Caseware UK (AP4) 2023.0.135 2023.0.135 112023-01-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08870323 2023-01-01 2023-12-31 08870323 2022-01-01 2022-12-31 08870323 2023-12-31 08870323 2022-12-31 08870323 c:Director1 2023-01-01 2023-12-31 08870323 d:FurnitureFittings 2023-01-01 2023-12-31 08870323 d:FurnitureFittings 2023-12-31 08870323 d:FurnitureFittings 2022-12-31 08870323 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 08870323 d:OfficeEquipment 2023-01-01 2023-12-31 08870323 d:OfficeEquipment 2023-12-31 08870323 d:OfficeEquipment 2022-12-31 08870323 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 08870323 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 08870323 d:CurrentFinancialInstruments 2023-12-31 08870323 d:CurrentFinancialInstruments 2022-12-31 08870323 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08870323 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 08870323 d:ShareCapital 2023-12-31 08870323 d:ShareCapital 2022-12-31 08870323 d:RetainedEarningsAccumulatedLosses 2023-12-31 08870323 d:RetainedEarningsAccumulatedLosses 2022-12-31 08870323 c:OrdinaryShareClass1 2023-01-01 2023-12-31 08870323 c:OrdinaryShareClass1 2023-12-31 08870323 c:OrdinaryShareClass1 2022-12-31 08870323 c:FRS102 2023-01-01 2023-12-31 08870323 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08870323 c:FullAccounts 2023-01-01 2023-12-31 08870323 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08870323










Chloe Nelkin Consulting Limited








Unaudited

Financial statements

For the Year Ended 31 December 2023

 
Chloe Nelkin Consulting Limited
Registered number: 08870323

Balance Sheet
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
31,415
34,699

  
31,415
34,699

Current assets
  

Debtors: amounts falling due within one year
 5 
72,427
52,252

Cash at bank and in hand
 6 
102,985
134,360

  
175,412
186,612

Creditors: amounts falling due within one year
 7 
(88,447)
(83,245)

Net current assets
  
 
 
86,965
 
 
103,367

Total assets less current liabilities
  
118,380
138,066

  

Net assets
  
118,380
138,066


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
118,280
137,966

  
118,380
138,066


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 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 by: 




C L Nelkin
Director
Date: 16 September 2024

Page 1

 
Chloe Nelkin Consulting Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

1.


General information

Chloe Nelkin Consulting Limited is a limited company incorporated and domiciled in England and Wales. The address of its registered office and principal place of business are disclosed on the company information page. The company's principal activity is to provide consultancy services on public relations.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

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.

 
2.4

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 2

 
Chloe Nelkin Consulting Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

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:

Fixtures and fittings
-
25%
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.

 
2.5

Debtors

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

 
2.6

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.

 
2.7

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.

 
2.8

Creditors

Short term creditors are measured at the transaction price. 

 
2.9

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.

 
2.10

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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
Chloe Nelkin Consulting Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 11 (2022 - 11).


4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 January 2023
33,187
17,661
50,848


Additions
3,614
4,254
7,868



At 31 December 2023

36,801
21,915
58,716



Depreciation


At 1 January 2023
4,754
11,395
16,149


Charge for the year on owned assets
8,430
2,722
11,152



At 31 December 2023

13,184
14,117
27,301



Net book value



At 31 December 2023
23,617
7,798
31,415



At 31 December 2022
28,433
6,266
34,699


5.


Debtors

2023
2022
£
£


Trade debtors
44,231
24,066

Other debtors
28,196
28,186

72,427
52,252



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
102,985
134,360


Page 4

 
Chloe Nelkin Consulting Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 December 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
5,735
2,850

Other taxation and social security
28,818
20,838

Other creditors
51,544
11,837

Accruals and deferred income
2,350
47,720

88,447
83,245



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100


9.


Related party transactions

At the balance sheet date included in Creditors: Amounts falling due within one year is a loan to the company from its director, C L Nelkin of £49,936 (2022: £11,837). This loan is interest free and repayable on demand.


10.


Controlling party

The controlling party is the sole director, C L Nelkin by virtue of holding 100% of the issued share capital.


Page 5