Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3126false2023-04-01falseConsultancy33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04163250 2023-04-01 2024-03-31 04163250 2022-04-01 2023-03-31 04163250 2024-03-31 04163250 2023-03-31 04163250 c:Director1 2023-04-01 2024-03-31 04163250 d:PlantMachinery 2023-04-01 2024-03-31 04163250 d:PlantMachinery 2024-03-31 04163250 d:PlantMachinery 2023-03-31 04163250 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04163250 d:MotorVehicles 2023-04-01 2024-03-31 04163250 d:MotorVehicles 2024-03-31 04163250 d:MotorVehicles 2023-03-31 04163250 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04163250 d:OfficeEquipment 2023-04-01 2024-03-31 04163250 d:OfficeEquipment 2024-03-31 04163250 d:OfficeEquipment 2023-03-31 04163250 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04163250 d:ComputerEquipment 2023-04-01 2024-03-31 04163250 d:ComputerEquipment 2024-03-31 04163250 d:ComputerEquipment 2023-03-31 04163250 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04163250 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04163250 d:CurrentFinancialInstruments 2024-03-31 04163250 d:CurrentFinancialInstruments 2023-03-31 04163250 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04163250 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 04163250 d:ShareCapital 2024-03-31 04163250 d:ShareCapital 2023-03-31 04163250 d:RetainedEarningsAccumulatedLosses 2024-03-31 04163250 d:RetainedEarningsAccumulatedLosses 2023-03-31 04163250 c:OrdinaryShareClass2 2023-04-01 2024-03-31 04163250 c:OrdinaryShareClass2 2024-03-31 04163250 c:OrdinaryShareClass3 2023-04-01 2024-03-31 04163250 c:OrdinaryShareClass3 2024-03-31 04163250 c:OrdinaryShareClass4 2023-04-01 2024-03-31 04163250 c:OrdinaryShareClass4 2024-03-31 04163250 c:OrdinaryShareClass5 2023-04-01 2024-03-31 04163250 c:OrdinaryShareClass5 2024-03-31 04163250 c:FRS102 2023-04-01 2024-03-31 04163250 c:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 04163250 c:FullAccounts 2023-04-01 2024-03-31 04163250 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04163250 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-04-01 2024-03-31 04163250 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-03-31 04163250 2 2023-04-01 2024-03-31 04163250 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04163250










CONTENT CONSULTANTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
CONTENT CONSULTANTS LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CONTENT CONSULTANTS LIMITED
FOR THE YEAR ENDED 31 MARCH 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Content Consultants Limited for the year ended 31 March 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Content Consultants Limited, as a body, in accordance with the terms of our engagement letter dated 28 February 2024Our work has been undertaken solely to prepare for your approval the financial statements of Content Consultants Limited and state those matters that we have agreed to state to the Board of directors of Content Consultants Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Content Consultants Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Content Consultants Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Content Consultants Limited. You consider that Content Consultants Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Content Consultants Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ
 
31 October 2024
Page 1

 
CONTENT CONSULTANTS LIMITED
REGISTERED NUMBER: 04163250

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
38,642
17,914

  
38,642
17,914

Current assets
  

Debtors: amounts falling due within one year
 5 
434,380
783,306

Cash at bank and in hand
  
368,696
445,902

  
803,076
1,229,208

Creditors: amounts falling due within one year
 6 
(40,621)
(372,585)

Net current assets
  
 
 
762,455
 
 
856,623

Total assets less current liabilities
  
801,097
874,537

  

Net assets
  
801,097
874,537


Capital and reserves
  

Called up share capital 
 7 
1,000
1,000

Profit and loss account
  
800,097
873,537

  
801,097
874,537


Page 2

 
CONTENT CONSULTANTS LIMITED
REGISTERED NUMBER: 04163250
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 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 on 12 September 2024.





Mrs D E Metland
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
CONTENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The company is a private Company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ.
The company's principal activity is that of literary creation and consultancy. The principal place of business is Garvestone, Norfolk.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

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 Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 4

 
CONTENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
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.

 
2.4

Interest income

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

 
2.5

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.

 
2.6

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.


Page 5

 
CONTENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.8

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 reducing balance basis and the straight-line method.

Depreciation is provided on the following basis:

Equipment
-
15%
reducing balance
Motor vehicles
-
25%
reducing balance
Office equipment
-
33%
straight line
Computer equipment
-
33%
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.

 
2.9

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.

 
2.10

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.

 
2.11

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 6

 
CONTENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.12

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 26 (2023 - 33).


4.


Tangible assets





Equipment
Motor Vehicles
Office Equipment
Computer Equipment
Total

£
£
£
£
£



Cost or valuation


At 1 April 2023
-
47,533
64,615
162,176
274,324


Additions
806
48,300
-
-
49,106


Disposals
-
(47,533)
-
-
(47,533)



At 31 March 2024

806
48,300
64,615
162,176
275,897



Depreciation


At 1 April 2023
-
36,252
64,383
155,774
256,409


Charge for the year on owned assets
121
12,200
232
4,546
17,099


Disposals
-
(36,253)
-
-
(36,253)



At 31 March 2024

121
12,199
64,615
160,320
237,255



Net book value



At 31 March 2024
685
36,101
-
1,856
38,642



At 31 March 2023
-
11,280
232
6,402
17,914

Page 7

 
CONTENT CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
-
249,616

Amounts owed by group undertakings
434,380
521,259

Other debtors
-
1,150

Prepayments and accrued income
-
11,281

434,380
783,306



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
971
27,679

Amounts owed to group undertakings
11,155
46,613

Other taxation and social security
18,661
134,148

Other creditors
5,723
149,990

Accruals and deferred income
4,111
14,155

40,621
372,585



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



450 A Ordinary shares of £1.00 each
450
450
450 B Ordinary shares of £1.00 each
450
450
50 C Ordinary shares of £1.00 each
50
50
50 D Ordinary shares of £1.00 each
50
50

1,000

1,000



8.


Related party transactions

As at 31 March 2024 £4,444 (2023: £4,132) was owed to a director.

 
Page 8