Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.11true2023-09-01falseNo description of principal activity12truefalse 05529523 2023-09-01 2024-08-31 05529523 2022-09-01 2023-08-31 05529523 2024-08-31 05529523 2023-08-31 05529523 c:CompanySecretary1 2023-09-01 2024-08-31 05529523 c:Director1 2023-09-01 2024-08-31 05529523 c:RegisteredOffice 2023-09-01 2024-08-31 05529523 d:MotorVehicles 2023-09-01 2024-08-31 05529523 d:MotorVehicles 2024-08-31 05529523 d:MotorVehicles 2023-08-31 05529523 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 05529523 d:FurnitureFittings 2023-09-01 2024-08-31 05529523 d:FurnitureFittings 2024-08-31 05529523 d:FurnitureFittings 2023-08-31 05529523 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 05529523 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 05529523 d:CurrentFinancialInstruments 2024-08-31 05529523 d:CurrentFinancialInstruments 2023-08-31 05529523 d:Non-currentFinancialInstruments 2024-08-31 05529523 d:Non-currentFinancialInstruments 2023-08-31 05529523 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05529523 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 05529523 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 05529523 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 05529523 d:ShareCapital 2024-08-31 05529523 d:ShareCapital 2023-08-31 05529523 d:RetainedEarningsAccumulatedLosses 2024-08-31 05529523 d:RetainedEarningsAccumulatedLosses 2023-08-31 05529523 c:FRS102 2023-09-01 2024-08-31 05529523 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 05529523 c:FullAccounts 2023-09-01 2024-08-31 05529523 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 05529523 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company registration number: 05529523







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024


KAD ENVIRONMENTAL CONSULTANCY LIMITED






































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KAD ENVIRONMENTAL CONSULTANCY LIMITED
 


 
COMPANY INFORMATION


Director
K Graham 




Company secretary
A Monahan



Registered number
05529523



Registered office
Richmond House
Walkern Road

Stevenage

SG1 3QP




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
REGISTERED NUMBER:05529523



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
108,341
82,415

  
108,341
82,415

Current assets
  

Debtors: amounts falling due within one year
 5 
606,922
246,389

Bank and cash balances
  
154,684
53,508

  
761,606
299,897

Creditors: amounts falling due within one year
 6 
(803,071)
(252,540)

Net current (liabilities)/assets
  
 
 
(41,465)
 
 
47,357

Total assets less current liabilities
  
66,876
129,772

Creditors: amounts falling due after more than one year
 7 
(60,650)
(52,250)

  

Net assets
  
6,226
77,522


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
6,126
77,422

  
6,226
77,522


Page 1

 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
REGISTERED NUMBER:05529523


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 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 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: 




___________________________
K Graham
Director

Date: 18 March 2025

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

Page 2

 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
 


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

1.


General information

KAD Environmental Consultancy Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
 


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

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
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:

Motor vehicles
-
25%
Fixtures and fittings
-
25%

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

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Page 4

 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
 


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

2.Accounting policies (continued)

 
2.8

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 12 (2023 - 11).


4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 September 2023
243,673
22,381
266,054


Additions
61,136
3,423
64,559


Disposals
(106,617)
-
(106,617)



At 31 August 2024

198,192
25,804
223,996



Depreciation


At 1 September 2023
164,339
19,300
183,639


Charge for the year on owned assets
30,183
1,743
31,926


Disposals
(99,910)
-
(99,910)



At 31 August 2024

94,612
21,043
115,655



Net book value



At 31 August 2024
103,580
4,761
108,341



At 31 August 2023
79,334
3,081
82,415

Page 5

 


KAD ENVIRONMENTAL CONSULTANCY LIMITED
 


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

5.


Debtors

2024
2023
£
£


Trade debtors
584,824
226,240

Other debtors
6,819
8,219

Deferred taxation
15,279
11,930

606,922
246,389



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
549,602
130,041

Other taxation and social security
217,500
96,794

Obligations under finance lease and hire purchase contracts
20,415
13,108

Other creditors
13,054
10,647

Accruals and deferred income
2,500
1,950

803,071
252,540



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Obligations under finance leases and hire purchase contracts
60,650
52,250

60,650
52,250



8.


Related party transactions

A the reporting date the company owed £3,287 (2023: £5,287) to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan.

 
Page 6