Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-282025-02-28No description of principal activity2024-03-01false3818truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11657337 2024-03-01 2025-02-28 11657337 2023-03-01 2024-02-29 11657337 2025-02-28 11657337 2024-02-29 11657337 c:Director1 2024-03-01 2025-02-28 11657337 d:OfficeEquipment 2024-03-01 2025-02-28 11657337 d:OfficeEquipment 2025-02-28 11657337 d:OfficeEquipment 2024-02-29 11657337 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 11657337 d:ComputerEquipment 2024-03-01 2025-02-28 11657337 d:ComputerEquipment 2025-02-28 11657337 d:ComputerEquipment 2024-02-29 11657337 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 11657337 d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 11657337 d:ComputerSoftware 2025-02-28 11657337 d:ComputerSoftware 2024-02-29 11657337 d:CurrentFinancialInstruments 2025-02-28 11657337 d:CurrentFinancialInstruments 2024-02-29 11657337 d:Non-currentFinancialInstruments 2025-02-28 11657337 d:Non-currentFinancialInstruments 2024-02-29 11657337 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 11657337 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 11657337 d:Non-currentFinancialInstruments d:AfterOneYear 2025-02-28 11657337 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 11657337 d:ShareCapital 2025-02-28 11657337 d:ShareCapital 2024-02-29 11657337 d:RetainedEarningsAccumulatedLosses 2025-02-28 11657337 d:RetainedEarningsAccumulatedLosses 2024-02-29 11657337 d:AcceleratedTaxDepreciationDeferredTax 2025-02-28 11657337 d:AcceleratedTaxDepreciationDeferredTax 2024-02-29 11657337 d:OtherDeferredTax 2025-02-28 11657337 d:OtherDeferredTax 2024-02-29 11657337 c:FRS102 2024-03-01 2025-02-28 11657337 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 11657337 c:FullAccounts 2024-03-01 2025-02-28 11657337 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 11657337 d:ComputerSoftware d:InternallyGeneratedIntangibleAssets 2024-03-01 2025-02-28 11657337 2 2024-03-01 2025-02-28 11657337 e:PoundSterling 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure

Registered number: 11657337










INTEGRATED ESTATES MANAGEMENT LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2025

 
INTEGRATED ESTATES MANAGEMENT LTD
REGISTERED NUMBER: 11657337

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2025

28 February
29 February
2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
114,227
-

Tangible assets
 5 
22,159
7,847

  
136,386
7,847

Current assets
  

Debtors: amounts falling due within one year
 6 
4,654,684
2,229,064

Cash at bank and in hand
  
40,068
3,043

  
4,694,752
2,232,107

Creditors: amounts falling due within one year
 7 
(4,440,129)
(2,221,868)

Net current assets
  
 
 
254,623
 
 
10,239

Total assets less current liabilities
  
391,009
18,086

Creditors: amounts falling due after more than one year
 8 
(330,406)
(9,250)

Provisions for liabilities
  

Deferred tax
 9 
(4,906)
-

  
 
 
(4,906)
 
 
-

Net assets
  
55,697
8,836


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
55,597
8,736

  
55,697
8,836


Page 1

 
INTEGRATED ESTATES MANAGEMENT LTD
REGISTERED NUMBER: 11657337
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 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 income statement 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: 




................................................
A Scott
Director

Date: 14 April 2025

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

Page 2

 
INTEGRATED ESTATES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1.


General information

Integrated Estates Management Ltd is a private Company limited by shares and incorporated in England and Wales, registration number 11657337. The registered office is C/O Aligned Accountancy Group Ltd Bromley Old Town Hall, 30 Tweedy Road, Bromley, United Kingdom, BR1 3FE.

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

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

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

Page 3

 
INTEGRATED ESTATES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Borrowing costs

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

 
2.7

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

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.


Page 4

 
INTEGRATED ESTATES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.9

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.

 
2.10

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
-
20%
Straight-line
Computer equipment
-
20%
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.

 
2.11

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.

 
2.12

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.

 
2.13

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.

Page 5

 
INTEGRATED ESTATES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.14

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.
 
Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.15

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 38 (2024 - 18).


4.


Intangible assets






Computer software

£



Cost


Additions - internal
114,227



At 28 February 2025

114,227






Net book value



At 28 February 2025
114,227



At 29 February 2024
-



Page 6

 
INTEGRATED ESTATES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

5.


Tangible fixed assets







Computer equipment
Office equipment
Total

£
£
£



Cost or valuation


At 1 March 2024
9,809
-
9,809


Additions
17,400
2,941
20,341



At 28 February 2025

27,209
2,941
30,150



Depreciation


At 1 March 2024
1,962
-
1,962


Charge for the year on owned assets
5,441
588
6,029



At 28 February 2025

7,403
588
7,991



Net book value



At 28 February 2025
19,806
2,353
22,159



At 29 February 2024
7,847
-
7,847

Page 7

 
INTEGRATED ESTATES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

6.


Debtors

28 February
29 February
2025
2024
£
£


Trade debtors
2,701,598
1,297,813

Amounts owed by group undertakings
145,616
600

Other debtors
773,564
365,587

Prepayments and accrued income
1,033,906
565,064

4,654,684
2,229,064



7.


Creditors: Amounts falling due within one year

28 February
29 February
2025
2024
£
£

Bank loans
178,844
7,400

Other loans
168,600
126,592

Trade creditors
3,149,777
1,545,812

Corporation tax
204,429
79,033

Other taxation and social security
203,919
151,345

Accruals and deferred income
534,560
311,686

4,440,129
2,221,868





8.


Creditors: Amounts falling due after more than one year

28 February
29 February
2025
2024
£
£

Bank loans
330,406
9,250

330,406
9,250


Page 8

 
INTEGRATED ESTATES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

9.


Deferred taxation






2025


£






Charged to profit or loss
(4,906)



At end of year
(4,906)

The deferred taxation balance is made up as follows:

28 February
29 February
2025
2024
£
£


Accelerated capital allowances
(5,540)
-

Short term timing differences
634
-

(4,906)
-


10.


Controlling party

The immediate parent company is Maze Vanguard Group Limited, a company incorporated in England & Wales.

 
Page 9