Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30false2023-05-01falseNo description of principal activity4240truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02710417 2023-05-01 2024-04-30 02710417 2022-05-01 2023-04-30 02710417 2024-04-30 02710417 2023-04-30 02710417 c:Director7 2023-05-01 2024-04-30 02710417 d:Buildings d:LongLeaseholdAssets 2023-05-01 2024-04-30 02710417 d:Buildings d:LongLeaseholdAssets 2024-04-30 02710417 d:Buildings d:LongLeaseholdAssets 2023-04-30 02710417 d:FurnitureFittings 2023-05-01 2024-04-30 02710417 d:FurnitureFittings 2024-04-30 02710417 d:FurnitureFittings 2023-04-30 02710417 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 02710417 d:ComputerEquipment 2023-05-01 2024-04-30 02710417 d:ComputerEquipment 2024-04-30 02710417 d:ComputerEquipment 2023-04-30 02710417 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 02710417 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 02710417 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 02710417 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 02710417 d:CurrentFinancialInstruments 2024-04-30 02710417 d:CurrentFinancialInstruments 2023-04-30 02710417 d:Non-currentFinancialInstruments 2024-04-30 02710417 d:Non-currentFinancialInstruments 2023-04-30 02710417 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 02710417 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 02710417 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 02710417 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 02710417 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 02710417 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-04-30 02710417 d:ShareCapital 2024-04-30 02710417 d:ShareCapital 2023-04-30 02710417 d:CapitalRedemptionReserve 2024-04-30 02710417 d:CapitalRedemptionReserve 2023-04-30 02710417 d:RetainedEarningsAccumulatedLosses 2024-04-30 02710417 d:RetainedEarningsAccumulatedLosses 2023-04-30 02710417 c:FRS102 2023-05-01 2024-04-30 02710417 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 02710417 c:FullAccounts 2023-05-01 2024-04-30 02710417 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 02710417 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 02710417 d:AcceleratedTaxDepreciationDeferredTax 2023-04-30 02710417 d:OtherDeferredTax 2024-04-30 02710417 d:OtherDeferredTax 2023-04-30 02710417 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 02710417










CANHAM CONSULTING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
CANHAM CONSULTING LIMITED
REGISTERED NUMBER: 02710417

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
65,319
55,312

  
65,319
55,312

Current assets
  

Stocks
  
95,772
97,850

Debtors: amounts falling due within one year
 5 
579,858
520,188

Cash at bank and in hand
 6 
109,379
193,564

  
785,009
811,602

Creditors: amounts falling due within one year
 7 
(560,955)
(447,099)

Net current assets
  
 
 
224,054
 
 
364,503

Total assets less current liabilities
  
289,373
419,815

Creditors: amounts falling due after more than one year
 8 
-
(7,600)

Provisions for liabilities
  

Deferred tax
 10 
(10,514)
(11,922)

  
 
 
(10,514)
 
 
(11,922)

Net assets
  
278,859
400,293


Capital and reserves
  

Called up share capital 
  
914
914

Capital redemption reserve
  
95
95

Profit and loss account
  
277,850
399,284

  
278,859
400,293

Page 1

 
CANHAM CONSULTING LIMITED
REGISTERED NUMBER: 02710417
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 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 income statement 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: 




................................................
Mr K Gessner
Director

Date: 22 January 2025

The notes on pages 3 to 10 form part of these financial statements.

Page 2

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

1.


General information

Canham Consulting Limited is a private company limited by shares and incorporated in England and Wales, registration number 02710417. The registered office is 69-75 Thorpe Road, 2nd Floor East Wing, Norwich, Norfolk, NR1 1UA.
On the 27 April 2023 the company went through a reorganisation in which the ownership was tranferred to CCL (Norwich) Ltd. 
 

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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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.

Page 3

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

2.Accounting policies (continued)

 
2.3

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 4

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

2.Accounting policies (continued)

 
2.6

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, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
20%
reducing balance
Fixtures and fittings
-
15%
reducing balance
Computer equipment
-
33%
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.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

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.

 
2.9

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.

 
2.10

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 5

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

2.Accounting policies (continued)

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.12

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.


3.


Intangible assets




Development expenditure

£



Cost


At 1 May 2023
186,844



At 30 April 2024

186,844



Amortisation


At 1 May 2023
186,844



At 30 April 2024

186,844



Net book value



At 30 April 2024
-



At 30 April 2023
-



Page 6

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

4.


Tangible fixed assets





Long-term leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 May 2023
-
100,228
220,345
320,573


Additions
21,293
8,046
21,456
50,795


Disposals
-
(69,092)
(1,639)
(70,731)



At 30 April 2024

21,293
39,182
240,162
300,637



Depreciation


At 1 May 2023
-
71,015
194,246
265,261


Charge for the year on owned assets
3,413
5,191
16,980
25,584


Disposals
-
(54,360)
(1,167)
(55,527)



At 30 April 2024

3,413
21,846
210,059
235,318



Net book value



At 30 April 2024
17,880
17,336
30,103
65,319



At 30 April 2023
-
29,213
26,099
55,312


5.


Debtors

2024
2023
£
£


Trade debtors
453,985
435,306

Other debtors
2,790
-

Prepayments and accrued income
123,083
84,882

579,858
520,188


Page 7

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

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
109,379
193,564

109,379
193,564



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
11,299
48,887

Trade creditors
76,558
60,744

Corporation tax
99,947
121,552

Other taxation and social security
283,790
151,907

Accruals and deferred income
89,361
64,009

560,955
447,099



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
-
7,600

-
7,600


Page 8

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

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Other loans
11,299
48,887


11,299
48,887

Amounts falling due 1-2 years

Other loans
-
7,600


-
7,600



11,299
56,487



10.


Deferred taxation




2024


£






At beginning of year
(11,922)


Charged to the profit or loss
1,408



At end of year
(10,514)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(12,112)
(13,510)

Short term timing differences
1,598
1,588

(10,514)
(11,922)

Page 9

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

11.


Controlling party

The controlling party is CCL (Nowich) Ltd by virtue of its 100% ownership of the issued share capital. 
 
Page 10