Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-312024-04-012false2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02164074 2025-01-31 02164074 2024-04-01 2025-01-31 02164074 2023-04-01 2024-03-31 02164074 2024-03-31 02164074 c:Director1 2024-04-01 2025-01-31 02164074 d:FurnitureFittings 2024-04-01 2025-01-31 02164074 d:FurnitureFittings 2025-01-31 02164074 d:FurnitureFittings 2024-03-31 02164074 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-01-31 02164074 d:OfficeEquipment 2024-04-01 2025-01-31 02164074 d:OfficeEquipment 2025-01-31 02164074 d:OfficeEquipment 2024-03-31 02164074 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-01-31 02164074 d:OwnedOrFreeholdAssets 2024-04-01 2025-01-31 02164074 d:CurrentFinancialInstruments 2025-01-31 02164074 d:CurrentFinancialInstruments 2024-03-31 02164074 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 02164074 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 02164074 d:ShareCapital 2025-01-31 02164074 d:ShareCapital 2024-03-31 02164074 d:RetainedEarningsAccumulatedLosses 2025-01-31 02164074 d:RetainedEarningsAccumulatedLosses 2024-03-31 02164074 c:FRS102 2024-04-01 2025-01-31 02164074 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-01-31 02164074 c:FullAccounts 2024-04-01 2025-01-31 02164074 c:PrivateLimitedCompanyLtd 2024-04-01 2025-01-31 02164074 2 2024-04-01 2025-01-31 02164074 e:PoundSterling 2024-04-01 2025-01-31 iso4217:GBP xbrli:pure
Registered number: 02164074


MARSHALL JENNINGS PR LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

 
MARSHALL JENNINGS PR LIMITED
REGISTERED NUMBER: 02164074

BALANCE SHEET
AS AT 31 JANUARY 2025

31 January
31 March
2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
82

  
-
82

Current assets
  

Debtors: amounts falling due within one year
 5 
703
803

Cash at bank and in hand
 6 
14,588
24,597

  
15,291
25,400

Creditors: amounts falling due within one year
 7 
(1,366)
(1,991)

Net current assets
  
 
 
13,925
 
 
23,409

Total assets less current liabilities
  
13,925
23,491

  

Net assets
  
13,925
23,491


Capital and reserves
  

Called up share capital 
  
13,000
13,000

Profit and loss account
  
925
10,491

  
13,925
23,491


Page 1

 
MARSHALL JENNINGS PR LIMITED
REGISTERED NUMBER: 02164074
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025

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 period 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 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: 




................................................
T M Jennings
Director
Date: 17 March 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
MARSHALL JENNINGS PR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

1.


General information

Marshall Jennings PR Limited is a private limited company incorporated in England being part of the United Kingdom whose registered office is 8 King Edward Street, Oxford, OX1 4HL.
The principal places of business are:
32 Foxborough
Swallowfield
Reading
RG7 1RW
Carr Lodge
2 Wilton Street
Taunton
Somerset
TA1 3JR

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.

Page 3

 
MARSHALL JENNINGS PR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

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.


Page 4

 
MARSHALL JENNINGS PR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
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, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures & fittings
-
20%
Reducing balance
Office equipment
-
50%
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.

 
2.7

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.
 
2.10

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 period was 2 (2024 - 2).

Page 5

 
MARSHALL JENNINGS PR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

4.


Tangible fixed assets







Fixtures & fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
3,893
35,050
38,943



At 31 January 2025

3,893
35,050
38,943



Depreciation


At 1 April 2024
3,880
34,981
38,861


Charge for the period on owned assets
13
69
82



At 31 January 2025

3,893
35,050
38,943



Net book value



At 31 January 2025
-
-
-



At 31 March 2024
13
69
82

Page 6

 
MARSHALL JENNINGS PR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

5.


Debtors

31 January
31 March
2025
2024
£
£


Trade debtors
-
368

Other debtors
328
60

Prepayments and accrued income
375
375

703
803



6.


Cash and cash equivalents

31 January
31 March
2025
2024
£
£

Cash at bank and in hand
14,588
24,597

14,588
24,597



7.


Creditors: Amounts falling due within one year

31 January
31 March
2025
2024
£
£

Trade creditors
-
648

Other creditors
-
62

Accruals and deferred income
1,366
1,281

1,366
1,991



8.


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 £378 (2024 - £1,133). Contributions totalling £Nil (2024 - £Nil) were payable to the fund at the balance sheet date.
The pension scheme was closed on 6 November 2024.

 
Page 7