Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-09-01falseNo description of principal activity11truetrue 04519896 2023-09-01 2024-08-31 04519896 2022-09-01 2023-08-31 04519896 2024-08-31 04519896 2023-08-31 04519896 c:Director1 2023-09-01 2024-08-31 04519896 d:PlantMachinery 2023-09-01 2024-08-31 04519896 d:PlantMachinery 2024-08-31 04519896 d:PlantMachinery 2023-08-31 04519896 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04519896 d:FurnitureFittings 2023-09-01 2024-08-31 04519896 d:FurnitureFittings 2024-08-31 04519896 d:FurnitureFittings 2023-08-31 04519896 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04519896 d:OfficeEquipment 2024-08-31 04519896 d:OfficeEquipment 2023-08-31 04519896 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04519896 d:ComputerEquipment 2023-09-01 2024-08-31 04519896 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04519896 d:CurrentFinancialInstruments 2024-08-31 04519896 d:CurrentFinancialInstruments 2023-08-31 04519896 d:Non-currentFinancialInstruments 2024-08-31 04519896 d:Non-currentFinancialInstruments 2023-08-31 04519896 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 04519896 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 04519896 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 04519896 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 04519896 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-08-31 04519896 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-08-31 04519896 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-08-31 04519896 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-08-31 04519896 d:ShareCapital 2024-08-31 04519896 d:ShareCapital 2023-08-31 04519896 d:RetainedEarningsAccumulatedLosses 2024-08-31 04519896 d:RetainedEarningsAccumulatedLosses 2023-08-31 04519896 c:FRS102 2023-09-01 2024-08-31 04519896 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04519896 c:FullAccounts 2023-09-01 2024-08-31 04519896 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 04519896









INTERACTIVE MANAGEMENT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
INTERACTIVE MANAGEMENT LIMITED
REGISTERED NUMBER: 04519896

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
959
1,135

  
959
1,135

Current assets
  

Debtors: amounts falling due within one year
 5 
12,396
20,776

Cash at bank and in hand
 6 
12,200
2,544

  
24,596
23,320

Creditors: amounts falling due within one year
 7 
(20,742)
(17,134)

Net current assets
  
 
 
3,854
 
 
6,186

Total assets less current liabilities
  
4,813
7,321

Creditors: amounts falling due after more than one year
 8 
(2,912)
(6,788)

Provisions for liabilities
  

Deferred tax
  
(192)
(228)

  
 
 
(192)
 
 
(228)

Net assets
  
1,709
305


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
1,707
303

  
1,709
305


Page 1

 
INTERACTIVE MANAGEMENT LIMITED
REGISTERED NUMBER: 04519896
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 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 her 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 18 February 2025.




D M Midwinter
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
INTERACTIVE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Interactive Management Limited is a private company limited by shares, registered in the United Kingdom number 04519896. Its registered office is Manor House, 35 St.Thomas's Road, Chorley, Lancashire, PR7 1HP.

2.Accounting polici

 
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

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.

 
2.4

Borrowing costs

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

Page 3

 
INTERACTIVE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting polici (continued)

 
2.5

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.

 
2.6

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
Reducing balance
Fixtures and fittings
-
33%
Reducing balance
Computer equipment
-
33%
Reducing balance

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

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.

 
2.8

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.

Page 4

 
INTERACTIVE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting polici (continued)

 
2.9

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.

 
2.10

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of financial position.

 
2.11

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. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.


3.


Employees

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

Page 5

 
INTERACTIVE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 September 2023
7,692
822
3,703
12,217



At 31 August 2024

7,692
822
3,703
12,217



Depreciation


At 1 September 2023
6,649
751
3,683
11,083


Charge for the year on owned assets
157
11
7
175



At 31 August 2024

6,806
762
3,690
11,258



Net book value



At 31 August 2024
886
60
13
959



At 31 August 2023
1,044
71
20
1,135


5.


Debtors

2024
2023
£
£


Other debtors
12,396
20,776

12,396
20,776



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
12,200
2,544

12,200
2,544


Page 6

 
INTERACTIVE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
4,437
4,437

Trade creditors
9,170
8,754

Corporation tax
4,321
1,613

Other taxation and social security
1,017
506

Other creditors
533
560

Accruals and deferred income
1,264
1,264

20,742
17,134



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
2,912
6,788

2,912
6,788


Page 7

 
INTERACTIVE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
4,437
4,437


4,437
4,437

Amounts falling due 1-2 years

Bank loans
2,912
4,437


2,912
4,437

Amounts falling due 2-5 years

Bank loans
-
2,350


-
2,350


7,349
11,224


 
Page 8