Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31The prinicpal activity of the Company throughout the year was that of consultancy1falsefalse2023-02-011trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12410377 2023-02-01 2024-01-31 12410377 2022-02-01 2023-01-31 12410377 2024-01-31 12410377 2023-01-31 12410377 c:Director1 2023-02-01 2024-01-31 12410377 d:CurrentFinancialInstruments 2024-01-31 12410377 d:CurrentFinancialInstruments 2023-01-31 12410377 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 12410377 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 12410377 d:ShareCapital 2024-01-31 12410377 d:ShareCapital 2023-01-31 12410377 d:RetainedEarningsAccumulatedLosses 2024-01-31 12410377 d:RetainedEarningsAccumulatedLosses 2023-01-31 12410377 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-01-31 12410377 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-01-31 12410377 c:FRS102 2023-02-01 2024-01-31 12410377 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 12410377 c:FullAccounts 2023-02-01 2024-01-31 12410377 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 12410377









KEMBLE CONSULTANCY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

 
KEMBLE CONSULTANCY LIMITED
REGISTERED NUMBER: 12410377

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
4,320
850

Cash at bank and in hand
 5 
57,294
128,508

  
61,614
129,358

Creditors: amounts falling due within one year
 6 
(38,899)
(85,080)

Net current assets
  
 
 
22,715
 
 
44,278

Total assets less current liabilities
  
22,715
44,278

  

Net assets
  
22,715
44,278


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
22,615
44,178

  
22,715
44,278

Page 1

 
KEMBLE CONSULTANCY LIMITED
REGISTERED NUMBER: 12410377
    
BALANCE SHEET (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 on 23 October 2024.




................................................
Christopher Kemble
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
KEMBLE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Kemble Consultancy Limited is a private company limited by its share capital and incorporated in England and Wales. The principal activity of the Company throughout the year was that of consultancy.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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

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.

 
2.4

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.

Page 3

 
KEMBLE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
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 - 1).

Page 4

 
KEMBLE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Debtors

2024
2023
£
£


Trade debtors
4,320
-

Other debtors
-
850

4,320
850



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
57,294
128,508

57,294
128,508



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
3,597
5,524

Other taxation and social security
3,023
-

Other creditors
31,821
78,470

Accruals and deferred income
458
1,086

38,899
85,080


Page 5

 
KEMBLE CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
57,294
128,508




Financial assets measured at fair value through profit or loss comprise cash at bank.


8.


Controlling party

The Company is controlled by the director, Christopher Kemble, by virtue of his shareholding as described in the director's report. 
 
Page 6