Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01false22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07168027 2023-04-01 2024-03-31 07168027 2022-04-01 2023-03-31 07168027 2024-03-31 07168027 2023-03-31 07168027 c:Director1 2023-04-01 2024-03-31 07168027 d:FurnitureFittings 2023-04-01 2024-03-31 07168027 d:FurnitureFittings 2024-03-31 07168027 d:FurnitureFittings 2023-03-31 07168027 d:OfficeEquipment 2023-04-01 2024-03-31 07168027 d:OfficeEquipment 2024-03-31 07168027 d:OfficeEquipment 2023-03-31 07168027 d:CurrentFinancialInstruments 2024-03-31 07168027 d:CurrentFinancialInstruments 2023-03-31 07168027 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07168027 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07168027 d:UKTax 2023-04-01 2024-03-31 07168027 d:UKTax 2022-04-01 2023-03-31 07168027 d:ShareCapital 2024-03-31 07168027 d:ShareCapital 2023-03-31 07168027 d:RetainedEarningsAccumulatedLosses 2024-03-31 07168027 d:RetainedEarningsAccumulatedLosses 2023-03-31 07168027 c:FRS102 2023-04-01 2024-03-31 07168027 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07168027 c:FullAccounts 2023-04-01 2024-03-31 07168027 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07168027 2 2023-04-01 2024-03-31 07168027 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 07168027








GREEN LIFETIME FINANCIAL PLANNING LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED  31 MARCH 2024

 
GREEN LIFETIME FINANCIAL PLANNING LIMITED
REGISTERED NUMBER: 07168027

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 6 
1,200
1,200

Cash at bank and in hand
  
50,047
61,806

  
51,247
63,006

Creditors: amounts falling due within one year
 7 
(5,684)
(12,745)

Net current assets
  
 
 
45,563
 
 
50,261

Total assets less current liabilities
  
45,563
50,261

  

Net assets
  
45,563
50,261


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
44,563
49,261

  
45,563
50,261


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 28 November 2024.




I. J. Green
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 
GREEN LIFETIME FINANCIAL PLANNING LIMITED
REGISTERED NUMBER: 07168027
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024


Page 2

 
GREEN LIFETIME FINANCIAL PLANNING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Green Legal & Financial Consultancy Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Bective House, 10 Bective Place, Putney, London, SW15 2PZ.
The financial statements are presented in Sterling, which is the functional currency of the company.

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 value added tax. 

 
2.3

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:

Fixtures & fittings
-
20% Straight Line
Office equipment
-
20% 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.

 
2.4

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

Page 3

 
GREEN LIFETIME FINANCIAL PLANNING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.6

Creditors

Short term creditors are measured at the transaction price. 

 
2.7

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings as received. 

 
2.8

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.


 
2.9

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 average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
GREEN LIFETIME FINANCIAL PLANNING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
71
5,779


71
5,779


Total current tax
71
5,779

Factors affecting tax charge for the year

There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 19% (2023 - 19%).



Factors that may affect future tax charges

There were no factors that may affect future tax charges.


5.


 
Tangible fixed assets





Fixtures & fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
1,575
481
2,056



At 31 March 2024

1,575
481
2,056



Depreciation


At 1 April 2023
1,575
481
2,056



At 31 March 2024

1,575
481
2,056



Net book value



At 31 March 2024
-
-
-



At 31 March 2023
-
-
-

Page 5

 
GREEN LIFETIME FINANCIAL PLANNING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Debtors

2024
2023
£
£


Trade debtors
1,200
1,200

1,200
1,200



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
286
261

Corporation tax
71
5,779

Other taxation and social security
177
343

Other creditors
3,150
4,362

Accruals
2,000
2,000

5,684
12,745


 
Page 6