Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-010falseThe principal activity of the Company throughout the year was management systems consulting and audting.0truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05559120 2023-04-01 2024-03-31 05559120 2022-04-01 2023-03-31 05559120 2024-03-31 05559120 2023-03-31 05559120 c:Director1 2023-04-01 2024-03-31 05559120 d:FurnitureFittings 2023-04-01 2024-03-31 05559120 d:FurnitureFittings 2024-03-31 05559120 d:FurnitureFittings 2023-03-31 05559120 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 05559120 d:CurrentFinancialInstruments 2024-03-31 05559120 d:CurrentFinancialInstruments 2023-03-31 05559120 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05559120 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05559120 d:ShareCapital 2024-03-31 05559120 d:ShareCapital 2023-03-31 05559120 d:RetainedEarningsAccumulatedLosses 2024-03-31 05559120 d:RetainedEarningsAccumulatedLosses 2023-03-31 05559120 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 05559120 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-03-31 05559120 c:FRS102 2023-04-01 2024-03-31 05559120 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05559120 c:FullAccounts 2023-04-01 2024-03-31 05559120 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05559120 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 05559120









AANRADEN ASSOCIATES LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
AANRADEN ASSOCIATES LTD
REGISTERED NUMBER: 05559120

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
442
590

  
442
590

Current assets
  

Debtors: amounts falling due within one year
 5 
13,626
7,384

Cash at bank and in hand
 6 
38,135
23,033

  
51,761
30,417

Creditors: amounts falling due within one year
 7 
(22,406)
(16,855)

Net current assets
  
 
 
29,355
 
 
13,562

Total assets less current liabilities
  
29,797
14,152

  

Net assets
  
29,797
14,152


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
29,796
14,151

  
29,797
14,152


Page 1

 
AANRADEN ASSOCIATES LTD
REGISTERED NUMBER: 05559120
    
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 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 27 November 2024.




................................................
David Hughes
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
AANRADEN ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Aanraden Associates Ltd is a private company limited by shares, incorporated in England and Wales. The principal activities were management systems consulting and auditing.

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

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.

Page 3

 
AANRADEN ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25% reducing balance

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.

 
2.5

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.

 
2.6

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.

 
2.7

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 4

 
AANRADEN ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.8

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.9

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 Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

Page 5

 
AANRADEN ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 April 2023
3,819



At 31 March 2024

3,819



Depreciation


At 1 April 2023
3,229


Charge for the year on owned assets
148



At 31 March 2024

3,377



Net book value



At 31 March 2024
442



At 31 March 2023
590

Page 6

 
AANRADEN ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
11,261
5,667

Other debtors
385
385

Prepayments and accrued income
1,980
1,332

13,626
7,384



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
38,135
23,033

38,135
23,033



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,552
963

Corporation tax
11,267
7,316

Other taxation and social security
4,337
2,521

Other creditors
4,000
4,805

Accruals and deferred income
1,250
1,250

22,406
16,855



8.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
38,135
23,033




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

Page 7

 
AANRADEN ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Controlling party

The Company is controlled by the director David Hughes, by virtue of his shareholding as described in the directors' report.

 
Page 8