Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-3112023-08-01false1falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14238569 2023-08-01 2024-07-31 14238569 2022-07-16 2023-07-31 14238569 2024-07-31 14238569 2023-07-31 14238569 c:Director1 2023-08-01 2024-07-31 14238569 d:CurrentFinancialInstruments 2024-07-31 14238569 d:CurrentFinancialInstruments 2023-07-31 14238569 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 14238569 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 14238569 d:ShareCapital 2024-07-31 14238569 d:ShareCapital 2023-07-31 14238569 d:RetainedEarningsAccumulatedLosses 2024-07-31 14238569 d:RetainedEarningsAccumulatedLosses 2023-07-31 14238569 c:FRS102 2023-08-01 2024-07-31 14238569 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 14238569 c:FullAccounts 2023-08-01 2024-07-31 14238569 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 14238569 2 2023-08-01 2024-07-31 14238569 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 14238569










LAURA IRVING CONSULTANCY LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
LAURA IRVING CONSULTANCY LTD
REGISTERED NUMBER: 14238569

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
12,723
13,887

Cash at bank and in hand
 5 
6,033
21

  
18,756
13,908

Creditors: amounts falling due within one year
 6 
(18,465)
(13,594)

Net current assets
  
 
 
291
 
 
314

Total assets less current liabilities
  
291
314

  

Net assets
  
291
314


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
290
313

  
291
314


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 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 20 March 2025.




L. J. Irving
Director

Page 1

 
LAURA IRVING CONSULTANCY LTD
REGISTERED NUMBER: 14238569
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

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

Page 2

 
LAURA IRVING CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

The company is a private company limited by shares, which is incorporated under the Companies Act
2006 and registered in England (no.14238569). The address of the registered office is 37 Davenport Road, Wirral, CH60 9JD.
These financial statements present information about the company as an individual undertaking. The
principal activity of the company is that of a charity fundraising consultancy. 

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

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

Interest income

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

 
2.4

Finance costs

Finance costs are charged to profit or loss 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. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
LAURA IRVING CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
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

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.

 
2.7

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. 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.

 
2.8

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.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
LAURA IRVING CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)


3.


Employees

2024
2023
£
£

Wages and salaries
9,100
3,333

9,100
3,333


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

4.


Debtors

2024
2023
£
£


Trade debtors
6,120
12,800

Other debtors
6,603
1,087

12,723
13,887


Included within other debtors due within one year is a loan to Laura Irving, a director, amounting to £6,603 (2023 - £1,087

The loan is payable on demand and no interest has been charged.


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
6,033
21

6,033
21


Page 5

 
LAURA IRVING CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
11,619
8,634

Other taxation and social security
5,126
3,760

Accruals and deferred income
1,720
1,200

18,465
13,594


 
Page 6