Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3122023-04-01falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07600142 2023-04-01 2024-03-31 07600142 2022-04-01 2023-03-31 07600142 2024-03-31 07600142 2023-03-31 07600142 2022-04-01 07600142 c:Director1 2023-04-01 2024-03-31 07600142 c:Director2 2023-04-01 2024-03-31 07600142 d:Buildings d:ShortLeaseholdAssets 2023-04-01 2024-03-31 07600142 d:Buildings d:ShortLeaseholdAssets 2024-03-31 07600142 d:Buildings d:ShortLeaseholdAssets 2023-03-31 07600142 d:FurnitureFittings 2023-04-01 2024-03-31 07600142 d:FurnitureFittings 2024-03-31 07600142 d:FurnitureFittings 2023-03-31 07600142 d:OfficeEquipment 2023-04-01 2024-03-31 07600142 d:OfficeEquipment 2024-03-31 07600142 d:OfficeEquipment 2023-03-31 07600142 d:CurrentFinancialInstruments 2024-03-31 07600142 d:CurrentFinancialInstruments 2023-03-31 07600142 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07600142 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07600142 d:ShareCapital 2023-04-01 2024-03-31 07600142 d:ShareCapital 2024-03-31 07600142 d:ShareCapital 2022-04-01 2023-03-31 07600142 d:ShareCapital 2023-03-31 07600142 d:ShareCapital 2022-04-01 07600142 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 07600142 d:RetainedEarningsAccumulatedLosses 2024-03-31 07600142 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 07600142 d:RetainedEarningsAccumulatedLosses 2023-03-31 07600142 d:RetainedEarningsAccumulatedLosses 2022-04-01 07600142 c:OrdinaryShareClass1 2023-04-01 2024-03-31 07600142 c:OrdinaryShareClass1 2024-03-31 07600142 c:OrdinaryShareClass1 2023-03-31 07600142 c:OrdinaryShareClass2 2023-04-01 2024-03-31 07600142 c:OrdinaryShareClass2 2024-03-31 07600142 c:OrdinaryShareClass2 2023-03-31 07600142 c:FRS102 2023-04-01 2024-03-31 07600142 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07600142 c:FullAccounts 2023-04-01 2024-03-31 07600142 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07600142 2 2023-04-01 2024-03-31 07600142 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 07600142






CLAIRE KENT CONSULTING LIMITED

UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2024

 
CLAIRE KENT CONSULTING LIMITED
REGISTERED NUMBER: 07600142

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
59,995
38,871

Cash at bank and in hand
 6 
51,092
48,324

  
111,087
87,195

Creditors: amounts falling due within one year
 7 
(2,400)
(73,361)

Net current assets
  
 
 
108,687
 
 
13,834

Total assets less current liabilities
  
108,687
13,834

  

Net assets
  
108,687
13,834


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
 9 
108,587
13,734

  
108,687
13,834


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 3 October 2024.



C A Kent
W R Byrne
Director
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 1

 
CLAIRE KENT CONSULTING LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 April 2022
100
366,624
366,724


Comprehensive income for the year

Loss for the year
-
(352,890)
(352,890)
Total comprehensive income for the year
-
(352,890)
(352,890)


Total transactions with owners
-
-
-



At 1 April 2023
100
13,734
13,834


Comprehensive income for the year

Profit for the year
-
94,853
94,853
Total comprehensive income for the year
-
94,853
94,853


Total transactions with owners
-
-
-


At 31 March 2024
100
108,587
108,687


The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
CLAIRE KENT CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies

 
1.1

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:

 
1.2

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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
CLAIRE KENT CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies (continued)

 
1.3

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.

 
1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.5

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

 
1.6

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.

Page 4

 
CLAIRE KENT CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies (continued)


1.6
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:

Improvements
-
20% straight line
Fixtures & fittings
-
33.3% straight line
Office equipment
-
33.3% 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.

 
1.7

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.

 
1.8

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.

 
1.9

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.

Page 5

 
CLAIRE KENT CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Prepayments & Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.


3.


Employees

2024
2023
£
£

Wages and salaries
12,794
12,792

Social security costs
-
20

12,794
12,812


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

Page 6

 
CLAIRE KENT CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Improve  ments
Fixtures & fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2023
4,211
501
966
5,678



At 31 March 2024

4,211
501
966
5,678



Depreciation


At 1 April 2023
4,211
501
966
5,678



At 31 March 2024

4,211
501
966
5,678



Net book value



At 31 March 2024
-
-
-
-



At 31 March 2023
-
-
-
-

Page 7

 
CLAIRE KENT CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
-
6,284

Amounts owed by joint ventures and associated undertakings
4,000
4,000

Other debtors
55,995
28,587

59,995
38,871


Included within other debtors due within one year is a loan to C Kent, a director, amounting to £39,049 (2023 - £0). Amounts repaid during the year totalled £Nil £NIL.  The main conditions were as follows:

Repayable on demand
Interest is charged at 3%


6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
51,092
48,324

51,092
48,324



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
-
70,961

Accruals and deferred income
2,400
2,400

2,400
73,361


Page 8

 
CLAIRE KENT CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



50 (2023 - 50) A Ordinary shares of £1.00 each
50
50
50 (2023 - 50) B Ordinary shares of £1.00 each
50
50

100

100



9.


Reserves

Profit & loss account

The profit and loss reserve is fully distributable.

 
Page 9