & H CONSULTING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
663,434
1,589,200

Amounts owed by group undertakings
2,617,425
1,499,318

Other debtors
27
-

Prepayments and accrued income
91,055
40,438

3,371,941
3,128,956



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
50,731
76,490

Amounts owed to group companies
2,000,004
500,006

Corporation tax
161,133
76,698

Other taxation and social security
180,898
667,988

Other creditors
28,134
25,214

Accruals and deferred income
513,050
1,345,405

2,933,950
2,691,801



7.


Information about parent company

The results of the company are included in the SH Global Plc consolidated financial statements, and this is the smallest group for which accounts are drawn up. The registered office of SH Global Plc is Forum, 5th Floor, 33 Gutter Lane, London, EC2V 8AS.


8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 14 May 2024 by Andrew Wooding FCA (Senior statutory auditor) on behalf of Menzies LLP.

 
Page 4