Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-31true12023-08-01falseNo description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08131841 2023-08-01 2024-07-31 08131841 2022-08-01 2023-07-31 08131841 2024-07-31 08131841 2023-07-31 08131841 c:Director1 2023-08-01 2024-07-31 08131841 d:OfficeEquipment 2023-08-01 2024-07-31 08131841 d:OfficeEquipment 2024-07-31 08131841 d:OfficeEquipment 2023-07-31 08131841 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 08131841 d:ComputerEquipment 2023-08-01 2024-07-31 08131841 d:ComputerEquipment 2024-07-31 08131841 d:ComputerEquipment 2023-07-31 08131841 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 08131841 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 08131841 d:CurrentFinancialInstruments 2024-07-31 08131841 d:CurrentFinancialInstruments 2023-07-31 08131841 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 08131841 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 08131841 d:ShareCapital 2024-07-31 08131841 d:ShareCapital 2023-07-31 08131841 d:RetainedEarningsAccumulatedLosses 2024-07-31 08131841 d:RetainedEarningsAccumulatedLosses 2023-07-31 08131841 c:FRS102 2023-08-01 2024-07-31 08131841 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 08131841 c:FullAccounts 2023-08-01 2024-07-31 08131841 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 08131841 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 08131841









LINDA PETERS ASSOCIATES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
LINDA PETERS ASSOCIATES LIMITED
REGISTERED NUMBER: 08131841

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
699

  
-
699

Current assets
  

Debtors: amounts falling due within one year
 5 
27,163
17,987

Cash at bank and in hand
  
29,379
30,724

  
56,542
48,711

Creditors: amounts falling due within one year
 6 
(24,455)
(28,071)

Net current assets
  
 
 
32,087
 
 
20,640

Total assets less current liabilities
  
32,087
21,339

  

Net assets
  
32,087
21,339


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
32,077
21,329

  
32,087
21,339


Page 1

 
LINDA PETERS ASSOCIATES LIMITED
REGISTERED NUMBER: 08131841
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 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 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 25 April 2025.


L Peters
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
LINDA PETERS ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Linda Peters Associates Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS. The trading address is 63 Morley Road, East Twickenham, Middlesex, TW1 2HG.

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 company's functional and presentational currency is GBP, rounded to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Going concern

’The Coronavirus (COVID-19) pandemic outbreak is affecting several business on a national and worldwide level. The director considered this event to be a non-adjusting post balance sheet event and therefore did not affect the various elements presented in these financial statements.
The company is closely monitoring the course of events surrounding COVID-19. Given the uncertainty of the situation, the duration of any business disruptions and related financial impact cannot be reasonably estimated. However, the director does not consider this situation to have resulted in a material uncertainty regarding the company being able to continue as a going concern.

 
2.3

Revenue

Revenue is recongnised at the point in which services for consultancy and training workshops are provided.

 
2.4

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.

Page 3

 
LINDA PETERS ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using straight line.

Depreciation is provided on the following basis:

Office equipment
-
3 year straight line
Computer equipment
-
3 year 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.

 
2.5

Debtors

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

 
2.6

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.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

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 1 (2023 - 1).

Page 4

 
LINDA PETERS ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 August 2023
7,348
1,791
9,139



At 31 July 2024

7,348
1,791
9,139



Depreciation


At 1 August 2023
6,649
1,791
8,440


Charge for the year on owned assets
699
-
699



At 31 July 2024

7,348
1,791
9,139



Net book value



At 31 July 2024
-
-
-



At 31 July 2023
699
-
699

Page 5

 
LINDA PETERS ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
27,163
17,987

27,163
17,987



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
436
(600)

Corporation tax
14,514
14,721

Other taxation and social security
5,721
9,229

Other creditors
284
1,521

Accruals and deferred income
3,500
3,200

24,455
28,071



7.


Related party transactions

At the reporting date, the director was owed £284 by the company (2023: £1,521).

 
Page 6