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Registered number: 01289195










AHEARNE PERSONNEL LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
AHEARNE PERSONNEL LIMITED
REGISTERED NUMBER:01289195

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
221
1,518

  
221
1,518

Current assets
  

Debtors: amounts falling due within one year
 5 
240,236
219,640

Cash at bank and in hand
 6 
573,062
509,409

  
813,298
729,049

Creditors: amounts falling due within one year
 7 
(249,308)
(214,192)

Net current assets
  
 
 
563,990
 
 
514,857

Total assets less current liabilities
  
564,211
516,375

Creditors: amounts falling due after more than one year
 8 
(10,477)
(20,000)

  

Net assets
  
553,734
496,375


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
553,634
496,275

  
553,734
496,375


Page 1

 
AHEARNE PERSONNEL LIMITED
REGISTERED NUMBER:01289195
    
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 comprehensive income 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: 




Siobhan Alice Ahearne
Director

Date: 31 March 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
AHEARNE PERSONNEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Ahearne Personnel Limited is a private company limited by shares, incorporated in England and Wales. The registered office is 660 Holloway Road, London, N19 3NU. The principal activity of the company continued to be that of acting as a supplier of labour to the construction industry.

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 financial statements are prepared in pounds sterling, the functional currency, rounded to the
nearest £1.

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

Borrowing costs

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

Page 3

 
AHEARNE PERSONNEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

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.

Page 4

 
AHEARNE PERSONNEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.7
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:

Leasehold improvements
-
10% straight line
Plant and machinery
-
25% straight line
Fixtures and fittings
-
25% 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.

 
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2023 - 10).

Page 5

 
AHEARNE PERSONNEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Leasehold improvements
Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 July 2023
21,649
12,519
17,866
60,274
112,308



At 30 June 2024

21,649
12,519
17,866
60,274
112,308



Depreciation


At 1 July 2023
21,649
12,519
16,736
59,886
110,790


Charge for the year
-
-
1,087
210
1,297



At 30 June 2024

21,649
12,519
17,823
60,096
112,087



Net book value



At 30 June 2024
-
-
43
178
221



At 30 June 2023
-
-
1,130
388
1,518

Page 6

 
AHEARNE PERSONNEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Debtors

2024
2023
£
£


Trade debtors
128,334
116,634

Amounts owed by parent company
20,000
20,000

Other debtors
90,501
83,006

Prepayments and accrued income
1,401
-

240,236
219,640



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
573,062
509,409

573,062
509,409



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,236
10,000

Trade creditors
-
322

Corporation tax
19,646
15,243

Other taxation and social security
59,891
46,838

Other creditors
159,535
141,789

249,308
214,192


Bank loans of £10,236 (2023 - £10,000) are government backed as a result of the COVID-19 pandemic.


8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
10,477
20,000

10,477
20,000


Bank loans of £10,477 (2023 - £20,000) are government backed as a result of the COVID-19 pandemic.

Page 7

 
AHEARNE PERSONNEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,236
10,000


10,236
10,000

Amounts falling due 1-2 years

Bank loans
10,477
10,000


10,477
10,000

Amounts falling due 2-5 years

Bank loans
-
10,000


-
10,000


20,713
30,000



10.


Pension commitments

The Company operates a defined contributions pension scheme. The cost represents contributions payable by the Company to the fund and amounted to £8,207 (2023: £6,567). Contributions totalling £8,733 (2023: £7,219) were payable to the fund at the balance sheet date and are included in creditors.


11.


Related party transactions

At the balance sheet date, the company was due £84,411 (2023: owed £72,411) from a related company in which the directors have an interest. The loan is unsecured, interest free and repayable on demand.


12.


Parent company

Alice A Limited, a company registered in England and Wales with registered office 660 Holloway Road, London, N19 3NU, is the immediate and ultimate parent company. 
There is no ultimate controlling party.

 
Page 8