Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30truefalse2023-05-01No description of principal activity01trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 9001302 2023-05-01 2024-04-30 9001302 2022-05-01 2023-04-30 9001302 2024-04-30 9001302 2023-04-30 9001302 c:Director1 2023-05-01 2024-04-30 9001302 c:RegisteredOffice 2023-05-01 2024-04-30 9001302 d:ComputerEquipment 2023-05-01 2024-04-30 9001302 d:ComputerEquipment 2024-04-30 9001302 d:ComputerEquipment 2023-04-30 9001302 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 9001302 d:CurrentFinancialInstruments 2024-04-30 9001302 d:CurrentFinancialInstruments 2023-04-30 9001302 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 9001302 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 9001302 d:ShareCapital 2024-04-30 9001302 d:ShareCapital 2023-04-30 9001302 d:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 9001302 d:RetainedEarningsAccumulatedLosses 2024-04-30 9001302 d:RetainedEarningsAccumulatedLosses 2023-04-30 9001302 c:OrdinaryShareClass1 2023-05-01 2024-04-30 9001302 c:OrdinaryShareClass1 2024-04-30 9001302 c:OrdinaryShareClass1 2023-04-30 9001302 c:FRS102 2023-05-01 2024-04-30 9001302 c:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 9001302 c:FullAccounts 2023-05-01 2024-04-30 9001302 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 9001302










RICHARD WERTHEIM CONSULTANCY LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
RICHARD WERTHEIM CONSULTANCY LTD
 

COMPANY INFORMATION


DIRECTOR
RICHARD WERTHEIM 




REGISTERED NUMBER
9001302



REGISTERED OFFICE
930 HIGH ROAD

LONDON

N12 9RT




ACCOUNTANTS
BAGINSKY COHEN
CHARTERED ACCOUNTANTS

930 HIGH ROAD

LONDON

N12 9RT





 
RICHARD WERTHEIM CONSULTANCY LTD
 

CONTENTS



Page
Accountants' Report
 
 
1
Balance Sheet
 
 
2 - 3
Notes to the Financial Statements
 
 
4 - 7


 
RICHARD WERTHEIM CONSULTANCY LTD
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF RICHARD WERTHEIM CONSULTANCY LTD
FOR THE YEAR ENDED 30 APRIL 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Richard Wertheim Consultancy Ltd for the year ended 30 April 2024 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Richard Wertheim Consultancy Ltd in accordance with the terms of our engagement letter dated 25 October 2017Our work has been undertaken solely to prepare for your approval the financial statements of Richard Wertheim Consultancy Ltd  and state those matters that we have agreed to state to the director of Richard Wertheim Consultancy Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Richard Wertheim Consultancy Ltd and its director for our work or for this report. 

It is your duty to ensure that Richard Wertheim Consultancy Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Richard Wertheim Consultancy Ltd. You consider that Richard Wertheim Consultancy Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Richard Wertheim Consultancy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  


BAGINSKY COHEN
CHARTERED ACCOUNTANTS
930 HIGH ROAD
LONDON
N12 9RT
27 January 2025
Page 1

 
RICHARD WERTHEIM CONSULTANCY LTD
REGISTERED NUMBER: 9001302

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
625
833

  
625
833

Current assets
  

Debtors: amounts falling due within one year
 5 
218
13,725

Cash at bank and in hand
 6 
16
38

  
234
13,763

Creditors: amounts falling due within one year
 7 
(2,111)
(14,486)

Net current liabilities
  
 
 
(1,877)
 
 
(723)

Total assets less current liabilities
  
(1,252)
110

  

Net (liabilities)/assets
  
(1,252)
110


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
 9 
(1,352)
10

  
(1,252)
110


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 profit and loss account 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.




RICHARD WERTHEIM
Director

Page 2

 
RICHARD WERTHEIM CONSULTANCY LTD
REGISTERED NUMBER: 9001302

BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
RICHARD WERTHEIM CONSULTANCY LTD
 

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

1.ACCOUNTING POLICIES

 
1.1

BASIS OF PREPERATION 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:

 
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:

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

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.

 
1.4

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.

Page 4

 
RICHARD WERTHEIM CONSULTANCY LTD
 

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

1.ACCOUNTING POLICIES (CONTINUED)


1.4
TANGIBLE FIXED ASSETS (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Computer equipment
-
20%
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.

 
1.5

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.

 
1.6

CASH AND CASH EQUIVELENT

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.

 
1.7

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.

 
1.8

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.

Page 5

 
RICHARD WERTHEIM CONSULTANCY LTD
 

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

2.



JUDGMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the company's accounting policies, which are described in note 1, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 
The estimates and underlying assumptions are received are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. 


3.


TURNOVER

All turnover arose within the United Kingdom.


4.


TANGIBLE FIXED ASSETS





Computer equipment

£



Cost or valuation


At 1 May 2023
1,041



At 30 April 2024

1,041



Depreciation


At 1 May 2023
208


Charge for the year on owned assets
208



At 30 April 2024

416



Net book value



At 30 April 2024
625



At 30 April 2023
833

Page 6

 
RICHARD WERTHEIM CONSULTANCY LTD
 

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

5.


DEBTORS

2024
2023
£
£


Other debtors
218
13,725

218
13,725



6.


CASH AND CASH EQUIVALENTS

2024
2023
£
£

Cash at bank and in hand
16
38



7.


CREDITORS: Amounts falling due within one year

2024
2023
£
£

Corporation tax
433
9,574

Other taxation and social security
-
3,512

Other creditors
678
-

Accruals and deferred income
1,000
1,400

2,111
14,486



8.


SHARE CAPITAL

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



9.


RESERVES

Profit and loss account

This includes all current and prior period retained profit and losses. 


Page 7