Caseware UK (AP4) 2023.0.135 2023.0.135 falseProvision of consultancy services in water industry together with associated supplies of processing machinery.42023-04-014truetruefalse 02754890 2023-04-01 2024-03-31 02754890 2022-04-01 2023-03-31 02754890 2024-03-31 02754890 2023-03-31 02754890 c:Director1 2023-04-01 2024-03-31 02754890 d:OfficeEquipment 2023-04-01 2024-03-31 02754890 d:OfficeEquipment 2024-03-31 02754890 d:OfficeEquipment 2023-03-31 02754890 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 02754890 d:CurrentFinancialInstruments 2024-03-31 02754890 d:CurrentFinancialInstruments 2023-03-31 02754890 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 02754890 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 02754890 d:ShareCapital 2024-03-31 02754890 d:ShareCapital 2023-03-31 02754890 d:RetainedEarningsAccumulatedLosses 2024-03-31 02754890 d:RetainedEarningsAccumulatedLosses 2023-03-31 02754890 c:FRS102 2023-04-01 2024-03-31 02754890 c:Audited 2023-04-01 2024-03-31 02754890 c:FullAccounts 2023-04-01 2024-03-31 02754890 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 02754890 c:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 02754890 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 02754890










Komline-Sanderson Limited










Financial statements

Information for filing with the registrar

For the year ended 31 March 2024

 
Komline-Sanderson Limited
Registered number: 02754890

Balance sheet
As at 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
-
1

  
-
1

Current assets
  

Debtors: amounts falling due within one year
 6 
11,736
21,825

Cash at bank and in hand
  
66,021
56,060

  
77,757
77,885

Creditors: amounts falling due within one year
 7 
(8,178)
(8,816)

Net current assets
  
 
 
69,579
 
 
69,069

Total assets less current liabilities
  
69,579
69,070

  

Net assets
  
69,579
69,070


Capital and reserves
  

Called up share capital 
  
12,522
12,522

Profit and loss account
  
57,057
56,548

  
69,579
69,070


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 comprehensive income 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 21 November 2024.




C L Komline
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
Komline-Sanderson Limited
 

 
Notes to the financial statements
For the year ended 31 March 2024

1.


General information

Komline-Sanderson Limited is a private company limited by shares and is incorporated in England with the registration number 02754890. The address of the registered office is Springfield House, Springfield Road, Horsham, West Sussex, RH12 2RG.
The financial statements are prepared in GBP, the functional currency of the entity, and rounded to the nearest pound. 

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

The directors have considered the level of funds held and the expected level of income and expenditure for a period of twelve months from the approval date of the financial statements, taking into account the impact of international economic conditions, including the United Kingdom's depature from the European Union and the war in Ukraine, and have concluded that it is appropriate to prepare the financial statements on a going concern basis. 

 
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. 

 
2.4

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:

Office equipment
-
25%
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.

Page 2

 
Komline-Sanderson Limited
 

 
Notes to the financial statements
For the year ended 31 March 2024

2.Accounting policies (continued)

 
2.5

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the financial instrument. 
Cash and cash equivalents
These compromise cash at bank and other short-term highly liquid bank deposits with an original maturity of three months or less 
Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate alowances for estimated irrecoverable amounts are recognised in the Statement of Comprehensive Income when there is objective evidence that the asset is impaired. 
Creditors
Short term creditors are not interest-bearing and are measured at their transaction price. 


3.


Employees




The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Taxation

Factors affecting tax charge for the year
There was no current tax charge in either year as the Company made a taxable profit during the current reporting period and utilised brought forward trading losses against its taxable profits during the current reporting period. 
Factors that may affect future tax charges 
The Company has tax losses of approximately £125,000 which will reduce future charges to corporation tax. 

Page 3

 
Komline-Sanderson Limited
 

 
Notes to the financial statements
For the year ended 31 March 2024

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2023
2,201



At 31 March 2024

2,201



Depreciation


At 1 April 2023
2,200


Charge for the year on owned assets
1



At 31 March 2024

2,201



Net book value



At 31 March 2024
-



At 31 March 2023
1


6.


Debtors

2024
2023
£
£


Trade debtors
11,736
-

Amounts owed by group undertakings
-
20,035

Other debtors
-
1,790

11,736
21,825



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
541

Other taxation and social security
778
-

Accruals and deferred income
7,400
8,275

8,178
8,816


Page 4

 
Komline-Sanderson Limited
 

 
Notes to the financial statements
For the year ended 31 March 2024

8.


Controlling party

The parent holding company is Komline-Sanderson Corporation, incorporated in the United States of America. Copies of the group accounts for the ultimate parent undertaking can be obtained from the following address:
12 Holland Avenue, 
Peapack, NJ 07977
USA


9.


Auditor's information

The auditor's report on the financial statements for the year ended 31 March 2024 was unqualified.

The audit report was signed on 26 November 2024 by Allan Pinner FCCA (Senior statutory auditor) on behalf of Kreston Reeves LLP.


Page 5