Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1true2024-02-01falseNo description of principal activity1truefalse 05326726 2024-02-01 2025-01-31 05326726 2023-02-01 2024-01-31 05326726 2025-01-31 05326726 2024-01-31 05326726 c:Director1 2024-02-01 2025-01-31 05326726 d:FurnitureFittings 2024-02-01 2025-01-31 05326726 d:ComputerEquipment 2024-02-01 2025-01-31 05326726 d:CurrentFinancialInstruments 2025-01-31 05326726 d:CurrentFinancialInstruments 2024-01-31 05326726 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 05326726 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 05326726 d:ShareCapital 2025-01-31 05326726 d:ShareCapital 2024-01-31 05326726 d:RetainedEarningsAccumulatedLosses 2025-01-31 05326726 d:RetainedEarningsAccumulatedLosses 2024-01-31 05326726 c:FRS102 2024-02-01 2025-01-31 05326726 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 05326726 c:FullAccounts 2024-02-01 2025-01-31 05326726 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 05326726 2 2024-02-01 2025-01-31 05326726 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 05326726









IRVIN CONSULTING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
IRVIN CONSULTING LIMITED
REGISTERED NUMBER: 05326726

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
  
1,103
564

  
1,103
564

Current assets
  

Debtors: amounts falling due within one year
 4 
3,462
3,460

Cash at bank and in hand
  
19,263
22,883

  
22,725
26,343

Creditors: amounts falling due within one year
 5 
(1,794)
(1,544)

Net current assets
  
 
 
20,931
 
 
24,799

Total assets less current liabilities
  
22,034
25,363

  

Net assets
  
22,034
25,363


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
22,024
25,353

  
22,034
25,363


Page 1

 
IRVIN CONSULTING LIMITED
REGISTERED NUMBER: 05326726
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 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 her 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 22 April 2025.


J Irvin
Director


The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
IRVIN CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

The company is registered in England & Wales and its registered number is 05326726. The company is a private company limited by shares. Its registered office is 124 Finchley Road, London, NW3 5JS.

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

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:

Fixtures, fittings & equipment
-
25%
on cost
Computer equipment
-
33%
on cost

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.

 
2.3

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.4

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.
 
2.5

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
IRVIN CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

Interest income

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


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Debtors

2025
2024
£
£


Other debtors
1,238
1,236

Tax recoverable
2,224
2,224

3,462
3,460



5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other creditors
294
294

Accruals and deferred income
1,500
1,250

1,794
1,544



6.


Related party transactions

At the statement of financial position date, the company owed £294 to J Irvin, the director of the company (2024: £294).

 
Page 4