Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30falsefalseNo description of principal activity2023-05-01false12trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08021570 2023-05-01 2024-04-30 08021570 2022-05-01 2023-04-30 08021570 2024-04-30 08021570 2023-04-30 08021570 c:Director2 2023-05-01 2024-04-30 08021570 d:CurrentFinancialInstruments 2024-04-30 08021570 d:CurrentFinancialInstruments 2023-04-30 08021570 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08021570 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08021570 d:ShareCapital 2024-04-30 08021570 d:ShareCapital 2023-04-30 08021570 d:RetainedEarningsAccumulatedLosses 2024-04-30 08021570 d:RetainedEarningsAccumulatedLosses 2023-04-30 08021570 c:OrdinaryShareClass1 2023-05-01 2024-04-30 08021570 c:OrdinaryShareClass1 2024-04-30 08021570 c:OrdinaryShareClass1 2023-04-30 08021570 c:OrdinaryShareClass2 2023-05-01 2024-04-30 08021570 c:OrdinaryShareClass2 2024-04-30 08021570 c:OrdinaryShareClass2 2023-04-30 08021570 c:FRS102 2023-05-01 2024-04-30 08021570 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08021570 c:FullAccounts 2023-05-01 2024-04-30 08021570 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08021570 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08021570










CRHR CONSULTING ASSOCIATES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024



 
CRHR CONSULTING ASSOCIATES LIMITED
REGISTERED NUMBER: 08021570

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
-
4,015

Cash at bank and in hand
  
16,298
5,970

  
16,298
9,985

Creditors: amounts falling due within one year
 5 
(3,903)
(2,905)

Net current assets
  
 
 
12,395
 
 
7,080

Total assets less current liabilities
  
12,395
7,080

  

Net assets
  
12,395
7,080


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
12,295
6,980

  
12,395
7,080


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 profit and loss account 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 S Rogers
Director

Date: 26 September 2024

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

Page 1

 
CRHR CONSULTING ASSOCIATES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

CRHR Consulting Associates Limited is a limited liability company domiciled in the UK and incorporated in England and Wales. The address of its registered office is 12 Milton Lane, Steventon, Abingdon, Oxfordshire, OX13 6SA.

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.

 
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 for services during the year, excluding discounts, rebates, value added tax and other sales taxes. 

 
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.

 
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.

 
2.5

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.

 
2.6

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 2

 
CRHR CONSULTING ASSOCIATES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.8

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 1 (2023 - 2).


4.


Debtors

2024
2023
£
£


Trade debtors
-
4,015

-
4,015



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
3,903
-

Other creditors
-
2,905

3,903
2,905


Page 3

 
CRHR CONSULTING ASSOCIATES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



75 (2023 - 75) A Ordinary shares of £1.00 each
75
75
25 (2023 - 25) B Ordinary shares of £1.00 each
25
25

100

100

All shares rank pari passu with each other, however the directors have the authority to pay differing rates of dividends on each class of share.



7.


Related party transactions

During the year the directors were paid dividends amounting to £15,215 (2023: £3,800).


Page 4