Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22true2024-01-01truefalseThe principal activity is that of providing consultancy servicesfalse 13775244 2024-01-01 2024-12-31 13775244 2023-01-01 2023-12-31 13775244 2024-12-31 13775244 2023-12-31 13775244 c:Director1 2024-01-01 2024-12-31 13775244 c:Director2 2024-01-01 2024-12-31 13775244 d:CurrentFinancialInstruments 2024-12-31 13775244 d:CurrentFinancialInstruments 2023-12-31 13775244 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13775244 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13775244 d:ShareCapital 2024-12-31 13775244 d:ShareCapital 2023-12-31 13775244 d:RetainedEarningsAccumulatedLosses 2024-12-31 13775244 d:RetainedEarningsAccumulatedLosses 2023-12-31 13775244 c:FRS102 2024-01-01 2024-12-31 13775244 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13775244 c:FullAccounts 2024-01-01 2024-12-31 13775244 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13775244 2 2024-01-01 2024-12-31 13775244 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 13775244










COME CONSULTING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
COME CONSULTING LIMITED
REGISTERED NUMBER: 13775244

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,958
3,976

Cash at bank and in hand
  
335,309
14,765

  
337,267
18,741

Creditors: amounts falling due within one year
 5 
(337,218)
(18,567)

Net current assets
  
 
 
49
 
 
174

Total assets less current liabilities
  
49
174

  

Net assets
  
49
174


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
48
173

  
49
174

Page 1

 
COME CONSULTING LIMITED
REGISTERED NUMBER: 13775244
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 profit and loss account 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 3 April 2025.




C A Havet
Peter Skelly, on behalf of Zedra Corporate Solutions UK Limited
Director
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
COME CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Come Consulting Limited is a private company limited by share capital, incorporated in England and Wales, registration number 13775244. The address of the registered office is 14th Floor, 33 Cavendish Square, W1G 0PW.

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

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.

 
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.

Page 3

 
COME CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Interest income

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

 
2.5

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.


 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
COME CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Debtors

2024
2023
£
£


Other debtors
-
2,018

Prepayments and accrued income
1,958
1,958

1,958
3,976



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
322,253
15,417

Other creditors
11,185
-

Accruals and deferred income
3,780
3,150

337,218
18,567



6.


Related party transactions

Included within other creditors at the year end is a balance of £11,185 (2023: £2,018 debtors) owed to (by) a director.

 
Page 5