Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-291The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-03-01falseNo description of principal activity1truetruefalse 11829037 2023-03-01 2024-02-29 11829037 2022-03-01 2023-02-28 11829037 2024-02-29 11829037 2023-02-28 11829037 c:Director1 2023-03-01 2024-02-29 11829037 d:OfficeEquipment 2023-03-01 2024-02-29 11829037 d:OfficeEquipment 2024-02-29 11829037 d:OfficeEquipment 2023-02-28 11829037 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 11829037 d:ComputerSoftware 2024-02-29 11829037 d:ComputerSoftware 2023-02-28 11829037 d:CurrentFinancialInstruments 2024-02-29 11829037 d:CurrentFinancialInstruments 2023-02-28 11829037 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 11829037 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 11829037 d:ShareCapital 2024-02-29 11829037 d:ShareCapital 2023-02-28 11829037 d:RetainedEarningsAccumulatedLosses 2024-02-29 11829037 d:RetainedEarningsAccumulatedLosses 2023-02-28 11829037 c:OrdinaryShareClass1 2023-03-01 2024-02-29 11829037 c:OrdinaryShareClass1 2024-02-29 11829037 c:FRS102 2023-03-01 2024-02-29 11829037 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 11829037 c:FullAccounts 2023-03-01 2024-02-29 11829037 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 11829037 2 2023-03-01 2024-02-29 11829037 d:ComputerSoftware d:OwnedIntangibleAssets 2023-03-01 2024-02-29 11829037 e:PoundSterling 2023-03-01 2024-02-29 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11829037









GILLIAN HOWARD ASSOCIATES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
GILLIAN HOWARD ASSOCIATES LIMITED
REGISTERED NUMBER: 11829037

STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
1,314
1,576

Tangible assets
 5 
5,557
7,410

  
6,871
8,986

Current assets
  

Debtors: amounts falling due within one year
 6 
21,896
70,366

Cash at bank and in hand
  
1,714
2,881

  
23,610
73,247

Creditors: amounts falling due within one year
 7 
(26,225)
(54,033)

Net current (liabilities)/assets
  
 
 
(2,615)
 
 
19,214

Total assets less current liabilities
  
4,256
28,200

  

Net assets
  
4,256
28,200


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
4,156
28,100

  
4,256
28,200


Page 1

 
GILLIAN HOWARD ASSOCIATES LIMITED
REGISTERED NUMBER: 11829037
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 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 her 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 26 November 2024.


G S  Howard
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
GILLIAN HOWARD ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Equity House, 128 - 136 High Street, Edgware, Middlesex, HA8 7TT, United Kingdom.

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

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.
Revenue comprises of fee receivable from professional services rendered during the year.

 
2.3

Interest income

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

 
2.4

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 reporting date in the countries where the company operates and generates income.

 
2.5

Intangible assets

tangible 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.
Intangible assets are amortised over its useful life of 10 years.

Page 3

 
GILLIAN HOWARD ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.6

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
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.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.8

Creditors

Short-term creditors are measured at the transaction price.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
GILLIAN HOWARD ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

4.


Intangible assets






Computer software

£



Cost


At 1 March 2023
2,625



At 29 February 2024

2,625



Amortisation


At 1 March 2023
1,049


Charge for the year on owned assets
262



At 29 February 2024

1,311



Net book value



At 29 February 2024
1,314



At 28 February 2023
1,576



Page 5

 
GILLIAN HOWARD ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

5.


Tangible fixed assets







Office equipment

£



Cost or valuation


At 1 March 2023
18,604



At 29 February 2024

18,604



Depreciation


At 1 March 2023
11,194


Charge for the year on owned assets
1,853



At 29 February 2024

13,047



Net book value



At 29 February 2024
5,557



At 28 February 2023
7,410


6.


Debtors

2024
2023
£
£

Other debtors
21,896
70,366



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
13,213
44,479

Other taxation and social security
2,512
1,554

Accruals
10,500
8,000

26,225
54,033


Page 6

 
GILLIAN HOWARD ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

8.


Share capital

29 February
28 February
2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100



9.


Related party transactions

At the reporting date, the company was owed £17,426 by its director which has been repaid in full within nine months after the reporting date.

 
Page 7