Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-3032023-10-01falseNo description of principal activity3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05732512 2023-09-30 05732512 2023-10-01 2024-09-30 05732512 2022-04-01 2023-03-31 05732512 2024-09-30 05732512 2023-03-31 05732512 c:Director1 2023-10-01 2024-09-30 05732512 d:Buildings d:ShortLeaseholdAssets 2023-10-01 2024-09-30 05732512 d:Buildings d:ShortLeaseholdAssets 2024-09-30 05732512 d:Buildings d:ShortLeaseholdAssets 2023-03-31 05732512 d:PlantMachinery 2023-10-01 2024-09-30 05732512 d:OfficeEquipment 2023-10-01 2024-09-30 05732512 d:OfficeEquipment 2024-09-30 05732512 d:OfficeEquipment 2023-03-31 05732512 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05732512 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 05732512 d:CurrentFinancialInstruments 2024-09-30 05732512 d:CurrentFinancialInstruments 2023-03-31 05732512 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 05732512 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05732512 d:ShareCapital 2024-09-30 05732512 d:ShareCapital 2023-03-31 05732512 d:RetainedEarningsAccumulatedLosses 2024-09-30 05732512 d:RetainedEarningsAccumulatedLosses 2023-03-31 05732512 c:FRS102 2023-10-01 2024-09-30 05732512 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05732512 c:FullAccounts 2023-10-01 2024-09-30 05732512 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05732512 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 05732512







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


A. J. BELT CONSULTING LIMITED






































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A. J. BELT CONSULTING LIMITED
REGISTERED NUMBER:05732512



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
5,565

  
-
5,565

Current assets
  

Debtors: amounts falling due within one year
 5 
6,328
16,790

Cash at bank and in hand
  
6,317
8,074

  
12,645
24,864

Creditors: amounts falling due within one year
 6 
(12,643)
(2,011)

Net current assets
  
 
 
2
 
 
22,853

Total assets less current liabilities
  
2
28,418

  

Net assets
  
2
28,418


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
-
28,416

  
2
28,418


Page 1

 


A. J. BELT CONSULTING LIMITED
REGISTERED NUMBER:05732512


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 26 February 2025.




A J Belt
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


A. J. BELT CONSULTING LIMITED
 


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

1.


General information

A J Belt Consulting Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registred office address can be found on the company information page.
The period covered by the financial statement is the 18 month period from April 2023 to September 2024. The extended period should be taken into account when reviewing the comparative information within the financial statements.

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

Going concern

The director has determined that A J Belt Consulting Limited is no longer a going concern and the financial statements have been prepared on this basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 


A. J. BELT CONSULTING LIMITED
 


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

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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

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.

 
2.7

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

 


A. J. BELT CONSULTING LIMITED
 


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

2.Accounting policies (continued)


2.7
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:

Plant and machinery
-
25%

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.


3.


Employees



The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Tangible fixed assets





Short-term leasehold property
Office equipment
Total

£
£
£





At 1 October 2023
12,231
45,946
58,177


Disposals
(12,231)
(45,946)
(58,177)



At 30 September 2024

-
-
-





At 1 October 2023
9,683
42,929
52,612


Charge for the year on owned assets
612
851
1,463


Disposals
(10,295)
(43,780)
(54,075)



At 30 September 2024

-
-
-



Net book value



At 30 September 2024
-
-
-



At 30 September 2023
2,548
3,017
5,565

Page 5

 


A. J. BELT CONSULTING LIMITED
 


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

5.


Debtors

2024
2023
£
£


Other debtors
6,252
16,491

Prepayments and accrued income
76
299

6,328
16,790



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
128
577

Corporation tax
9,775
-

Other taxation and social security
-
188

Other creditors
1,834
-

Accruals and deferred income
906
1,246

12,643
2,011



7.


Related party transactions

At the reporting date the director owed £5,558 (2023:£1,000), to the company. The balance can be found within debtors due within one year. The balance has been repaid after the year end.

 
Page 6