Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-302024-07-30true2023-07-31false1No description of principal activity1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09120357 2023-07-31 2024-07-30 09120357 2022-07-31 2023-07-30 09120357 2024-07-30 09120357 2023-07-30 09120357 c:Director1 2023-07-31 2024-07-30 09120357 d:CurrentFinancialInstruments 2024-07-30 09120357 d:CurrentFinancialInstruments 2023-07-30 09120357 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-30 09120357 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-30 09120357 d:ShareCapital 2024-07-30 09120357 d:ShareCapital 2023-07-30 09120357 d:RetainedEarningsAccumulatedLosses 2024-07-30 09120357 d:RetainedEarningsAccumulatedLosses 2023-07-30 09120357 c:FRS102 2023-07-31 2024-07-30 09120357 c:AuditExempt-NoAccountantsReport 2023-07-31 2024-07-30 09120357 c:FullAccounts 2023-07-31 2024-07-30 09120357 c:PrivateLimitedCompanyLtd 2023-07-31 2024-07-30 09120357 d:Subsidiary1 2023-07-31 2024-07-30 09120357 d:Subsidiary1 1 2023-07-31 2024-07-30 09120357 d:Subsidiary2 2023-07-31 2024-07-30 09120357 d:Subsidiary2 1 2023-07-31 2024-07-30 09120357 e:PoundSterling 2023-07-31 2024-07-30 iso4217:GBP xbrli:pure

Registered number: 09120357









ISONEL MCGREGOR LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JULY 2024

 
ISONEL MCGREGOR LTD
REGISTERED NUMBER: 09120357

STATEMENT OF FINANCIAL POSITION
AS AT 30 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
101
101

  
101
101

Current assets
  

Debtors
  
7,250
7,250

Cash at bank and in hand
  
-
3

  
7,250
7,253

Creditors: amounts falling due within one year
 6 
(21,221)
(13,221)

Net current liabilities
  
 
 
(13,971)
 
 
(5,968)

Total assets less current liabilities
  
(13,870)
(5,867)

  

Net liabilities
  
(13,870)
(5,867)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(13,970)
(5,967)

  
(13,870)
(5,867)


Page 1

 
ISONEL MCGREGOR LTD
REGISTERED NUMBER: 09120357
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JULY 2024

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 11 April 2025.




Daniel Andre McPherson
Director

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

Page 2

 
ISONEL MCGREGOR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JULY 2024

1.


General information

Isonel Mcgregor Limited is a private company limited by shares and registered in England and Wales. The address of its registered office 124 Finchley Road, London, NW3 5JS. The company was incorporated on 8 July 2014 and began trading on that date. 

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

Going concern

The financial statements have been drawn up on a going concern basis. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

 
2.3

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.

 
2.4

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 1 (2023 - 1).

Page 3

 
ISONEL MCGREGOR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JULY 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 31 July 2023
101



At 30 July 2024
101





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

Hecnal McGregor Limited
124 Finchley Road, London, NW3 5JS
Consultancy services company
Ordinary
100%
Adnial McGregor Limited
124 Finchley Road, London, NW3 5JS
Investment company
Ordinary
100%


5.


Debtors

2024
2023
£
£



Amount owed by group company
7,250
7,250

7,250
7,250


6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
12
-

Amounts owed to group undertakings
7,600
7,600

Other creditors
10,809
2,821

Accruals and deferred income
2,800
2,800

21,221
13,221


Page 4

 
ISONEL MCGREGOR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JULY 2024

7.


Related party transactions

At the balance sheet date, the sum of £3,176 (2023: £1) was owed to the director, Daniel McPherson.
At the balance sheet date, £7,250 (2023: £7,250) was owed to the company by a company under common control. The amounts are interest free, unsecured and repayable on demand.
At the balance sheet date, the company owed £15,233 (2023: £10,420) to companies under common control. The amounts are interest free, unsecured and repayable on demand.

 
Page 5