Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-302023-07-01falsedatabase marketing service for educational establishments44falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05491020 2023-07-01 2024-06-30 05491020 2022-07-01 2023-06-30 05491020 2024-06-30 05491020 2023-06-30 05491020 c:Director1 2023-07-01 2024-06-30 05491020 d:PlantMachinery 2023-07-01 2024-06-30 05491020 d:PlantMachinery 2024-06-30 05491020 d:PlantMachinery 2023-06-30 05491020 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05491020 d:OfficeEquipment 2023-07-01 2024-06-30 05491020 d:OfficeEquipment 2024-06-30 05491020 d:OfficeEquipment 2023-06-30 05491020 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05491020 d:ComputerEquipment 2023-07-01 2024-06-30 05491020 d:OtherPropertyPlantEquipment 2023-07-01 2024-06-30 05491020 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05491020 d:ComputerSoftware 2024-06-30 05491020 d:ComputerSoftware 2023-06-30 05491020 d:CurrentFinancialInstruments 2024-06-30 05491020 d:CurrentFinancialInstruments 2023-06-30 05491020 d:Non-currentFinancialInstruments 2024-06-30 05491020 d:Non-currentFinancialInstruments 2023-06-30 05491020 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 05491020 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 05491020 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 05491020 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 05491020 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-06-30 05491020 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-06-30 05491020 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-06-30 05491020 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-06-30 05491020 d:ShareCapital 2024-06-30 05491020 d:ShareCapital 2023-06-30 05491020 d:RetainedEarningsAccumulatedLosses 2024-06-30 05491020 d:RetainedEarningsAccumulatedLosses 2023-06-30 05491020 d:AcceleratedTaxDepreciationDeferredTax 2024-06-30 05491020 d:AcceleratedTaxDepreciationDeferredTax 2023-06-30 05491020 c:FRS102 2023-07-01 2024-06-30 05491020 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05491020 c:FullAccounts 2023-07-01 2024-06-30 05491020 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05491020 d:ComputerSoftware d:InternallyGeneratedIntangibleAssets 2023-07-01 2024-06-30 05491020 2 2023-07-01 2024-06-30 05491020 d:ComputerSoftware d:OwnedIntangibleAssets 2023-07-01 2024-06-30 05491020 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 05491020









FAMILY MARKETING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
FAMILY MARKETING LIMITED
REGISTERED NUMBER: 05491020

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
169,746
174,907

Tangible assets
 5 
74,911
105,295

  
244,657
280,202

Current assets
  

Debtors: amounts falling due within one year
 6 
63,611
28,932

Cash at bank and in hand
 7 
31,050
25,751

  
94,661
54,683

Creditors: amounts falling due within one year
 8 
(170,806)
(155,024)

Net current liabilities
  
 
 
(76,145)
 
 
(100,341)

Total assets less current liabilities
  
168,512
179,861

Creditors: amounts falling due after more than one year
 9 
(16,959)
(35,459)

Provisions for liabilities
  

Deferred tax
 11 
(77,211)
(69,328)

Net assets
  
74,342
75,074


Capital and reserves
  

Called up share capital 
  
9
9

Profit and loss account
  
74,333
75,065

  
74,342
75,074

Page 1

 
FAMILY MARKETING LIMITED
REGISTERED NUMBER: 05491020
    
BALANCE SHEET (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 on 1 April 2025.




V A Over
Director

The notes on pages 3 to 9 form part of these financial statements.
Page 2

 
FAMILY MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Family Marketing Limited ("the Company") operates as a database marketing service for educational establishments. The Company is a private company limited by shares and is incorporated in England and Wales. The address of its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.

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

Interest income

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

 
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

 
FAMILY MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

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.


 
2.8

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.

Page 4

 
FAMILY MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.9

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
-
straight line over three years
Specialised computer programs and databases
-
straight line over ten years
Enhancements to specialised computer programs
-
straight line over two years

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.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.11

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.

 
2.12

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).

Page 5

 
FAMILY MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Intangible assets




Computer software

£



Cost


At 1 July 2023
247,746


Additions - internal
20,294



At 30 June 2024

268,040



Amortisation


At 1 July 2023
72,839


Charge for the year on owned assets
25,455



At 30 June 2024

98,294



Net book value



At 30 June 2024
169,746



At 30 June 2023
174,907



Page 6

 
FAMILY MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 July 2023
841,817
71,428
913,245


Additions
68,782
2,508
71,290



At 30 June 2024

910,599
73,936
984,535



Depreciation


At 1 July 2023
742,668
65,282
807,950


Charge for the year on owned assets
97,928
3,746
101,674



At 30 June 2024

840,596
69,028
909,624



Net book value



At 30 June 2024
70,003
4,908
74,911



At 30 June 2023
99,149
6,146
105,295


6.


Debtors

2024
2023
£
£


Trade debtors
57,564
23,697

Prepayments and accrued income
6,047
5,235

63,611
28,932



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
31,050
25,751


Page 7

 
FAMILY MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
18,500
18,500

Trade creditors
11,933
25,999

Other taxation and social security
25,386
11,959

Other creditors
106,987
90,566

Accruals and deferred income
8,000
8,000

170,806
155,024



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
16,959
35,459



10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
18,500
18,500

Amounts falling due 1-2 years

Bank loans
16,959
18,500

Amounts falling due 2-5 years

Bank loans
-
16,959


35,459
53,959


Page 8

 
FAMILY MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

11.


Deferred taxation




2024


£






At beginning of year
(69,328)


Charged to profit or loss
(7,883)



At end of year
(77,211)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(77,211)
(69,328)


12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £13,742 (2023 - £20,765). Contributions totalling £875 (2023 - £2,020) were payable to the fund at the balance sheet date and are included in creditors.

 
Page 9