Caseware UK (AP4) 2023.0.135 2023.0.135 2024-11-302024-11-30true2023-12-01falseConsulting11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14461085 2023-12-01 2024-11-30 14461085 2022-11-03 2023-11-30 14461085 2024-11-30 14461085 2023-11-30 14461085 c:Director1 2023-12-01 2024-11-30 14461085 d:FurnitureFittings 2023-12-01 2024-11-30 14461085 d:FurnitureFittings 2024-11-30 14461085 d:FurnitureFittings 2023-11-30 14461085 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 14461085 d:CurrentFinancialInstruments 2024-11-30 14461085 d:CurrentFinancialInstruments 2023-11-30 14461085 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 14461085 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 14461085 d:ShareCapital 2024-11-30 14461085 d:ShareCapital 2023-11-30 14461085 d:RetainedEarningsAccumulatedLosses 2024-11-30 14461085 d:RetainedEarningsAccumulatedLosses 2023-11-30 14461085 c:FRS102 2023-12-01 2024-11-30 14461085 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 14461085 c:FullAccounts 2023-12-01 2024-11-30 14461085 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 14461085 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 14461085









RALCONSULTING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
RALCONSULTING LIMITED
REGISTERED NUMBER: 14461085

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
844
1,125

  
844
1,125

Current assets
  

Debtors: amounts falling due within one year
 5 
14,058
16,777

Cash at bank and in hand
 6 
124,049
92,996

  
138,107
109,773

Creditors: amounts falling due within one year
 7 
(39,131)
(64,288)

Net current assets
  
 
 
98,976
 
 
45,485

Total assets less current liabilities
  
99,820
46,610

  

Net assets
  
99,820
46,610


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
99,818
46,608

  
99,820
46,610


Page 1

 
RALCONSULTING LIMITED
REGISTERED NUMBER: 14461085
    
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 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 on 25 March 2025.




................................................
Richard Leakey
Director

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

Page 2

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

1.


General information

The Company is a private company limited by share capital, incorporated in England and Wales. The principal activity of the Company throughout the year was that of 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

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

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

2.Accounting policies (continued)

 
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.

 
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:

Fixtures and fittings
-
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.

Page 4

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

2.Accounting policies (continued)

 
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 - 1).


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 December 2023
1,500



At 30 November 2024

1,500



Depreciation


At 1 December 2023
375


Charge for the year on owned assets
281



At 30 November 2024

656



Net book value



At 30 November 2024
844



At 30 November 2023
1,125


5.


Debtors

2024
2023
£
£


Trade debtors
14,058
16,777

14,058
16,777


Page 5

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

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
124,049
92,996

124,049
92,996



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
38,408
28,682

Other taxation and social security
-
213

Other creditors
-
35,186

Accruals and deferred income
723
207

39,131
64,288


Included in other creditors is a director's loan balance of £Nil (2023 - £35,186) in relation to Richard Leakey.


8.


Controlling party

The Company is controlled by the director, Richard Leakey, by virtue of his shareholding as described in the directors’ report.

 
Page 6