Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-07-01falseNo description of principal activity22truetruefalse 07657660 2023-07-01 2024-06-30 07657660 2024-06-30 07657660 2022-07-01 2023-06-30 07657660 2023-06-30 07657660 c:Director1 2023-07-01 2024-06-30 07657660 c:Director2 2023-07-01 2024-06-30 07657660 c:RegisteredOffice 2023-07-01 2024-06-30 07657660 d:ComputerEquipment 2023-07-01 2024-06-30 07657660 d:ComputerEquipment 2024-06-30 07657660 d:ComputerEquipment 2023-06-30 07657660 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07657660 d:CurrentFinancialInstruments 2024-06-30 07657660 d:CurrentFinancialInstruments 2023-06-30 07657660 d:Non-currentFinancialInstruments 2024-06-30 07657660 d:Non-currentFinancialInstruments 2023-06-30 07657660 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 07657660 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 07657660 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 07657660 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 07657660 d:ShareCapital 2024-06-30 07657660 d:ShareCapital 2023-06-30 07657660 d:RetainedEarningsAccumulatedLosses 2024-06-30 07657660 d:RetainedEarningsAccumulatedLosses 2023-06-30 07657660 c:FRS102 2023-07-01 2024-06-30 07657660 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 07657660 c:FullAccounts 2023-07-01 2024-06-30 07657660 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 07657660 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 07657660







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2024


THE ROUNDABOUTS CONSULTANCY LIMITED






































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THE ROUNDABOUTS CONSULTANCY LIMITED
 


 
COMPANY INFORMATION


Directors
Mrs A Schulp 
Mr A K Schulp 




Registered number
07657660



Registered office
Suite A
1st Floor Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Accountants
Menzies LLP
Chartered Accountants

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


THE ROUNDABOUTS CONSULTANCY LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


THE ROUNDABOUTS CONSULTANCY LIMITED
REGISTERED NUMBER:07657660



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
840
736

  
840
736

Current assets
  

Debtors: amounts falling due within one year
 5 
449,829
278,311

Bank and cash balances
  
20,334
55,275

  
470,163
333,586

Creditors: amounts falling due within one year
 6 
(399,342)
(325,850)

Net current assets
  
 
 
70,821
 
 
7,736

Total assets less current liabilities
  
71,661
8,472

Creditors: amounts falling due after more than one year
  
(26,971)
(40,630)

  

Net assets/(liabilities)
  
44,690
(32,158)


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
44,680
(32,168)

  
44,690
(32,158)


Page 1

 


THE ROUNDABOUTS CONSULTANCY LIMITED
REGISTERED NUMBER:07657660


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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: 




................................................
Mr A K Schulp
Director

Date: 28 March 2025

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

Page 2

 


THE ROUNDABOUTS CONSULTANCY LIMITED
 


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

1.


General information

The Roundabouts Consultancy Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office is disclosed on the company information page. 

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

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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 


THE ROUNDABOUTS CONSULTANCY LIMITED
 


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

2.Accounting policies (continued)

 
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

Borrowing costs

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

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%
Straight Line Method

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

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 2 (2023 - 2).

Page 4

 


THE ROUNDABOUTS CONSULTANCY LIMITED
 


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

4.


Tangible fixed assets





Plant and Machinery etc.

£



Cost or valuation


At 1 July 2023
19,839


Additions
916



At 30 June 2024

20,755



Depreciation


At 1 July 2023
19,103


Charge for the year on owned assets
812



At 30 June 2024

19,915



Net book value



At 30 June 2024
840



At 30 June 2023
736

Page 5

 


THE ROUNDABOUTS CONSULTANCY LIMITED
 


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

5.


Debtors

2024
2023
£
£


Trade debtors
262,329
90,811

Prepayments and accrued income
187,500
187,500

449,829
278,311



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Corporation tax
271,911
228,064

Other taxation and social security
73,288
44,518

Other creditors
27,138
37,273

Accruals and deferred income
17,005
5,995

399,342
325,850



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
26,971
40,630

26,971
40,630



8.


Related party transactions

At 30 June 2024 the company owed the directors £27,138 (2023: £37,273). No interest has been applied on this balance.

 
Page 6