Caseware UK (AP4) 2024.0.164 2024.0.164 2024-01-312024-01-31false42023-02-01falseNo description of principal activity3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08396954 2023-02-01 2024-01-31 08396954 2022-02-01 2023-01-31 08396954 2024-01-31 08396954 2023-01-31 08396954 c:Director1 2023-02-01 2024-01-31 08396954 d:MotorVehicles 2023-02-01 2024-01-31 08396954 d:MotorVehicles 2024-01-31 08396954 d:MotorVehicles 2023-01-31 08396954 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 08396954 d:OfficeEquipment 2023-02-01 2024-01-31 08396954 d:OfficeEquipment 2024-01-31 08396954 d:OfficeEquipment 2023-01-31 08396954 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 08396954 d:ComputerEquipment 2023-02-01 2024-01-31 08396954 d:ComputerEquipment 2024-01-31 08396954 d:ComputerEquipment 2023-01-31 08396954 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 08396954 d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 08396954 d:CurrentFinancialInstruments 2024-01-31 08396954 d:CurrentFinancialInstruments 2023-01-31 08396954 d:Non-currentFinancialInstruments 2024-01-31 08396954 d:Non-currentFinancialInstruments 2023-01-31 08396954 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 08396954 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 08396954 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 08396954 d:Non-currentFinancialInstruments d:AfterOneYear 2023-01-31 08396954 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-01-31 08396954 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-01-31 08396954 d:ShareCapital 2024-01-31 08396954 d:ShareCapital 2023-01-31 08396954 d:RetainedEarningsAccumulatedLosses 2024-01-31 08396954 d:RetainedEarningsAccumulatedLosses 2023-01-31 08396954 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 08396954 d:AcceleratedTaxDepreciationDeferredTax 2023-01-31 08396954 c:OrdinaryShareClass1 2023-02-01 2024-01-31 08396954 c:OrdinaryShareClass1 2024-01-31 08396954 c:OrdinaryShareClass1 2023-01-31 08396954 c:FRS102 2023-02-01 2024-01-31 08396954 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 08396954 c:FullAccounts 2023-02-01 2024-01-31 08396954 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 08396954 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 08396954









INTER DEVELOPMENTS CONSULTANTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
INTER DEVELOPMENTS CONSULTANTS LIMITED
REGISTERED NUMBER: 08396954

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
64,524
90,025

  
64,524
90,025

Current assets
  

Debtors: amounts falling due within one year
 5 
76,505
74,248

Cash at bank and in hand
 6 
711
6,651

  
77,216
80,899

Creditors: amounts falling due within one year
 7 
(135,465)
(143,496)

Net current liabilities
  
 
 
(58,249)
 
 
(62,597)

Total assets less current liabilities
  
6,275
27,428

Creditors: amounts falling due after more than one year
 8 
(5,174)
(7,546)

Provisions for liabilities
  

Deferred tax
 10 
(213)
(213)

  
 
 
(213)
 
 
(213)

Net assets
  
888
19,669


Capital and reserves
  

Called up share capital 
 11 
100
100

Profit and loss account
  
788
19,569

  
888
19,669


Page 1

 
INTER DEVELOPMENTS CONSULTANTS LIMITED
REGISTERED NUMBER: 08396954
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 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 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 on 23 March 2025.




D Ukraintsev
Director

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

Page 2

 
INTER DEVELOPMENTS CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Inter Development Consultants Limited is a private company limited by shares and incorporated in England & Wales (registered number 08396954).
The registered office is Suite 7 46 Dorset Street, Marylebone, London, England, W1U 7NB.

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

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. The director has obtained assurances from the shareholders to continue to provide adequate funds to meet its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis.

 
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

 
INTER DEVELOPMENTS CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

 
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.

Page 4

 
INTER DEVELOPMENTS CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
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.

 
2.9

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:

Motor vehicles
-
25%
Straight line method
Office equipment
-
25%
Straight line method
Computer equipment
-
25%
Straight line method

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 5

 
INTER DEVELOPMENTS CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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.

 
2.12

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.

 
2.13

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 4 (2023 - 3).

Page 6

 
INTER DEVELOPMENTS CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Tangible fixed assets





Motor vehicles
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 February 2023
87,204
13,673
4,516
105,393



At 31 January 2024

87,204
13,673
4,516
105,393



Depreciation


At 1 February 2023
9,304
4,575
1,487
15,366


Charge for the year on owned assets
21,801
2,573
1,129
25,503



At 31 January 2024

31,105
7,148
2,616
40,869



Net book value



At 31 January 2024
56,099
6,525
1,900
64,524



At 31 January 2023
77,899
9,097
3,029
90,025


5.


Debtors

2024
2023
£
£


Trade debtors
34,836
22,860

Other debtors
-
4,169

Prepayments and accrued income
41,669
47,219

76,505
74,248



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
711
6,651

711
6,651


Page 7

 
INTER DEVELOPMENTS CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
9,703
4,054

Corporation tax
12,030
11,686

Other taxation and social security
62,482
65,909

Obligations under finance lease and hire purchase contracts
46,664
51,222

Other creditors
86
6,125

Accruals and deferred income
4,500
4,500

135,465
143,496



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
5,174
7,546

5,174
7,546



9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£


Amounts falling due 1-2 years

Bank loans
5,174
7,546


5,174
7,546



5,174
7,546


Page 8

 
INTER DEVELOPMENTS CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

10.


Deferred taxation




2024


£






At beginning of year
(213)



At end of year
(213)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(213)
(213)

(213)
(213)


11.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100


 
Page 9