Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-313The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-08-01falseNo description of principal activity3falsetrue 11491779 2023-08-01 2024-07-31 11491779 2022-08-01 2023-07-31 11491779 2024-07-31 11491779 2023-07-31 11491779 c:Director1 2023-08-01 2024-07-31 11491779 d:PlantMachinery 2023-08-01 2024-07-31 11491779 d:PlantMachinery 2024-07-31 11491779 d:PlantMachinery 2023-07-31 11491779 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 11491779 d:CurrentFinancialInstruments 2024-07-31 11491779 d:CurrentFinancialInstruments 2023-07-31 11491779 d:Non-currentFinancialInstruments 2024-07-31 11491779 d:Non-currentFinancialInstruments 2023-07-31 11491779 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 11491779 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 11491779 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 11491779 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 11491779 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-07-31 11491779 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-07-31 11491779 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-07-31 11491779 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-07-31 11491779 d:ShareCapital 2024-07-31 11491779 d:ShareCapital 2023-07-31 11491779 d:RetainedEarningsAccumulatedLosses 2024-07-31 11491779 d:RetainedEarningsAccumulatedLosses 2023-07-31 11491779 c:FRS102 2023-08-01 2024-07-31 11491779 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 11491779 c:FullAccounts 2023-08-01 2024-07-31 11491779 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11491779 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 11491779









ONECALL GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
ONECALL GROUP LIMITED
REGISTERED NUMBER: 11491779

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
507
255

  
507
255

Current assets
  

Debtors: amounts falling due within one year
 5 
58,230
55,362

Cash at bank and in hand
 6 
9,505
31

  
67,735
55,393

Creditors: amounts falling due within one year
 7 
(20,398)
(70,885)

Net current assets/(liabilities)
  
 
 
47,337
 
 
(15,492)

Total assets less current liabilities
  
47,844
(15,237)

Creditors: amounts falling due after more than one year
 8 
(3,334)
(7,333)

  

Net assets/(liabilities)
  
44,510
(22,570)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
44,509
(22,571)

  
44,510
(22,570)


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 statement of comprehensive income 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 19 December 2024.

Page 1

 
ONECALL GROUP LIMITED
REGISTERED NUMBER: 11491779
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024




Gary Deegan
Director

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

Page 2

 
ONECALL GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.Accounting policies

 
1.1

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:

 
1.2

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:

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.

 
1.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
1.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
ONECALL GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.Accounting policies (continued)

 
1.5

Taxation

Tax is recognised in the Statement of comprehensive income, 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.

 
1.6

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:

Plant and machinery
-
15%
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.

 
1.7

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.

 
1.8

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.

 
1.9

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.

Page 4

 
ONECALL GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.


General information

Onecall Group Limited is a private company limited by shares, registered in the United Kingdom number 11491779. Its registered office is Manor House, 35 St. Thomas’s Road, Chorley, Lancashire, PR7 1HP.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 August 2023
575


Additions
300



At 31 July 2024

875



Depreciation


At 1 August 2023
320


Charge for the year on owned assets
48



At 31 July 2024

368



Net book value



At 31 July 2024
507



At 31 July 2023
255


5.


Debtors

2024
2023
£
£


Other debtors
58,230
55,362

58,230
55,362


Page 5

 
ONECALL GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
9,505
31

9,505
31



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
4,000
4,000

Trade creditors
4,794
3,894

Corporation tax
10,706
442

Other creditors
(2)
61,649

Accruals and deferred income
900
900

20,398
70,885



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
3,334
7,333

3,334
7,333


Page 6

 
ONECALL GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
4,000
4,000


4,000
4,000

Amounts falling due 1-2 years

Bank loans
3,334
4,000


3,334
4,000

Amounts falling due 2-5 years

Bank loans
-
3,334


-
3,334


7,334
11,334


 
Page 7