Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-31No description of principal activityfalse2023-09-011falsetrue1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08656516 2023-09-01 2024-08-31 08656516 2022-09-01 2023-08-31 08656516 2024-08-31 08656516 2023-08-31 08656516 c:Director1 2023-09-01 2024-08-31 08656516 d:CurrentFinancialInstruments 2024-08-31 08656516 d:CurrentFinancialInstruments 2023-08-31 08656516 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 08656516 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 08656516 d:ShareCapital 2024-08-31 08656516 d:ShareCapital 2023-08-31 08656516 d:RetainedEarningsAccumulatedLosses 2024-08-31 08656516 d:RetainedEarningsAccumulatedLosses 2023-08-31 08656516 c:FRS102 2023-09-01 2024-08-31 08656516 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08656516 c:FullAccounts 2023-09-01 2024-08-31 08656516 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08656516 2 2023-09-01 2024-08-31 08656516 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 08656516









HOWARD FREED CONSULTING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
HOWARD FREED CONSULTING LIMITED
REGISTERED NUMBER: 08656516

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
26,802
42,280

Cash at bank and in hand
  
9,277
214

  
36,079
42,494

Creditors: amounts falling due within one year
 5 
(11,913)
(13,260)

  

Net assets
  
24,166
29,234


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
24,165
29,233

  
24,166
29,234


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 27 January 2025.




H Freed
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
HOWARD FREED CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Howard Freed Consulting Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London E11 1GA.

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.

 
2.3

Interest income

Interest income is recognised in the Statement of income and retained earnings using the effective interest method.

 
2.4

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.


Page 2

 
HOWARD FREED CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.6

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. 

 
2.7

Creditors

Short-term creditors are measured at the transaction price.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.


3.


Employees




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


4.


Debtors

2024
2023
£
£


Other debtors
26,802
42,280



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
9,213
10,560

Accruals and deferred income
2,700
2,700

11,913
13,260



6.


Commitments under operating leases

The Company had no commitments under non-cancellable operating leases at the balance sheet date.

Page 3

 
HOWARD FREED CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Related party transactions

At the end of the year the director owed the Company £26,801 (2023 - £42,279). The loan is included within other debtors. Interest of £104 (2023 - £935) has been charged at the official beneficial loan rate as set by HMRC.
The director has an interest in dividends paid of £43,000 
(2023 - £48,000).


8.


Controlling party

The company regards Mr H Freed as the ultimate controlling party.
 
Page 4