Caseware UK (AP4) 2023.0.135 2023.0.135 2023-01-01Information technology consultancy activitesfalse11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. NI674424 2023-01-01 2023-12-31 NI674424 2022-01-01 2022-12-31 NI674424 2023-12-31 NI674424 2022-12-31 NI674424 c:Director1 2023-01-01 2023-12-31 NI674424 d:OfficeEquipment 2023-01-01 2023-12-31 NI674424 d:OfficeEquipment 2023-12-31 NI674424 d:OfficeEquipment 2022-12-31 NI674424 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 NI674424 d:CurrentFinancialInstruments 2023-12-31 NI674424 d:CurrentFinancialInstruments 2022-12-31 NI674424 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 NI674424 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 NI674424 d:ShareCapital 2023-12-31 NI674424 d:ShareCapital 2022-12-31 NI674424 d:RetainedEarningsAccumulatedLosses 2023-12-31 NI674424 d:RetainedEarningsAccumulatedLosses 2022-12-31 NI674424 c:OrdinaryShareClass1 2023-01-01 2023-12-31 NI674424 c:OrdinaryShareClass1 2023-12-31 NI674424 c:OrdinaryShareClass1 2022-12-31 NI674424 c:OrdinaryShareClass2 2023-01-01 2023-12-31 NI674424 c:OrdinaryShareClass2 2023-12-31 NI674424 c:OrdinaryShareClass2 2022-12-31 NI674424 c:OrdinaryShareClass3 2023-01-01 2023-12-31 NI674424 c:OrdinaryShareClass3 2023-12-31 NI674424 c:OrdinaryShareClass3 2022-12-31 NI674424 c:FRS102 2023-01-01 2023-12-31 NI674424 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 NI674424 c:FullAccounts 2023-01-01 2023-12-31 NI674424 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 NI674424 2 2023-01-01 2023-12-31 NI674424 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: NI674424










Part 3 Consulting Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 December 2023

 
Part 3 Consulting Limited
Registered number: NI674424

Balance Sheet
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 3 
333
665

  
333
665

Current assets
  

Debtors: amounts falling due within one year
 4 
7,943
17,665

Cash at bank and in hand
 5 
8,843
10,059

  
16,786
27,724

Creditors: amounts falling due within one year
 6 
(16,021)
(23,921)

Net current assets
  
 
 
765
 
 
3,803

Total assets less current liabilities
  
1,098
4,468

  

Net assets
  
1,098
4,468


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
1,097
4,467

  
1,098
4,468

img0acf.png
Page 1

 
Part 3 Consulting Limited
Registered number: NI674424

Balance Sheet (continued)
As at 31 December 2023

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 26 September 2024.



Jacqueline Angela Devine
Director

The notes on pages 3 to 6 form part of these financial statements.

img0eac.png
Page 2

 
Part 3 Consulting Limited
 

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

1.


General information

Part 3 Consulting Limited is a private company limited by shares incorporated in Northern Ireland. The registration number and address of the registered office are given in the company information section of these financial statements.

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.

img235d.png
Page 3

 
Part 3 Consulting Limited
 

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

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, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%

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.

 
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.

img781e.png
Page 4

 
Part 3 Consulting Limited
 

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

3.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2023
1,331



At 31 December 2023

1,331



Depreciation


At 1 January 2023
665


Charge for the year on owned assets
333



At 31 December 2023

998



Net book value



At 31 December 2023
333



At 31 December 2022
665
img264f.png
Page 5

 
Part 3 Consulting Limited
 

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

4.


Debtors

2023
2022
£
£


Trade debtors
-
7,274

Other debtors
7,568
9,973

Prepayments and accrued income
375
418

7,943
17,665



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
8,843
10,059

8,843
10,059



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
9,826
15,683

Other taxation and social security
3,435
5,688

Accruals and deferred income
2,760
2,550

16,021
23,921



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £0.01 each
1
1
1 (2022 - 1) Ordinary A share of £0.01
-
-
1 (2022 - 1) Ordinary B share of £0.01
-
-

1

1



img2794.png
Page 6