Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falsefalseMarket research and public opinion polling22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07404188 2023-04-01 2024-03-31 07404188 2022-04-01 2023-03-31 07404188 2024-03-31 07404188 2023-03-31 07404188 c:Director1 2023-04-01 2024-03-31 07404188 d:OfficeEquipment 2023-04-01 2024-03-31 07404188 d:OfficeEquipment 2024-03-31 07404188 d:OfficeEquipment 2023-03-31 07404188 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 07404188 d:ComputerSoftware 2024-03-31 07404188 d:ComputerSoftware 2023-03-31 07404188 d:CurrentFinancialInstruments 2024-03-31 07404188 d:CurrentFinancialInstruments 2023-03-31 07404188 d:Non-currentFinancialInstruments 2024-03-31 07404188 d:Non-currentFinancialInstruments 2023-03-31 07404188 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07404188 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07404188 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 07404188 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 07404188 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 07404188 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-03-31 07404188 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 07404188 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-03-31 07404188 d:ShareCapital 2024-03-31 07404188 d:ShareCapital 2023-03-31 07404188 d:RetainedEarningsAccumulatedLosses 2024-03-31 07404188 d:RetainedEarningsAccumulatedLosses 2023-03-31 07404188 c:FRS102 2023-04-01 2024-03-31 07404188 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07404188 c:FullAccounts 2023-04-01 2024-03-31 07404188 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07404188 2 2023-04-01 2024-03-31 07404188 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 07404188










MEMBERSHIP MATTERS TRAINING & CONSULTING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
MEMBERSHIP MATTERS TRAINING & CONSULTING LIMITED
REGISTERED NUMBER: 07404188

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
1,544
939

  
1,544
939

Current assets
  

Debtors: amounts falling due within one year
 6 
523,950
558,796

Cash at bank and in hand
 7 
225,450
130,504

  
749,400
689,300

Creditors: amounts falling due within one year
 8 
(156,768)
(168,397)

Net current assets
  
 
 
592,632
 
 
520,903

Total assets less current liabilities
  
594,176
521,842

Creditors: amounts falling due after more than one year
 9 
(20,000)
(30,000)

Provisions for liabilities
  

Deferred tax
  
(386)
(235)

  
 
 
(386)
 
 
(235)

Net assets
  
573,790
491,607


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
573,690
491,507

  
573,790
491,607


Page 1

 
MEMBERSHIP MATTERS TRAINING & CONSULTING LIMITED
REGISTERED NUMBER: 07404188
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 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: 






D Douglas
Director

Date: 24 March 2025

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

Page 2

 
MEMBERSHIP MATTERS TRAINING & CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The company, which was incorporated and registered in England and Wales (registered number 07404188), is a privately owned company limited by shares. The registered office address is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.

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

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.4

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.

Page 3

 
MEMBERSHIP MATTERS TRAINING & CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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
-
25%
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.

 
2.5

Interest income

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

 
2.6

Borrowing costs

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

 
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

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.

Page 4

 
MEMBERSHIP MATTERS TRAINING & CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.11

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.

 
2.12

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.

 
2.13

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.



3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
MEMBERSHIP MATTERS TRAINING & CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Intangible assets




Computer software

£



Cost


At 1 April 2023
5,360



At 31 March 2024

5,360



Amortisation


At 1 April 2023
5,360



At 31 March 2024

5,360



Net book value



At 31 March 2024
-



At 31 March 2023
-



Page 6

 
MEMBERSHIP MATTERS TRAINING & CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2023
4,250


Additions
1,475



At 31 March 2024

5,725



Depreciation


At 1 April 2023
3,312


Charge for the year on owned assets
869



At 31 March 2024

4,181



Net book value



At 31 March 2024
1,544



At 31 March 2023
938


6.


Debtors

2024
2023
£
£


Trade debtors
38,950
74,796

Other debtors
485,000
484,000

523,950
558,796



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
225,450
130,504

225,450
130,504


Page 7

 
MEMBERSHIP MATTERS TRAINING & CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Corporation tax
49,959
48,675

Other taxation and social security
14,432
15,111

Other creditors
80,627
92,859

Accruals and deferred income
1,750
1,752

156,768
168,397



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
20,000
30,000

20,000
30,000


Page 8

 
MEMBERSHIP MATTERS TRAINING & CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 2-5 years

Bank loans
10,000
20,000


10,000
20,000


30,000
40,000


 
Page 9