Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30true662023-07-01falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14303971 2023-07-01 2024-06-30 14303971 2022-08-18 2023-06-30 14303971 2024-06-30 14303971 2023-06-30 14303971 c:Director1 2023-07-01 2024-06-30 14303971 d:CurrentFinancialInstruments 2024-06-30 14303971 d:CurrentFinancialInstruments 2023-06-30 14303971 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14303971 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 14303971 d:RetainedEarningsAccumulatedLosses 2024-06-30 14303971 d:RetainedEarningsAccumulatedLosses 2023-06-30 14303971 c:FRS102 2023-07-01 2024-06-30 14303971 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 14303971 c:FullAccounts 2023-07-01 2024-06-30 14303971 c:CompanyLimitedByGuarantee 2023-07-01 2024-06-30 14303971 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 14303971







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2024


FURNITURE & HOME IMPROVEMENT OMBUDSMAN






































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FURNITURE & HOME IMPROVEMENT OMBUDSMAN
REGISTERED NUMBER:14303971



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
  
373,766
-

Cash at bank and in hand
  
226,139
-

  
599,905
-

Creditors: amounts falling due within one year
  
(562,354)
-

Net current assets
  
 
 
37,551
 
 
-

Total assets less current liabilities
  
37,551
-

  

Net assets
  
37,551
-


Capital and reserves
  

Profit and loss account
  
37,551
-

  
37,551
-


Page 1

 


FURNITURE & HOME IMPROVEMENT OMBUDSMAN
REGISTERED NUMBER:14303971


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 by: 




K G Grix
Director

Date: 17 January 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 


FURNITURE & HOME IMPROVEMENT OMBUDSMAN
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Furniture & Home Improvement Ombudsman is a private company limited by guarantee, incoporated in England and Wales. The company's registered number and registered office address can be found on the company information page.
The presentation currency of the financial statements in the Pound Sterling (£).
The comparative period shown in the financial statements is from 22 August 2022 to 30 June 2023. The directors have chosen to extend the financial reporting date to 30 June of each year in line with other group undertakings. The differing comparative period length should be taken into account when reviewing the information within the financial statements.

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. 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.

Revenue from membership income is accounted for in the period to which it relates, whereas revenue arising from one off cases is recognised when the case is opened.

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

Page 3

 


FURNITURE & HOME IMPROVEMENT OMBUDSMAN
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.4

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 6).


4.


Debtors

2024
2023
£
£


Trade debtors
52,117
-

Amounts owed by group undertakings
300,695
-

Prepayments and accrued income
20,954
-

373,766
-



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
399
-

Corporation tax
10,988
-

Other taxation and social security
2,173
-

Accruals and deferred income
548,794
-

562,354
-




6.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.


7.


Parent relationships

The parent undertaking and sole member of the company is The Ombuds Group, which incorporated in England and Wales at Premier House, 1st Floor, 1-5 Argyle Way, Stevenage SG1 2AD.

 
Page 4