Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseInformation technology consultancy activities.2023-11-015352truefalsefalse 09277218 2023-11-01 2024-10-31 09277218 2022-11-01 2023-10-31 09277218 2024-10-31 09277218 2023-10-31 09277218 c:Director1 2023-11-01 2024-10-31 09277218 d:PlantMachinery 2023-11-01 2024-10-31 09277218 d:PlantMachinery 2024-10-31 09277218 d:PlantMachinery 2023-10-31 09277218 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 09277218 d:OtherPropertyPlantEquipment 2023-11-01 2024-10-31 09277218 d:OtherPropertyPlantEquipment 2024-10-31 09277218 d:OtherPropertyPlantEquipment 2023-10-31 09277218 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 09277218 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 09277218 d:CurrentFinancialInstruments 2024-10-31 09277218 d:CurrentFinancialInstruments 2023-10-31 09277218 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 09277218 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 09277218 d:ShareCapital 2024-10-31 09277218 d:ShareCapital 2023-10-31 09277218 d:SharePremium 2024-10-31 09277218 d:SharePremium 2023-10-31 09277218 d:CapitalRedemptionReserve 2024-10-31 09277218 d:CapitalRedemptionReserve 2023-10-31 09277218 d:RetainedEarningsAccumulatedLosses 2024-10-31 09277218 d:RetainedEarningsAccumulatedLosses 2023-10-31 09277218 c:FRS102 2023-11-01 2024-10-31 09277218 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09277218 c:FullAccounts 2023-11-01 2024-10-31 09277218 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09277218 2 2023-11-01 2024-10-31 09277218 6 2023-11-01 2024-10-31 09277218 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 09277218









GIVECLARITY.ORG LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
GIVECLARITY.ORG LIMITED
REGISTERED NUMBER: 09277218

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
21,721
43,684

Investments
  
7,767
7,767

  
29,488
51,451

Current assets
  

Debtors: amounts falling due within one year
 6 
1,182,009
921,178

Cash at bank and in hand
 7 
841,425
1,338,111

  
2,023,434
2,259,289

Creditors: amounts falling due within one year
 8 
(1,127,072)
(1,250,111)

Net current assets
  
 
 
896,362
 
 
1,009,178

Total assets less current liabilities
  
925,850
1,060,629

Provisions for liabilities
  

Deferred tax
  
(5,430)
(7,247)

  
 
 
(5,430)
 
 
(7,247)

Net assets
  
920,420
1,053,382


Capital and reserves
  

Called up share capital 
  
100
100

Share premium account
  
109,342
3,744

Capital redemption reserve
  
2
-

Profit and loss account
  
810,976
1,049,538

  
920,420
1,053,382


Page 1

 
GIVECLARITY.ORG LIMITED
REGISTERED NUMBER: 09277218
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

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 year 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 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 14 March 2025.




A D Harley
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
GIVECLARITY.ORG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Giveclarity.org Limited is a private company limited by shares incorporated in England and Wales. The registered office is 174 Hammersmith Road, Kings House, London W6 7JP.
The principal activity of the company was that of information technology consultancy activities.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

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.

Page 3

 
GIVECLARITY.ORG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

 
2.5

Interest income

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

 
2.6

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.

 
2.7

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 balance sheet 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 balance sheet 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 balance sheet date.


Page 4

 
GIVECLARITY.ORG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.8

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 and reducing balance methods.

Depreciation is provided on the following basis:

Computer equipment
-
33%
straight line
Fixtures, fittings & 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.

 
2.9

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.10

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.

 
2.11

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.

 
2.12

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.

Page 5

 
GIVECLARITY.ORG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.14

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 53 (2023 - 52).

Page 6

 
GIVECLARITY.ORG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Tangible fixed assets





Computer equipment
Fixtures, fittings & equipment
Total

£
£
£



Cost or valuation


At 1 November 2023
82,229
5,901
88,130


Additions
1,696
2,140
3,836


Disposals
-
(1,194)
(1,194)



At 31 October 2024

83,925
6,847
90,772



Depreciation


At 1 November 2023
41,761
2,685
44,446


Charge for the year on owned assets
24,619
862
25,481


Disposals
-
(876)
(876)



At 31 October 2024

66,380
2,671
69,051



Net book value



At 31 October 2024
17,545
4,176
21,721



At 31 October 2023
40,468
3,216
43,684

Page 7

 
GIVECLARITY.ORG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 November 2023
7,767



At 31 October 2024
7,767




Page 8

 
GIVECLARITY.ORG LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


Debtors

2024
2023
£
£


Trade debtors
882,875
738,448

Other debtors
243,666
105,249

Prepayments and accrued income
55,468
77,481

1,182,009
921,178



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
841,425
1,338,111

841,425
1,338,111



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
94,123
164,804

Corporation tax
64,367
178,349

Other taxation and social security
235,536
209,474

Accruals and deferred income
733,046
697,484

1,127,072
1,250,111



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 £222,995 (2023: £210,386). Contributions totalling £nil (2023: £Nil) were payable to the fund at the balance sheet date and are included in creditors.


10.


Related party transactions

At the balance sheet date the company was owed £nil (2023: £nil) by companies under common control.

 
Page 9