Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10723942 2023-05-01 2024-04-30 10723942 2024-04-30 10723942 2022-05-01 2023-04-30 10723942 2023-04-30 10723942 c:Director1 2023-05-01 2024-04-30 10723942 c:RegisteredOffice 2023-05-01 2024-04-30 10723942 d:Buildings d:ShortLeaseholdAssets 2023-05-01 2024-04-30 10723942 d:Buildings d:ShortLeaseholdAssets 2024-04-30 10723942 d:Buildings d:ShortLeaseholdAssets 2023-04-30 10723942 d:FurnitureFittings 2023-05-01 2024-04-30 10723942 d:FurnitureFittings 2024-04-30 10723942 d:FurnitureFittings 2023-04-30 10723942 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 10723942 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 10723942 d:CurrentFinancialInstruments 2024-04-30 10723942 d:CurrentFinancialInstruments 2023-04-30 10723942 d:Non-currentFinancialInstruments 2024-04-30 10723942 d:Non-currentFinancialInstruments 2023-04-30 10723942 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 10723942 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 10723942 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 10723942 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 10723942 d:ShareCapital 2024-04-30 10723942 d:ShareCapital 2023-04-30 10723942 d:RetainedEarningsAccumulatedLosses 2024-04-30 10723942 d:RetainedEarningsAccumulatedLosses 2023-04-30 10723942 c:FRS102 2023-05-01 2024-04-30 10723942 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 10723942 c:FullAccounts 2023-05-01 2024-04-30 10723942 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10723942 6 2023-05-01 2024-04-30 10723942 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company registration number: 10723942







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2024


ANDREW M THOMAS CONSULTING LIMITED






































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ANDREW M THOMAS CONSULTING LIMITED
 



CONTENTS



Page
Company Information
1
Statement of Financial Position
2 - 3
Notes to the Financial Statements
4 - 8


 


ANDREW M THOMAS CONSULTING LIMITED
 


 
COMPANY INFORMATION


Director
A M Thomas 




Registered number
10723942



Registered office
Ludgate House
Fleet Street

London

EC4A 2AB




Accountants
Menzies LLP
Chartered Accountants

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Page 1

 


ANDREW M THOMAS CONSULTING LIMITED
REGISTERED NUMBER:10723942



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
229
720

Investments
 5 
-
491,114

  
229
491,834

Current assets
  

Debtors: amounts falling due within one year
 6 
33,153
68,333

Cash at bank and in hand
  
30,430
179

  
63,583
68,512

Creditors: amounts falling due within one year
 7 
(144,758)
(141,309)

Net current liabilities
  
 
 
(81,175)
 
 
(72,797)

Total assets less current liabilities
  
(80,946)
419,037

Creditors: amounts falling due after more than one year
 8 
(3,881)
(6,606)

  

Net (liabilities)/assets
  
(84,827)
412,431


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(84,828)
412,430

  
(84,827)
412,431


Page 2

 


ANDREW M THOMAS CONSULTING LIMITED
REGISTERED NUMBER:10723942


    
STATEMENT OF FINANCIAL POSITION (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 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 on 29 January 2025.


................................................
A M Thomas
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 


ANDREW M THOMAS CONSULTING LIMITED
 


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

1.


General information

Andrew M Thomas  Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office and principal place of business is Ludgate House, 107-117 Fleet Street, London, EC4A 2AB.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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.

  
2.3

Going concern

The director has a reasonable expectation that the company has adequate resources to continue operational
existence for the foreseeable future. For this reason the director continues to adopt the going concern basis of
accounting in preparing the annual financial statements.

  
2.4

Exemption from preparing consolidated financial statements

The company and subsidiary held, qualify as small as set out in section 383 of the Companies Act 2006 and are considered eligible for the exemption to prepare consolidated accounts.

 
2.5

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.

Page 4

 


ANDREW M THOMAS CONSULTING LIMITED
 


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

2.Accounting policies (continued)

 
2.6

Borrowing costs

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

 
2.7

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.

 
2.8

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:

Short-term leasehold property
-
straight line
Fixtures and fittings
-
15%
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.

 
2.9

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.10

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.11

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 5

 


ANDREW M THOMAS CONSULTING LIMITED
 


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

2.Accounting policies (continued)

 
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 at an annual general meeting.


3.


Employees

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


4.


Tangible fixed assets





Short-term leasehold property
Fixtures and Fittings
Total

£
£
£



Cost or valuation


At 1 May 2023
6,574
1,306
7,880



At 30 April 2024

6,574
1,306
7,880



Depreciation


At 1 May 2023
6,279
881
7,160


Charge for the year on owned assets
295
196
491



At 30 April 2024

6,574
1,077
7,651



Net book value



At 30 April 2024
-
229
229



At 30 April 2023
295
425
720

Page 6

 


ANDREW M THOMAS CONSULTING LIMITED
 


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

5.


Fixed asset investments





Investments in subsidiary companies
Investments in associates
Total

£
£
£





At 1 May 2023
391,114
100,000
491,114


Amounts written off
(391,114)
(100,000)
(491,114)



At 30 April 2024
-
-
-





6.


Debtors

2024
2023
£
£


Trade debtors
28,713
-

Amounts owed by associated undertakings
-
68,333

Other debtors
4,440
-

33,153
68,333



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
2,750
2,750

Amounts owed to group undertakings
75,000
75,000

Corporation tax
5,384
5,384

Other creditors
53,032
50,000

Accruals and deferred income
8,592
8,175

144,758
141,309



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
3,881
6,606

3,881
6,606


Page 7

 


ANDREW M THOMAS CONSULTING LIMITED
 


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

9.


Related party transactions

As at the year end an amount of £3,032 (2023: £nil) was due to the director. No interest has been applied on this balance.

 
Page 8