Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-31falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-02-01truefalsetrueManagement consultancy activities other than financial management11 14604044 2024-02-01 2025-01-31 14604044 2023-01-19 2024-01-31 14604044 2025-01-31 14604044 2024-01-31 14604044 c:Director1 2024-02-01 2025-01-31 14604044 d:OfficeEquipment 2024-02-01 2025-01-31 14604044 d:OfficeEquipment 2025-01-31 14604044 d:OfficeEquipment 2024-01-31 14604044 d:CurrentFinancialInstruments 2025-01-31 14604044 d:CurrentFinancialInstruments 2024-01-31 14604044 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 14604044 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 14604044 d:ShareCapital 2025-01-31 14604044 d:ShareCapital 2024-01-31 14604044 d:RetainedEarningsAccumulatedLosses 2025-01-31 14604044 d:RetainedEarningsAccumulatedLosses 2024-01-31 14604044 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 14604044 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 14604044 c:FRS102 2024-02-01 2025-01-31 14604044 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 14604044 c:FullAccounts 2024-02-01 2025-01-31 14604044 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 14604044 2 2024-02-01 2025-01-31 14604044 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 14604044










NORTHWESTERN CONSULTING 2 LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
NORTHWESTERN CONSULTING 2 LIMITED
REGISTERED NUMBER: 14604044

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
-
435

  
-
435

Current assets
  

Cash at bank and in hand
  
1
49,213

  
1
49,213

Creditors: amounts falling due within one year
 6 
-
(17,077)

Net current assets
  
 
 
1
 
 
32,136

Total assets less current liabilities
  
1
32,571

Provisions for liabilities
  

Deferred tax
 7 
-
(83)

  
 
 
-
 
 
(83)

Net assets
  
1
32,488


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
-
32,487

  
1
32,488


Page 1

 
NORTHWESTERN CONSULTING 2 LIMITED
REGISTERED NUMBER: 14604044
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2025

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 year 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 on 8 April 2025.




P Crumplin
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
NORTHWESTERN CONSULTING 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

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 presentational currency of the Company is GBP.

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

Interest income

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

Page 3

 
NORTHWESTERN CONSULTING 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.Accounting policies (continued)

 
1.4

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.


 
1.5

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:

Office 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.

Page 4

 
NORTHWESTERN CONSULTING 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

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

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.

 
1.9

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

The Company is a private company, limited by shares and registered in England.
Its registered number is: 14604044
Its Registered Office is:
13 Clothall Road
Baldock
Hertfordshire
SG7 6PB


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

There have been no significant judgements made by management in preparing these financial statements.

Page 5

 
NORTHWESTERN CONSULTING 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

4.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


5.


Tangible fixed assets





Office equipment

£





At 1 February 2024
649


Disposals
(649)



At 31 January 2025

-





At 1 February 2024
214


Disposals
(214)



At 31 January 2025

-



Net book value



At 31 January 2025
-



At 31 January 2024
435


6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
-
108

Corporation tax
-
15,418

Other taxation and social security
-
40

Other creditors
-
311

Accruals and deferred income
-
1,200

-
17,077


Page 6

 
NORTHWESTERN CONSULTING 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

7.


Deferred taxation




2025


£






At beginning of year
(83)


Utilised in year
83



At end of year
-

The deferred taxation balance is made up as follows:

2025
2024
£
£


Accelerated capital allowances
-
(83)

-
(83)


8.


Related party transactions

The amount due to the director Mr P Crumplin, and included in other creditors at the reporting date, was £0. The loan does not attract a rate of interest and is repayable on demand.

 
Page 7