Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31falseNo description of principal activityfalse2024-01-0122truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13897947 2024-01-01 2024-12-31 13897947 2023-01-01 2023-12-31 13897947 2024-12-31 13897947 2023-12-31 13897947 c:Director1 2024-01-01 2024-12-31 13897947 c:Director2 2024-01-01 2024-12-31 13897947 c:RegisteredOffice 2024-01-01 2024-12-31 13897947 d:CurrentFinancialInstruments 2024-12-31 13897947 d:CurrentFinancialInstruments 2023-12-31 13897947 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13897947 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13897947 d:ShareCapital 2024-12-31 13897947 d:ShareCapital 2023-12-31 13897947 d:RetainedEarningsAccumulatedLosses 2024-12-31 13897947 d:RetainedEarningsAccumulatedLosses 2023-12-31 13897947 c:FRS102 2024-01-01 2024-12-31 13897947 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13897947 c:FullAccounts 2024-01-01 2024-12-31 13897947 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13897947 2 2024-01-01 2024-12-31 13897947 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 13897947






 
FRIA CONSULTING LIMITED
FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
FRIA CONSULTING LIMITED
 

COMPANY INFORMATION


Directors
C. Feliciano De Carvalho Abreu Da Silva 
J. A. Fernandez 




Registered number
13897947



Registered office
1st Floor Sackville House
143-149 Fenchurch Street

London

EC3M 6BL





 
FRIA CONSULTING LIMITED
 

CONTENTS



Page
Balance Sheet
 
1
Notes to the Financial Statements
 
2 - 4


 
FRIA CONSULTING LIMITED
REGISTERED NUMBER: 13897947

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Current assets
  

Debtors
 4 
71,491
39,549

Cash at bank and in hand
  
34,693
25,313

Creditors: amounts falling due within one year
 5 
(36,311)
(19,772)

Net assets
  
69,873
45,090


Capital and reserves
  

Allotted, called up and fully paid share capital
  
100
100

Profit and loss account
  
69,773
44,990

Equity shareholder's funds
  
69,873
45,090


The directors consider 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 directors acknowledge their 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 Directors' Report and Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on    10 March 2025.




C. Feliciano De Carvalho Abreu Da Silva
Director

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

Page 1

 
FRIA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

FRIA Consulting Limited (company number: 13897947), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BL, is a private limited company incorporated in England and Wales.

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 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

Statement of Cash Flows

The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings 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.

Page 2

 
FRIA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Debtors

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

 
2.7

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.

 
2.8

Creditors

Short-term creditors are measured at the transaction price.

 
2.9

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.

The current corporation 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.



3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Debtors

2024
2023
£
£

Due within one year

Other debtors
71,491
39,549


Page 3

 
FRIA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
121
1,044

Corporation tax
5,921
5,869

Other taxation and social security
23,660
10,339

Other creditors
164
945

Accruals and deferred income
6,445
1,575

36,311
19,772



6.


Related party transactions

At the year-end, the Company was owed £70,292 from a company related by virtue of common directorship.


Page 4