Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-302023-12-01falseNo description of principal activity12falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11660083 2023-12-01 2024-11-30 11660083 2022-12-01 2023-11-30 11660083 2024-11-30 11660083 2023-11-30 11660083 c:Director1 2023-12-01 2024-11-30 11660083 d:ComputerEquipment 2023-12-01 2024-11-30 11660083 d:ComputerEquipment 2024-11-30 11660083 d:ComputerEquipment 2023-11-30 11660083 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11660083 d:CurrentFinancialInstruments 2024-11-30 11660083 d:CurrentFinancialInstruments 2023-11-30 11660083 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 11660083 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 11660083 d:ShareCapital 2024-11-30 11660083 d:ShareCapital 2023-11-30 11660083 d:RetainedEarningsAccumulatedLosses 2024-11-30 11660083 d:RetainedEarningsAccumulatedLosses 2023-11-30 11660083 c:OrdinaryShareClass1 2023-12-01 2024-11-30 11660083 c:OrdinaryShareClass1 2024-11-30 11660083 c:OrdinaryShareClass1 2023-11-30 11660083 c:FRS102 2023-12-01 2024-11-30 11660083 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11660083 c:FullAccounts 2023-12-01 2024-11-30 11660083 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11660083 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11660083









EPM PLUS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
EPM PLUS LIMITED
REGISTERED NUMBER: 11660083

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
614

  
-
614

Current assets
  

Debtors: amounts falling due within one year
 5 
23,881
324,249

Cash at bank and in hand
 6 
21,570
43,547

  
45,451
367,796

Creditors: amounts falling due within one year
 7 
(25,750)
(100,753)

Net current assets
  
 
 
19,701
 
 
267,043

Total assets less current liabilities
  
19,701
267,657

  

Net assets
  
19,701
267,657


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
19,601
267,557

  
19,701
267,657


Page 1

 
EPM PLUS LIMITED
REGISTERED NUMBER: 11660083
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 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.




A J Safhill
Director

Page 2

 
EPM PLUS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

EPM Plus Limited is a private company limited by shares and incorporated in England & Wales (registered number - 11660083). The registered office is 101 New cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

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

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.

 
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.


Page 3

 
EPM PLUS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.5

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:

Computer equipment
-
25%
Reducing balance

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.

 
2.6

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 2).

Page 4

 
EPM PLUS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Computer equipment

£





At 1 December 2023
1,020


Disposals
(1,020)



At 30 November 2024

-





At 1 December 2023
406


Charge for the year on owned assets
(406)



At 30 November 2024

-



Net book value



At 30 November 2024
-



At 30 November 2023
614

Page 5

 
EPM PLUS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
7,200
111,900

Amounts owed by group undertakings
-
2,150

Other debtors
16,681
200,000

Prepayments and accrued income
-
10,199

23,881
324,249



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
21,570
43,547

21,570
43,547



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
24,000
84,990

Corporation tax
-
3,296

Other taxation and social security
-
10,717

Accruals and deferred income
1,750
1,750

25,750
100,753



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares shares of £1.00 each
100
100


 
Page 6