Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-311falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activitytruetrue2023-08-011 08651297 2023-08-01 2024-07-31 08651297 2022-08-01 2023-07-31 08651297 2024-07-31 08651297 2023-07-31 08651297 c:Director1 2023-08-01 2024-07-31 08651297 d:ComputerEquipment 2024-07-31 08651297 d:ComputerEquipment 2023-07-31 08651297 d:CurrentFinancialInstruments 2024-07-31 08651297 d:CurrentFinancialInstruments 2023-07-31 08651297 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 08651297 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 08651297 d:ShareCapital 2024-07-31 08651297 d:ShareCapital 2023-07-31 08651297 d:RetainedEarningsAccumulatedLosses 2024-07-31 08651297 d:RetainedEarningsAccumulatedLosses 2023-07-31 08651297 c:FRS102 2023-08-01 2024-07-31 08651297 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 08651297 c:FullAccounts 2023-08-01 2024-07-31 08651297 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 08651297









KINGFISHER ASSOCIATES (CONSULTANTS) LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
KINGFISHER ASSOCIATES (CONSULTANTS) LTD
REGISTERED NUMBER: 08651297

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
695
695

  
695
695

Current assets
  

Debtors: amounts falling due within one year
 5 
52,000
63,210

Cash at bank and in hand
  
243,959
209,378

  
295,959
272,588

Creditors: amounts falling due within one year
 6 
(120,639)
(86,889)

Net current assets
  
 
 
175,320
 
 
185,699

Total assets less current liabilities
  
176,015
186,394

  

Net assets
  
176,015
186,394


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
175,915
186,294

  
176,015
186,394


Page 1

 
KINGFISHER ASSOCIATES (CONSULTANTS) LTD
REGISTERED NUMBER: 08651297
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 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 profit and loss account 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 2 December 2024.


C E M Wallace
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
KINGFISHER ASSOCIATES (CONSULTANTS) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Kingfisher Associates (Consultants) Ltd is a private company limited by shares and incorporated in England and Wales, registered number 08651297. The registered office is 61 Teignmouth Road, Teignmouth, Devon, TQ14 8UR.  

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.

  
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.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

 
2.4

Debtors

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

 
2.5

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.

 
2.6

Creditors

Short-term creditors are measured at the transaction price.

 
2.7

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.

Page 3

 
KINGFISHER ASSOCIATES (CONSULTANTS) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

3.


Employees

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


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 August 2023
695



At 31 July 2024

695






Net book value



At 31 July 2024
695



At 31 July 2023
695


5.


Debtors

2024
2023
£
£


Other debtors
52,000
63,210

52,000
63,210



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
117,139
84,139

Accruals and deferred income
3,500
2,750

120,639
86,889


Page 4

 
KINGFISHER ASSOCIATES (CONSULTANTS) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

7.


Related party transactions

At the reporting date, the company owed £84,139 (2023: £84,139) to the director. The balance was provided interest free and is repayable on demand.
At the reporting date, the company declared a dividend of £33,000 (2023: £Nil) to a shareholder.
The company has not entered into any other transactions with related parties that are material and that have not been concluded under normal market conditions.

 
Page 5