Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31truetrue2023-08-01falseNo description of principal activity1111The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04778650 2023-08-01 2024-07-31 04778650 2022-08-01 2023-07-31 04778650 2024-07-31 04778650 2023-07-31 04778650 c:Director1 2023-08-01 2024-07-31 04778650 c:Director2 2023-08-01 2024-07-31 04778650 d:FurnitureFittings 2023-08-01 2024-07-31 04778650 d:FurnitureFittings 2024-07-31 04778650 d:FurnitureFittings 2023-07-31 04778650 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 04778650 d:OfficeEquipment 2023-08-01 2024-07-31 04778650 d:OfficeEquipment 2024-07-31 04778650 d:OfficeEquipment 2023-07-31 04778650 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 04778650 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 04778650 d:ComputerSoftware 2024-07-31 04778650 d:ComputerSoftware 2023-07-31 04778650 d:OtherResidualIntangibleAssets 2023-08-01 2024-07-31 04778650 d:CurrentFinancialInstruments 2024-07-31 04778650 d:CurrentFinancialInstruments 2023-07-31 04778650 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 04778650 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 04778650 d:OtherMiscellaneousReserve 2023-08-01 2024-07-31 04778650 d:OtherMiscellaneousReserve 2024-07-31 04778650 d:OtherMiscellaneousReserve 2023-07-31 04778650 d:RetainedEarningsAccumulatedLosses 2024-07-31 04778650 d:RetainedEarningsAccumulatedLosses 2023-07-31 04778650 c:FRS102 2023-08-01 2024-07-31 04778650 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 04778650 c:FullAccounts 2023-08-01 2024-07-31 04778650 c:CompanyLimitedByGuarantee 2023-08-01 2024-07-31 04778650 d:ComputerSoftware d:InternallyGeneratedIntangibleAssets 2023-08-01 2024-07-31 04778650 d:InternallyGeneratedIntangibleAssets 2023-08-01 2024-07-31 04778650 d:ComputerSoftware d:OwnedIntangibleAssets 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Company registration number: 04778650







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2024


AMOSSHE, THE STUDENT SERVICES ORGANISATION LIMITED
(A Company Limited by Guarantee)



































 
img0417.png                        
 

 


AMOSSHE, THE STUDENT SERVICES ORGANISATION LIMITED
  
(A Company Limited by Guarantee)
REGISTERED NUMBER:04778650



BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
31,434
-

Tangible assets
 5 
11,688
7,667

  
43,122
7,667

Current assets
  

Debtors: amounts falling due within one year
 6 
48,334
141,899

Cash at bank and in hand
 7 
245,115
351,328

  
293,449
493,227

Creditors: amounts falling due within one year
 8 
(24,434)
(209,499)

Net current assets
  
 
 
269,015
 
 
283,728

Total assets less current liabilities
  
312,137
291,395

  

Net assets
  
312,137
291,395


Capital and reserves
  

Other reserves
 10 
69,360
69,360

Profit and loss account
 10 
242,777
222,035

  
312,137
291,395

Page 1

 


AMOSSHE, THE STUDENT SERVICES ORGANISATION LIMITED
  
(A Company Limited by Guarantee)
REGISTERED NUMBER:04778650


    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

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 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: 




J Stevenson
E J Bales
Director
Director


Date: 13 February 2025
Date:13 February 2025

Page 2

 


AMOSSHE, THE STUDENT SERVICES ORGANISATION LIMITED
 
(A Company Limited by Guarantee)
 


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

1.


General information

AMOSSHE, The Student Services Organisation Ltd is a Company limited by guarantee registered in England Wales. The Company registration number is 04778650. The registered office is Woburn House, 20-24 Tavistock Square, London, WC1H 9HQ.
The financial statements are presented in pound sterling which is the functional currency of the Company and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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

Going concern

After making appropriate enquiries, the Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis when preparing the financial statements.

 
2.3

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.

Page 3

 


AMOSSHE, THE STUDENT SERVICES ORGANISATION LIMITED
 
(A Company Limited by Guarantee)
 


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

2.Accounting policies (continued)

 
2.4

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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

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.

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 Amortisation is provided on the following bases:

Website
-
33%
Straight Line
Page 4

 


AMOSSHE, THE STUDENT SERVICES ORGANISATION LIMITED
 
(A Company Limited by Guarantee)
 


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

2.Accounting policies (continued)

 
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.

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:

Fixtures and fittings
-
25%
reducing balance basis
Office equipment
-
33%
reducing balance basis

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.

 
2.8

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.

 
2.9

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.

 
2.10

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 11 (2023 -11).

Page 5

 


AMOSSHE, THE STUDENT SERVICES ORGANISATION LIMITED
 
(A Company Limited by Guarantee)
 


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

4.


Intangible assets




Website
Total

£
£



Cost


Additions
47,151
47,151



At 31 July 2024

47,151
47,151



Amortisation


Charge for the year
15,717
15,717



At 31 July 2024

15,717
15,717



Net book value



At 31 July 2024
31,434
31,434



At 31 July 2023
-
-



Page 6

 


AMOSSHE, THE STUDENT SERVICES ORGANISATION LIMITED
 
(A Company Limited by Guarantee)
 


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

5.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 August 2023
2,280
26,970
29,250


Additions
1,000
6,904
7,904



At 31 July 2024

3,280
33,874
37,154



Depreciation


At 1 August 2023
1,737
19,846
21,583


Charge for the year on owned assets
369
3,514
3,883



At 31 July 2024

2,106
23,360
25,466



Net book value



At 31 July 2024
1,174
10,514
11,688



At 31 July 2023
543
7,124
7,667


6.


Debtors

2024
2023
£
£


Trade debtors
16,441
137,134

Prepayments and accrued income
31,893
4,765

48,334
141,899



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
245,115
351,328

245,115
351,328


Page 7

 


AMOSSHE, THE STUDENT SERVICES ORGANISATION LIMITED
 
(A Company Limited by Guarantee)
 


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

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
5,546
6,884

Other taxation and social security
9,188
14,589

Other creditors
3,958
2,984

Accruals and deferred income
5,742
185,042

24,434
209,499



9.


Company status

The Company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.


10.


Reserves

Other reserves

The Company has other reserves which relate to pre-incorporation reserves.


11.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £7,937 (2023 - £7,168). Contributions totaling £3,051 (2023 - £2,742) were payable to the fund at the balance sheet date and are included in creditors.

 
Page 8