Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11913820 2023-04-01 2024-03-31 11913820 2022-04-01 2023-03-31 11913820 2024-03-31 11913820 2023-03-31 11913820 c:Director1 2023-04-01 2024-03-31 11913820 d:FurnitureFittings 2023-04-01 2024-03-31 11913820 d:FurnitureFittings 2024-03-31 11913820 d:FurnitureFittings 2023-03-31 11913820 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 11913820 d:OfficeEquipment 2023-04-01 2024-03-31 11913820 d:OfficeEquipment 2024-03-31 11913820 d:OfficeEquipment 2023-03-31 11913820 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 11913820 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 11913820 d:CurrentFinancialInstruments 2024-03-31 11913820 d:CurrentFinancialInstruments 2023-03-31 11913820 c:OrdinaryShareClass2 2023-04-01 2024-03-31 11913820 c:OrdinaryShareClass2 2024-03-31 11913820 c:OrdinaryShareClass2 2023-03-31 11913820 c:FRS102 2023-04-01 2024-03-31 11913820 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11913820 c:FullAccounts 2023-04-01 2024-03-31 11913820 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11913820 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11913820









A.J.HARMAN CONSULTING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
A.J.HARMAN CONSULTING LIMITED
REGISTERED NUMBER: 11913820

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2024
2023
2023
£
£
£
£


Fixed assets
2,564
669

Current assets
350,000
225,000

Creditors: amounts falling due within one year
(259,867)
(154,977)

Net current assets
 
 
90,133
 
 
70,023

Total assets less current liabilities
92,697
70,692


Net assets
92,697
70,692



Capital and reserves
92,697
70,692


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 by: 




Andrew Harman
Director

Date: 7 February 2025

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
A.J.HARMAN CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The Company is a limited liability company, incorporated in England on 29 March 2019.   Its registered office is situated at 55 Station Road, Beaconsfield, South Buckinghamshire, HP9 1QL.

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

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.

 
2.4

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 2

 
A.J.HARMAN CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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

Depreciation is provided on the following basis:

Fixtures and fittings
-
25% straight line
Office equipment
-
25% 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.

 
2.5

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.

 
2.6

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.


3.


Employees




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

Page 3

 
A.J.HARMAN CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
11,300
892
12,192


Additions
-
4,750
4,750


Disposals
-
(2,222)
(2,222)



At 31 March 2024

11,300
3,420
14,720



Depreciation


At 1 April 2023
10,725
798
11,523


Charge for the year on owned assets
575
1,281
1,856


Disposals
-
(1,224)
(1,224)



At 31 March 2024

11,300
855
12,155



Net book value



At 31 March 2024
-
2,565
2,565



At 31 March 2023
575
94
669


5.


Debtors

2024
2023
£
£


Trade debtors
325,000
175,000

Prepayments and accrued income
25,000
50,000

350,000
225,000


Page 4

 
A.J.HARMAN CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
464
-

Corporation tax
6,732
10,858

Other taxation and social security
2,930
400

Other creditors
248,941
112,932

Accruals and deferred income
800
30,787

259,867
154,977



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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


Page 5