Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-09-014falseNo description of principal activity4falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14253849 2023-09-01 2024-03-31 14253849 2022-07-25 2023-08-31 14253849 2024-03-31 14253849 2023-08-31 14253849 c:Director1 2023-09-01 2024-03-31 14253849 d:OfficeEquipment 2023-09-01 2024-03-31 14253849 d:OfficeEquipment 2024-03-31 14253849 d:OfficeEquipment 2023-08-31 14253849 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-03-31 14253849 d:ComputerEquipment 2023-09-01 2024-03-31 14253849 d:ComputerEquipment 2024-03-31 14253849 d:ComputerEquipment 2023-08-31 14253849 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-03-31 14253849 d:OwnedOrFreeholdAssets 2023-09-01 2024-03-31 14253849 d:Goodwill 2023-09-01 2024-03-31 14253849 d:Goodwill 2024-03-31 14253849 d:Goodwill 2023-08-31 14253849 d:CurrentFinancialInstruments 2024-03-31 14253849 d:CurrentFinancialInstruments 2023-08-31 14253849 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14253849 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 14253849 d:ShareCapital 2024-03-31 14253849 d:ShareCapital 2023-08-31 14253849 d:RetainedEarningsAccumulatedLosses 2024-03-31 14253849 d:RetainedEarningsAccumulatedLosses 2023-08-31 14253849 c:FRS102 2023-09-01 2024-03-31 14253849 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-03-31 14253849 c:FullAccounts 2023-09-01 2024-03-31 14253849 c:PrivateLimitedCompanyLtd 2023-09-01 2024-03-31 14253849 d:Goodwill d:OwnedIntangibleAssets 2023-09-01 2024-03-31 14253849 e:PoundSterling 2023-09-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 14253849









CVH MANAGEMENT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
CVH MANAGEMENT LIMITED
REGISTERED NUMBER: 14253849

BALANCE SHEET
AS AT 31 MARCH 2024

31 March
31 August
2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
472,574
505,327

Tangible assets
 5 
2,151
1,088

  
474,725
506,415

Current assets
  

Debtors: amounts falling due within one year
 6 
155,296
750

Cash at bank and in hand
 7 
147,061
194,645

  
302,357
195,395

Creditors: amounts falling due within one year
 8 
(138,153)
(86,049)

Net current assets
  
 
 
164,204
 
 
109,346

Total assets less current liabilities
  
638,929
615,761

  

Net assets
  
638,929
615,761


Capital and reserves
  

Called up share capital 
  
562,538
562,538

Profit and loss account
  
76,391
53,223

  
638,929
615,761


Page 1

 
CVH MANAGEMENT LIMITED
REGISTERED NUMBER: 14253849
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 on 19 March 2025.




Adam Lee Kenwright
Director

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

Page 2

 
CVH MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

CVH Management Limited (the Company) is a private company, limited by shares, registered in the
United Kingdom under the Companies Act. The registered office is 1 The Green, Richmond,
England, TW9 1PL.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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

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.

Page 3

 
CVH MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

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.


 
2.5

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life.

Other 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.

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25% of straight line method
Computer equipment
-

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.

Page 4

 
CVH MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
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.

 
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.


3.


Employees

The average monthly number of employees, including the director, during the period was as follows:


       31 March
       31 August
        2024
        2023
            No.
            No.







Number of Employees
4
4

Page 5

 
CVH MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

4.


Intangible assets






Goodwill

£



Cost


At 1 September 2023
561,474



At 31 March 2024

561,474



Amortisation


At 1 September 2023
56,147


Charge for the period on owned assets
32,753



At 31 March 2024

88,900



Net book value



At 31 March 2024
472,574



At 31 August 2023
505,327



Page 6

 
CVH MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


Tangible fixed assets







Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 September 2023
1,381
-
1,381


Additions
1,052
379
1,431



At 31 March 2024

2,433
379
2,812



Depreciation


At 1 September 2023
292
-
292


Charge for the period on owned assets
337
32
369



At 31 March 2024

629
32
661



Net book value



At 31 March 2024
1,804
347
2,151



At 31 August 2023
1,088
-
1,088


6.


Debtors

31 March
31 August
2024
2023
£
£


Trade debtors
36
710

Other debtors
155,260
40

155,296
750


Included within other debtors due within one year is a loan to Adam Kenwright, a director, amounting to 155,260 (2023 - £). There were no repayments of the loan in the year.  The main conditions were as follows:

The loan is interest free.  No repayment terms have been agreed.

Page 7

 
CVH MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

7.


Cash and cash equivalents

31 March
31 August
2024
2023
£
£

Cash at bank and in hand
147,061
194,645

147,061
194,645



8.


Creditors: Amounts falling due within one year

31 March
31 August
2024
2023
£
£

Trade creditors
22,010
295

Corporation tax
46,813
29,324

Other taxation and social security
63,419
37,398

Other creditors
3,911
10,757

Accruals and deferred income
2,000
8,275

138,153
86,049



9.


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 £1,807 (2023 - £2,278) . Contributions totalling £579 (2023 - £484) were payable to the fund at the balance sheet date and are included in creditors.


10.


Controlling party

The ultimate controlling party is Adam Lee Kenwright, the sole director and shareholder.

 
Page 8