Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30No description of principal activity2023-05-01false00truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11173107 2023-05-01 2024-04-30 11173107 2022-05-01 2023-04-30 11173107 2024-04-30 11173107 2023-04-30 11173107 c:Director1 2023-05-01 2024-04-30 11173107 d:CurrentFinancialInstruments 2024-04-30 11173107 d:CurrentFinancialInstruments 2023-04-30 11173107 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11173107 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11173107 d:ShareCapital 2024-04-30 11173107 d:ShareCapital 2023-04-30 11173107 d:RetainedEarningsAccumulatedLosses 2024-04-30 11173107 d:RetainedEarningsAccumulatedLosses 2023-04-30 11173107 c:OrdinaryShareClass1 2023-05-01 2024-04-30 11173107 c:OrdinaryShareClass1 2024-04-30 11173107 c:OrdinaryShareClass1 2023-04-30 11173107 c:FRS102 2023-05-01 2024-04-30 11173107 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11173107 c:FullAccounts 2023-05-01 2024-04-30 11173107 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11173107 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11173107










KENSLEY CONSULTING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
KENSLEY CONSULTING LIMITED
REGISTERED NUMBER: 11173107

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
185,411
184,499

Cash at bank and in hand
 5 
9,006
1,081

  
194,417
185,580

Creditors: amounts falling due within one year
 6 
(85,596)
(66,389)

Net current assets
  
 
 
108,821
 
 
119,191

Total assets less current liabilities
  
108,821
119,191

  

Net assets
  
108,821
119,191


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
108,721
119,091

  
108,821
119,191



 
KENSLEY CONSULTING LIMITED
REGISTERED NUMBER: 11173107
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 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 his 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 20 December 2024.




Peter Ryan
Director

The notes on  form part of these financial statements.


 
KENSLEY CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Kensley Consulting Limited, 11173107, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office at Kensley Lodge, Speech House, Coleford, Gloucestershire, GL16 7EJ. 

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.


 
KENSLEY CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
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. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

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.


 
KENSLEY CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
182,048
183,604

Other debtors
2,433
-

Prepayments and accrued income
930
895

185,411
184,499



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
9,006
1,081

9,006
1,081



 
KENSLEY CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
27,341

Other taxation and social security
2,746
-

Other creditors
81,430
38,083

Accruals and deferred income
1,420
965

85,596
66,389



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Related party transactions

Included within other debtors due within one year is a loan from Kensley Enterprises Limited, a parent company, of £5,844 (2023: £5,844). 
Included within other debtors due within one year is a loan to Ryan Property Development Limited, a parent company, of £176,204 (2023: £177,760).