Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-31false2023-11-01Consulting11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02169192 2023-11-01 2024-10-31 02169192 2022-11-01 2023-10-31 02169192 2024-10-31 02169192 2023-10-31 02169192 c:Director1 2023-11-01 2024-10-31 02169192 d:OfficeEquipment 2023-11-01 2024-10-31 02169192 d:OfficeEquipment 2024-10-31 02169192 d:OfficeEquipment 2023-10-31 02169192 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 02169192 d:ComputerEquipment 2023-11-01 2024-10-31 02169192 d:ComputerEquipment 2024-10-31 02169192 d:ComputerEquipment 2023-10-31 02169192 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 02169192 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 02169192 d:CurrentFinancialInstruments 2024-10-31 02169192 d:CurrentFinancialInstruments 2023-10-31 02169192 d:Non-currentFinancialInstruments 2024-10-31 02169192 d:Non-currentFinancialInstruments 2023-10-31 02169192 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 02169192 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 02169192 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 02169192 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 02169192 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-10-31 02169192 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-10-31 02169192 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-10-31 02169192 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-10-31 02169192 d:ShareCapital 2024-10-31 02169192 d:ShareCapital 2023-10-31 02169192 d:RetainedEarningsAccumulatedLosses 2024-10-31 02169192 d:RetainedEarningsAccumulatedLosses 2023-10-31 02169192 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 02169192 d:AcceleratedTaxDepreciationDeferredTax 2023-10-31 02169192 c:FRS102 2023-11-01 2024-10-31 02169192 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 02169192 c:FullAccounts 2023-11-01 2024-10-31 02169192 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 02169192 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 02169192









COMMUNICATIONS MANAGEMENT PUBLIC RELATIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
COMMUNICATIONS MANAGEMENT PUBLIC RELATIONS LIMITED
REGISTERED NUMBER: 02169192

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
2,731
3,559

  
2,731
3,559

Current assets
  

Debtors: amounts falling due within one year
 6 
22,567
6,600

Cash at bank and in hand
  
97,462
89,572

  
120,029
96,172

Creditors: amounts falling due within one year
 7 
(96,289)
(64,186)

Net current assets
  
 
 
23,740
 
 
31,986

Total assets less current liabilities
  
26,471
35,545

Creditors: amounts falling due after more than one year
 8 
(10,506)
(20,751)

Provisions for liabilities
  

Deferred tax
 10 
(683)
(890)

  
 
 
(683)
 
 
(890)

Net assets
  
15,282
13,904


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
15,182
13,804

  
15,282
13,904


Page 1

 
COMMUNICATIONS MANAGEMENT PUBLIC RELATIONS LIMITED
REGISTERED NUMBER: 02169192
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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 profit and loss account 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: 




J Shaw
Director

Date: 18 March 2025

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

Page 2

 
COMMUNICATIONS MANAGEMENT PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Communications Management Public Relations Limited is a company limited by shares incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore, the director has adopted the going concern basis of accounting in preparing the financial statements.

 
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.

 
2.4

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.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
COMMUNICATIONS MANAGEMENT PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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:

Office equipment
-
33%
straight line
Computer equipment
-
33%
straight line

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.

Page 4

 
COMMUNICATIONS MANAGEMENT PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

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.

 
2.12

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.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates. There are no material judgments made in the preparation of the accounts.

Page 5

 
COMMUNICATIONS MANAGEMENT PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Employees

2024
2023
£
£

Wages and salaries
12,675
12,668

Social security costs
660
867

13,335
13,535


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


5.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 November 2023
6,948
2,110
9,058


Additions
1,040
-
1,040



At 31 October 2024

7,988
2,110
10,098



Depreciation


At 1 November 2023
3,389
2,110
5,499


Charge for the year on owned assets
1,868
-
1,868



At 31 October 2024

5,257
2,110
7,367



Net book value



At 31 October 2024
2,731
-
2,731



At 31 October 2023
3,559
-
3,559

Page 6

 
COMMUNICATIONS MANAGEMENT PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


Debtors

2024
2023
£
£


Trade debtors
20,831
6,600

Prepayments and accrued income
1,736
-

22,567
6,600



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,247
9,994

Trade creditors
2,430
3,991

Amounts owed to group undertakings
31,991
7,991

Corporation tax
37,089
29,658

Other taxation and social security
7,803
4,594

Other creditors
68
4,428

Accruals and deferred income
6,661
3,530

96,289
64,186



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
10,506
20,751

10,506
20,751


Page 7

 
COMMUNICATIONS MANAGEMENT PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,247
9,994


10,247
9,994

Amounts falling due 1-2 years

Bank loans
10,506
10,247


10,506
10,247

Amounts falling due 2-5 years

Bank loans
-
10,504


-
10,504


20,753
30,745



10.


Deferred taxation




2024


£






At beginning of year
(890)


Utilised in year
207



At end of year
(683)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(683)
(890)

(683)
(890)

Page 8

 
COMMUNICATIONS MANAGEMENT PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

11.


Related party transactions

Shawline Limited is the parent company of Communications Management Public Relations Limited. At the year end an amount of £31,991 (2023: £7,991) was owed to Shawline Limited.
 

 
Page 9