Eggar Forrester Insurance Limited
Annual Report and Financial Statements
For the year ended 31 March 2024
Company Registration No. 04908667 (England and Wales)
Eggar Forrester Insurance Limited
Company Information
Directors
M.E. Hodgson
R. Zaveri
(Resigned 30 September 2023 and re-appointed 23 October 2023)
T.P. Hodgson
K.D Grant-Dalton
M. Darkin
Secretary
R. Zaveri
Company number
04908667
Registered office
51 Moorgate
London
EC2R 6BH
Auditor
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
Eggar Forrester Insurance Limited
Contents
Page
Directors' report
1
Directors' responsibilities statement
2
Independent auditor's report
3 - 7
Income statement
8
Statement of financial position
9
Notes to the financial statements
10 - 16
Eggar Forrester Insurance Limited
Directors' Report
For the year ended 31 March 2024
Page 1
The directors present their annual report and financial statements for the year ended 31 March 2024.
Principal activities
The principal activity of the company throughout the year was the provision of insurance agency. The company is authorised by the Financial Conduct Authority.
Directors
The directors who held office during the year and up to the date of signature of the financial statements were as follows:
M.E. Hodgson
R. Zaveri
(Resigned 30 September 2023 and re-appointed 23 October 2023)
T.P. Hodgson
K.D Grant-Dalton
M. Darkin
Qualifying third party indemnity provisions
The company has made qualifying third party indemnity provisions for the benefit of its directors during the year. These provisions remain in force at the reporting date.
Auditor
The auditor, Moore Kingston Smith LLP, are deemed to be reappointed under section 487(2) of the Companies Act 2006.
Statement of disclosure to auditor
So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
By order of the board
R. Zaveri
Secretary
31 July 2024
Eggar Forrester Insurance Limited
Directors' Responsibilities Statement
For the year ended 31 March 2024
Page 2
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and Applicable Law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
select suitable accounting policies and then apply them consistently;
make judgements and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Eggar Forrester Insurance Limited
Independent Auditor's Report
To the Members of Eggar Forrester Insurance Limited
Page 3
Opinion
We have audited the financial statements of Eggar Forrester Insurance Limited (the 'company') for the year ended 31 March 2024 which comprise the Income Statement, the Statement of Financial Position and Notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the company's affairs as at 31 March 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Eggar Forrester Insurance Limited
Independent Auditor's Report (Continued)
To the Members of Eggar Forrester Insurance Limited
Page 4
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Directors' Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors' report and from the requirement to prepare a strategic report.
Responsibilities of directors
As explained more fully in the Directors' Responsibilities Statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Eggar Forrester Insurance Limited
Independent Auditor's Report (Continued)
To the Members of Eggar Forrester Insurance Limited
Page 5
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the company’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.
Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Eggar Forrester Insurance Limited
Independent Auditor's Report (Continued)
To the Members of Eggar Forrester Insurance Limited
Page 6
Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the company.
Our approach was as follows:
We obtained an understanding of the legal and regulatory requirements applicable to the company and considered that the most significant are the Companies Act 2006, UK financial reporting standards as issued by the Financial Reporting Council, the rules of the Financial Conduct Authority and UK taxation legislation.
We obtained an understanding of how the company complies with the rules of the Financial Conduct Authority by discussions with management and those charged with governance.
We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.
We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.
Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.
There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
Eggar Forrester Insurance Limited
Independent Auditor's Report (Continued)
To the Members of Eggar Forrester Insurance Limited
Page 7
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Ryan Day
Senior Statutory Auditor
for and on behalf of Moore Kingston Smith LLP
1 August 2024
Chartered Accountants
Statutory Auditor
6th Floor
9 Appold Street
London
EC2A 2AP
Eggar Forrester Insurance Limited
Income statement
For the year ended 31 March 2024
Page 8
2024
2023
£
£
Revenue
1,187,143
1,120,888
Administrative expenses
(1,055,561)
(1,008,855)
Operating profit
131,582
112,033
Investment income
2,868
288
Profit before taxation
134,450
112,321
Taxation
(34,764)
(21,983)
Profit for the financial year
99,686
90,338
The Profit and Loss Account has been prepared on the basis that all operations are continuing operations.
Eggar Forrester Insurance Limited
Statement of Financial Position
As at 31 March 2024
Page 9
2024
2024
2023
2023
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
5
2,776
1,814
Current assets
Trade and other receivables
6
341,741
341,171
Cash at bank and in hand
7
522,700
855,359
864,441
1,196,530
Payables: amounts falling due within one year
8
(416,308)
(847,496)
Net current assets
448,133
349,034
Net assets
450,909
350,848
Provisions for liabilities
9
(694)
(319)
Net assets
450,215
350,529
Equity
Called up share capital
10
100
100
Retained earnings
450,115
350,429
Total equity
450,215
350,529
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 31 July 2024 and are signed on its behalf by:
R. Zaveri
Director
Company Registration No. 04908667
Eggar Forrester Insurance Limited
Notes to the Financial Statements
For the year ended 31 March 2024
Page 10
1
Accounting policies
Company information
Eggar Forrester Insurance Limited is a private company limited by shares that is domiciled and incorporated in England and Wales. The registered office is 51 Moorgate, London, EC2R 6BH.
1.1
Accounting convention
These financial statements have been prepared in accordance with section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Going concern
Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3
Revenue
Revenue is earned entirely within the UK and comprises commissions receivable less commissions payable and derives from the company's principal activity of general insurance broking.
General insurance brokerage and fees are recognised on policy inception date. No provision is made for adjustments to brokerage that may arise from future events such as policy cancellation or extension, as amendments on these adjustments have, historically, been immaterial.
1.4
Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Software
Straight line over 5 years
1.5
Property, plant and equipment
Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Computer equipment
Straight line over 5 years
Eggar Forrester Insurance Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
1
Accounting policies
(Continued)
Page 11
1.6
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.7
Financial instruments
Basic financial instruments are measured at amortised cost. The company has no other financial instruments or basic financial instruments measured at fair value.
1.8
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
1.9
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
1.10
Insurance debtors and creditors
The company acts as an agent in broking the insurable risks of clients and, generally speaking, is not liable as a principal for premiums due to underwriters or for claims payable to clients. As a result of the legal relationship with clients and underwriters, the company has followed FRS 102 for insurance intermediaries by showing net balances resulting from debtors and creditors. The cash balances relating to insurance business are included as cash of the company itself, and shown as a corresponding liability. Insurance debtors are only recognised in respect of brokerage due.
Eggar Forrester Insurance Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
1
Accounting policies
(Continued)
Page 12
1.11
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.12
Retirement benefits
The company operates a defined contribution scheme for its employees. The assets of the scheme are held separately from the company in an independently administered fund. Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.13
Share-based payments
Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using the black-scholes model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.
1.14
Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
Eggar Forrester Insurance Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
Page 13
2
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Share-based payments
The company is unable to directly measure the fair value of employee services received. Instead the fair value of the share options granted in the year ended 31 March 2024 is determined using the Black-Scholes options pricing model. The model is internationally recognised as being appropriate to value employees share schemes but does require inputs based on best estimates from management and third party professional advisers. Equity settled arrangements are measured at fair value at the date of the grant using the model. The fair value is expensed on a straight-line basis over the vesting period, which the directors have assessed as not being material to the users of the financial statements in the current period.
The directors do not consider there to be any other areas of judgement or key sources of estimation uncertainty in the current or prior year.
3
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
10
10
4
Intangible fixed assets
Other
£
Cost
At 1 April 2023 and 31 March 2024
17,340
Amortisation and impairment
At 1 April 2023 and 31 March 2024
17,340
Carrying amount
At 31 March 2024
At 31 March 2023
Eggar Forrester Insurance Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
Page 14
5
Property, plant and equipment
Plant and machinery etc
£
Cost
At 1 April 2023
2,268
Additions
1,770
At 31 March 2024
4,038
Depreciation and impairment
At 1 April 2023
454
Depreciation charged in the year
808
At 31 March 2024
1,262
Carrying amount
At 31 March 2024
2,776
At 31 March 2023
1,814
6
Trade and other receivables
2024
2023
Amounts falling due within one year:
£
£
Trade receivables
180,158
122,683
Other receivables
18,228
55,516
Prepayments and accrued income
143,355
162,972
341,741
341,171
7
Cash at bank and in hand
Included within the year end balance is client monies of £171,485 (2023: £630,842).
Eggar Forrester Insurance Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
Page 15
8
Payables: amounts falling due within one year
2024
2023
£
£
Trade payables
173,021
702,831
Corporation tax
34,389
6,945
Other taxation and social security
20,698
Other payables
70,323
32,195
Accruals and deferred income
117,877
105,525
416,308
847,496
9
Deferred taxation
Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:
Liabilities
Liabilities
2024
2023
Balances:
£
£
Accelerated capital allowances
694
319
2024
Movements in the year:
£
Liability at 1 April 2023
319
Charge to profit or loss
375
Liability at 31 March 2024
694
10
Share capital
2024
2023
£
£
Issued and fully paid
100,000 Ordinary shares of 0.1p each (2023: 100 Ordinary shares of £1 each)
100
100
On 10 November 2023 there was a 1 to 1,000 subdivision in the share capital of the company.
Eggar Forrester Insurance Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
Page 16
11
Operating lease commitments
Lessee
Amounts recognised in profit or loss as an expense during the period in respect of operating lease arrangements are as follows: £54,139.
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2024
2023
£
£
57,000
12
Related party transactions
The company has taken advantage of the exemption available in accordance with FRS 102 'Related party disclosures' not to disclose transactions with other group companies. Following the change in control on 6 December 2022, the exemption was no longer available for transactions with certain companies. The transactions and balances have been detailed below.
From 6 December 2022, the company paid £68,764 to The Eggar Forrester Group Limited and £187,587 to Eggar Forrester Holdings Limited in relation to management fees and expense recharges. Both are companies under common control and with common directors.
At 31 March 2023 a balance of £55,016 was owed from The Eggar Forrester Group Limited and a balance of £nil owed to or from Eggar Forrester Holdings Limited.
During the year ended 31 March 2024 the company paid £77,890 to The Eggar Forrester Group Limited and £356,121 to Eggar Forrester Holdings Limited in relation to management fees and expense recharges. During the year ended 31 March 2024 the company also received £4,664 from The Eggar Forrester Group Limited in relation to insurance policy premium, which includes £810 commission. Both are companies under common control and with common directors.
At 31 March 2024 a balance of £2,413 was owed to The Eggar Forrester Group Limited and a balance of £nil owed to or from Eggar Forrester Holdings Limited.
During the year ended 31 March 2024 the company paid £95,214 to D&G Block Management Limited in relation to introducer commission. The company is under common control and with common directors.
At 31 March 2024 £41,338 was owed to D&G Block Management Limited.
During the year ended 31 March 2024 the company received £1,231 from Meadowbridge 42 Limited and £6,605 from Wordbank Marketing Limited in relation to commission income. Both companies have common directors.
At 31 March 2024 £674 and £471 were owed from Meadowbridge 42 Limited and Wordbank Marketing Limited respectively.
13
Controlling party
There is no one ultimate controlling party.
2024-03-312023-04-01falsefalsefalseCCH SoftwareCCH Accounts Production 2024.301M.E. HodgsonR. ZaveriT.P. HodgsonK.D. Grant-DaltonM. DarkinR. Zaveri049086672023-04-012024-03-3104908667bus:CompanySecretary12023-04-012024-03-3104908667bus:Director12023-04-012024-03-3104908667bus:Director22023-04-012024-03-3104908667bus:Director32023-04-012024-03-3104908667bus:Director42023-04-012024-03-3104908667bus:Director52023-04-012024-03-3104908667bus:RegisteredOffice2023-04-012024-03-3104908667bus:CompanySecretaryDirector12023-04-012024-03-31049086672024-03-31049086672022-04-012023-03-31049086672023-03-3104908667core:OtherPropertyPlantEquipment2024-03-3104908667core:OtherPropertyPlantEquipment2023-03-3104908667core:CurrentFinancialInstruments2024-03-3104908667core:CurrentFinancialInstruments2023-03-3104908667core:ShareCapital2024-03-3104908667core:ShareCapital2023-03-3104908667core:RetainedEarningsAccumulatedLosses2024-03-3104908667core:RetainedEarningsAccumulatedLosses2023-03-3104908667core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3104908667core:ComputerEquipment2023-04-012024-03-3104908667core:IntangibleAssetsOtherThanGoodwill2023-03-3104908667core:IntangibleAssetsOtherThanGoodwill2024-03-3104908667core:IntangibleAssetsOtherThanGoodwill2023-03-3104908667core:OtherPropertyPlantEquipment2023-03-3104908667core:OtherPropertyPlantEquipment2023-04-012024-03-3104908667bus:PrivateLimitedCompanyLtd2023-04-012024-03-3104908667bus:FRS1022023-04-012024-03-3104908667bus:Audited2023-04-012024-03-3104908667bus:FullAccounts2023-04-012024-03-31xbrli:purexbrli:sharesiso4217:GBP