Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-311The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1falsefalse2024-01-01The principle activity of the company is that of consultancy services.truetrue 11100887 2024-01-01 2024-12-31 11100887 2023-01-01 2023-12-31 11100887 2024-12-31 11100887 2023-12-31 11100887 c:Director1 2024-01-01 2024-12-31 11100887 d:OfficeEquipment 2024-01-01 2024-12-31 11100887 d:OfficeEquipment 2024-12-31 11100887 d:OfficeEquipment 2023-12-31 11100887 d:CurrentFinancialInstruments 2024-12-31 11100887 d:CurrentFinancialInstruments 2023-12-31 11100887 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11100887 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11100887 d:ShareCapital 2024-12-31 11100887 d:ShareCapital 2023-12-31 11100887 d:RetainedEarningsAccumulatedLosses 2024-12-31 11100887 d:RetainedEarningsAccumulatedLosses 2023-12-31 11100887 c:FRS102 2024-01-01 2024-12-31 11100887 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11100887 c:FullAccounts 2024-01-01 2024-12-31 11100887 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11100887 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 11100887










AVISE SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
AVISE SERVICES LIMITED
REGISTERED NUMBER: 11100887

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Cash at bank and in hand
 5 
1,930
1,603

  
1,930
1,603

Creditors: amounts falling due within one year
 6 
(25,024)
(23,024)

Net current liabilities
  
 
 
(23,094)
 
 
(21,421)

Total assets less current liabilities
  
(23,094)
(21,421)

  

Net liabilities
  
(23,094)
(21,421)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(23,194)
(21,521)

  
(23,094)
(21,421)


Page 1

 
AVISE SERVICES LIMITED
REGISTERED NUMBER: 11100887
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 by: 




Mr J T Chapman
Director

Date: 14 March 2025

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

Page 2

 
AVISE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Avise Services Limited is a private company limited by shares, incorporated in the United Kingdom and registered in England and Wales. The principal place of business is 33 Mayfield Avenue, London, United Kingdom, W4 1PN.

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 financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existance for the foreseeable future. The company is currently being supported by the director.

 
2.3

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, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%
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.

 
2.4

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 3

 
AVISE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Financial instruments

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 4

 
AVISE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees

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


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2024
1,560



At 31 December 2024

1,560



Depreciation


At 1 January 2024
1,560



At 31 December 2024

1,560



Net book value



At 31 December 2024
-



At 31 December 2023
-


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,930
1,603

1,930
1,603


Page 5

 
AVISE SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
23,824
21,824

Accruals and deferred income
1,200
1,200

25,024
23,024



7.


Controlling party

The company was controlled throughout the period by Mr J Chapman by virtue of his shareholdings.

 
Page 6