Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02989360 2023-05-01 2024-04-30 02989360 2022-05-01 2023-04-30 02989360 2024-04-30 02989360 2023-04-30 02989360 c:Director1 2023-05-01 2024-04-30 02989360 d:OfficeEquipment 2023-05-01 2024-04-30 02989360 d:OfficeEquipment 2024-04-30 02989360 d:OfficeEquipment 2023-04-30 02989360 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 02989360 d:ComputerEquipment 2023-05-01 2024-04-30 02989360 d:ComputerEquipment 2024-04-30 02989360 d:ComputerEquipment 2023-04-30 02989360 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 02989360 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 02989360 d:CurrentFinancialInstruments 2024-04-30 02989360 d:CurrentFinancialInstruments 2023-04-30 02989360 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 02989360 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 02989360 d:ShareCapital 2024-04-30 02989360 d:ShareCapital 2023-04-30 02989360 d:RetainedEarningsAccumulatedLosses 2024-04-30 02989360 d:RetainedEarningsAccumulatedLosses 2023-04-30 02989360 c:FRS102 2023-05-01 2024-04-30 02989360 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 02989360 c:FullAccounts 2023-05-01 2024-04-30 02989360 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 02989360 6 2023-05-01 2024-04-30 02989360 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 02989360









JOHN PARFITT NUCLEAR CONSULTANCY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
JOHN PARFITT NUCLEAR CONSULTANCY LIMITED
REGISTERED NUMBER: 02989360

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
621
162

Investments
 5 
207,706
189,467

  
208,327
189,629

Current assets
  

Debtors: amounts falling due within one year
 6 
7,465
579

Cash at bank and in hand
 7 
50,531
120,682

  
57,996
121,261

Creditors: amounts falling due within one year
 8 
(48,904)
(72,674)

Net current assets
  
 
 
9,092
 
 
48,587

Total assets less current liabilities
  
217,419
238,216

  

Net assets
  
217,419
238,216


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
217,319
238,116

  
217,419
238,216


Page 1

 
JOHN PARFITT NUCLEAR CONSULTANCY LIMITED
REGISTERED NUMBER: 02989360
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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 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 1 October 2024.




J W E Parfitt
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
JOHN PARFITT NUCLEAR CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

John Parfitt Nuclear Consultancy Limited is a company incorporated in the United Kingdom under the
Companies Act. The company is a private company limited by shares and is registered in England and Wales. The company's registered number is 02989360. The address of the registered office is 39 Copthall Gardens, Twickenham, TW1 4HH.

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
JOHN PARFITT NUCLEAR CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
2.6

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
-
20% straight line
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.

 
2.7

Valuation of investments

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Page 4

 
JOHN PARFITT NUCLEAR CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

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

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
JOHN PARFITT NUCLEAR CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 May 2023
8,912
2,122
11,034


Additions
-
593
593



At 30 April 2024

8,912
2,715
11,627



Depreciation


At 1 May 2023
8,825
2,047
10,872


Charge for the year on owned assets
31
103
134



At 30 April 2024

8,856
2,150
11,006



Net book value



At 30 April 2024
56
565
621



At 30 April 2023
87
75
162


5.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 May 2023
189,467


Additions
244


Revaluations
17,995



At 30 April 2024
207,706




Page 6

 
JOHN PARFITT NUCLEAR CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Debtors

2024
2023
£
£


Trade debtors
7,465
579

7,465
579



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
50,531
120,682

50,531
120,682



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
7,797
7,738

Other taxation and social security
3,687
3,556

Other creditors
36,120
60,080

Accruals and deferred income
1,300
1,300

48,904
72,674



9.


Pension commitments

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 the Statement of income and retained earnings
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 7