Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31true12023-02-01falseNo description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09967004 2023-02-01 2024-01-31 09967004 2022-02-01 2023-01-31 09967004 2024-01-31 09967004 2023-01-31 09967004 2022-02-01 09967004 c:Director1 2023-02-01 2024-01-31 09967004 d:ComputerEquipment 2023-02-01 2024-01-31 09967004 d:ComputerEquipment 2024-01-31 09967004 d:ComputerEquipment 2023-01-31 09967004 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 09967004 d:CurrentFinancialInstruments 2024-01-31 09967004 d:CurrentFinancialInstruments 2023-01-31 09967004 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 09967004 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 09967004 d:ShareCapital 2024-01-31 09967004 d:ShareCapital 2023-01-31 09967004 d:RetainedEarningsAccumulatedLosses 2024-01-31 09967004 d:RetainedEarningsAccumulatedLosses 2023-01-31 09967004 c:FRS102 2023-02-01 2024-01-31 09967004 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09967004 c:FullAccounts 2023-02-01 2024-01-31 09967004 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09967004 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 09967004 d:AcceleratedTaxDepreciationDeferredTax 2023-01-31 09967004 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 09967004










MARK ZIMMER CONSULTING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
MARK ZIMMER CONSULTING LIMITED
REGISTERED NUMBER: 09967004

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
149

  
-
149

Current assets
  

Debtors: amounts falling due within one year
 5 
300
390

Cash at bank and in hand
  
8,365
2,315

  
8,665
2,705

Creditors: amounts falling due within one year
 6 
(9,298)
(11,130)

Net current liabilities
  
 
 
(633)
 
 
(8,425)

Total assets less current liabilities
  
(633)
(8,276)

Provisions for liabilities
  

Deferred tax
 7 
-
(28)

  
 
 
-
 
 
(28)

Net liabilities
  
(633)
(8,304)


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
(643)
(8,314)

  
(633)
(8,304)


Page 1

 
MARK ZIMMER CONSULTING LIMITED
REGISTERED NUMBER: 09967004
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2024

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 his 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 by: 






M C Zimmer
Director

Date: 9 October 2024

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

Page 2

 
MARK ZIMMER CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Mark Zimmer Consulting Limited is a private company limited by shares. It is incorporated in England & Wales. Its registered office address is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT and registered number is 09967004.

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

Going concern

At the balance sheet date the company had net liabilities of £633 (2023: £8,304). The director is confident that the company can continue to trade for the foreseeable future with his continued financial support.

 
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.

Page 3

 
MARK ZIMMER CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
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:

Computer equipment
-
20%
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.

 
2.6

Debtors

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

Page 4

 
MARK ZIMMER CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
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.

 
2.8

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 February 2023
1,266



At 31 January 2024

1,266



Depreciation


At 1 February 2023
1,117


Charge for the year on owned assets
149



At 31 January 2024

1,266



Net book value



At 31 January 2024
-



At 31 January 2023
149

Page 5

 
MARK ZIMMER CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
300
-

Other debtors
-
390

300
390



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
7
7

Corporation tax
166
-

Other taxation and social security
3,580
-

Other creditors
2,652
7,340

Accruals and deferred income
2,893
3,783

9,298
11,130



7.


Deferred taxation




2024
2023


£

£






At beginning of year
(28)
(76)


Charged to profit or loss
28
48



At end of year
-
(28)

The deferred taxation balance is made up as follows:

2024
2023
£
£


Accelerated capital allowances
-
(28)

-
(28)

 
Page 6