Caseware UK (AP4) 2023.0.135 2023.0.135 false2023-09-01false22truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08657279 2023-09-01 2024-08-31 08657279 2022-09-01 2023-08-31 08657279 2024-08-31 08657279 2023-08-31 08657279 c:Director1 2023-09-01 2024-08-31 08657279 c:Director2 2023-09-01 2024-08-31 08657279 d:ComputerEquipment 2023-09-01 2024-08-31 08657279 d:ComputerEquipment 2024-08-31 08657279 d:ComputerEquipment 2023-08-31 08657279 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 08657279 d:CurrentFinancialInstruments 2024-08-31 08657279 d:CurrentFinancialInstruments 2023-08-31 08657279 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 08657279 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 08657279 d:ShareCapital 2024-08-31 08657279 d:ShareCapital 2023-08-31 08657279 d:RetainedEarningsAccumulatedLosses 2024-08-31 08657279 d:RetainedEarningsAccumulatedLosses 2023-08-31 08657279 c:FRS102 2023-09-01 2024-08-31 08657279 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08657279 c:FullAccounts 2023-09-01 2024-08-31 08657279 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08657279 2 2023-09-01 2024-08-31 08657279 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Registered number: 08657279













SMJR Consultancy Limited

Financial statements
Information for filing with the registrar

31 August 2024




 
SMJR Consultancy Limited


Balance sheet
At 31 August 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,537
5,254

  
3,537
5,254

Current assets
  

Debtors
 5 
-
25,621

Cash at bank and in hand
  
156,837
140,690

  
156,837
166,311

Creditors: amounts falling due within one year
 6 
(7,433)
(3,404)

Net current assets
  
 
 
149,404
 
 
162,907

Total assets less current liabilities
  
152,941
168,161

Provisions for liabilities
  

Deferred tax
  
(672)
(998)

Net assets
  
152,269
167,163


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
152,169
167,063

Shareholders' funds
  
152,269
167,163


1

 
SMJR Consultancy Limited

    
Balance sheet (continued)
At 31 August 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: 




L D'Cruz
A C Grew
Director
Director


Date: 7 April 2025

Registered number: 08657279
The notes on pages 3 to 5 form part of these financial statements.



2

 
SMJR Consultancy Limited
 
 

Notes to the financial statements
Year ended 31 August 2024

1.


General information

SMJR Consultancy Limited is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is given in the company information page of this annual report.

2.Accounting policies

  
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard' applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

 
2.2

Revenue

The turnover shown in the profit and loss account represents income receivable from dental legal services during the period.

 
2.3

Interest income

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

 
2.4

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.

 
2.5

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment
-
15%
reducing balance

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.


3.


Employees

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

3

 
SMJR Consultancy Limited
 
 

Notes to the financial statements
Year ended 31 August 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 September 2023
8,686


Disposals
(2,120)



At 31 August 2024

6,566



Depreciation


At 1 September 2023
3,432


Charge for the year on owned assets
624


Disposals
(1,027)



At 31 August 2024

3,029



Net book value



At 31 August 2024
3,537



At 31 August 2023
5,254

4

 
SMJR Consultancy Limited
 
 

Notes to the financial statements
Year ended 31 August 2024

5.


Debtors

2024
2023
£
£


Other debtors
-
25,621

-
25,621



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
-
85

Corporation tax
614
1,279

Other creditors
4,550
-

Accruals and deferred income
2,269
2,040

7,433
3,404


 
5