Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-10-01true1No description of principal activity1truefalse 12180343 2023-10-01 2024-06-30 12180343 2022-10-01 2023-09-30 12180343 2024-06-30 12180343 2023-09-30 12180343 c:Director1 2023-10-01 2024-06-30 12180343 d:CurrentFinancialInstruments 2024-06-30 12180343 d:CurrentFinancialInstruments 2023-09-30 12180343 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12180343 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12180343 d:ShareCapital 2024-06-30 12180343 d:ShareCapital 2023-09-30 12180343 d:RetainedEarningsAccumulatedLosses 2024-06-30 12180343 d:RetainedEarningsAccumulatedLosses 2023-09-30 12180343 c:OrdinaryShareClass1 2023-10-01 2024-06-30 12180343 c:OrdinaryShareClass1 2024-06-30 12180343 c:OrdinaryShareClass1 2023-09-30 12180343 c:FRS102 2023-10-01 2024-06-30 12180343 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-06-30 12180343 c:FullAccounts 2023-10-01 2024-06-30 12180343 c:PrivateLimitedCompanyLtd 2023-10-01 2024-06-30 12180343 e:PoundSterling 2023-10-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12180343










AUKER HUTTON LEGAL SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2024

 
AUKER HUTTON LEGAL SERVICES LIMITED
REGISTERED NUMBER: 12180343

BALANCE SHEET
AS AT 30 JUNE 2024

30 June
30 September
2024
2023
Note
£
£

  

Current assets
  

Work in progress
  
4,661
4,483

Debtors: amounts falling due within one year
 4 
5,000
-

Cash at bank and in hand
 5 
298
1,840

  
9,959
6,323

Creditors: amounts falling due within one year
 6 
(1,588)
(1,778)

Net current assets
  
 
 
8,371
 
 
4,545

Total assets less current liabilities
  
8,371
4,545

  

Net assets
  
8,371
4,545


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
8,271
4,445

  
8,371
4,545


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 period 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: 




T Burgoyne
Director

Date: 27 March 2025

Page 1

 
AUKER HUTTON LEGAL SERVICES LIMITED
REGISTERED NUMBER: 12180343

BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
AUKER HUTTON LEGAL SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.Accounting policies

 
1.1

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:

 
1.2

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.

 
1.3

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.


 
1.4

Work in progress

Work in progress is valued at the lower of cost and net realisable value. Costs include all direct costs
and an appropriate proportion of fixed and variable overheads.

 
1.5

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.

Page 3

 
AUKER HUTTON LEGAL SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.Accounting policies (continued)

 
1.6

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.

 
1.7

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.

 
1.8

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.


2.


General information

Auker Hutton Legal Services Limited is a limited company incorporated in England and Wales. The principal place of business is at The Stables, Little Coldharbour Farm, Tong Lane, Lamberhurst, Tunbridge Wells, Kent, TN3 8AD.


3.


Employees

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


4.


Debtors

30 June
30 September
2024
2023
£
£


Other debtors
5,000
-



5.


Cash and cash equivalents

30 June
30 September
2024
2023
£
£

Cash at bank and in hand
298
1,840


Page 4

 
AUKER HUTTON LEGAL SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

6.


Creditors: Amounts falling due within one year

30 June
30 September
2024
2023
£
£

Other taxation and social security
1,556
1,021

Other creditors
-
757

Directors' loan account
32
-

1,588
1,778



7.


Share capital

30 June
30 September
2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 5