Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-08-01falseconsultancy services11falsetrue 06322375 2023-08-01 2024-07-31 06322375 2022-08-01 2023-07-31 06322375 2024-07-31 06322375 2023-07-31 06322375 1 2023-08-01 2024-07-31 06322375 d:Director1 2023-08-01 2024-07-31 06322375 c:FurnitureFittings 2023-08-01 2024-07-31 06322375 c:FurnitureFittings 2024-07-31 06322375 c:FurnitureFittings 2023-07-31 06322375 c:OfficeEquipment 2023-08-01 2024-07-31 06322375 c:OfficeEquipment 2024-07-31 06322375 c:OfficeEquipment 2023-07-31 06322375 c:CurrentFinancialInstruments 2024-07-31 06322375 c:CurrentFinancialInstruments 2023-07-31 06322375 c:CurrentFinancialInstruments c:WithinOneYear 2024-07-31 06322375 c:CurrentFinancialInstruments c:WithinOneYear 2023-07-31 06322375 c:ShareCapital 2024-07-31 06322375 c:ShareCapital 2023-07-31 06322375 c:RetainedEarningsAccumulatedLosses 2024-07-31 06322375 c:RetainedEarningsAccumulatedLosses 2023-07-31 06322375 c:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-07-31 06322375 c:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-07-31 06322375 d:FRS102 2023-08-01 2024-07-31 06322375 d:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 06322375 d:FullAccounts 2023-08-01 2024-07-31 06322375 d:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 06322375 2 2023-08-01 2024-07-31 06322375 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 06322375










CHRIS MOULD LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
CHRIS MOULD LIMITED
REGISTERED NUMBER: 06322375

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
354
354

Cash at bank and in hand
 6 
2,358
3,273

  
2,712
3,627

Creditors: amounts falling due within one year
 7 
(11,318)
(11,943)

Net current liabilities
  
 
 
(8,606)
 
 
(8,316)

Total assets less current liabilities
  
(8,606)
(8,316)

  

Net liabilities
  
(8,606)
(8,316)

Page 1

 
CHRIS MOULD LIMITED
REGISTERED NUMBER: 06322375
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
(8,616)
(8,326)

  
(8,606)
(8,316)


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 profit and loss account 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.




................................................
Mr C Mould
Director

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

Page 2

 
CHRIS MOULD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

The entity is a private limited company incorporated in England & Wales. The registered office is located at 96 Harnham Road, Salisbury, Wiltshire SP2 8JW. The principal activity during the year was the provision of lecturing and consultancy services. 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company is reliant upon the director not requesting settlement of his loan balance to be considered a going concern. The director has confirmed he will only seek repayments to the extent that the company can afford to pay him, and that he considers the company to be a going concern for the foreseeable future. 

 
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.

 
2.4

Interest income

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

 
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.

Page 3

 
CHRIS MOULD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance and straight line basis.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25% reducing balance
Office equipment
-
25% 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.

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
CHRIS MOULD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Tangible fixed assets





Fixtures & fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 August 2023
1,579
1,088
2,667



At 31 July 2024

1,579
1,088
2,667



Depreciation


At 1 August 2023
1,579
1,088
2,667



At 31 July 2024

1,579
1,088
2,667



Net book value



At 31 July 2024
-
-
-



At 31 July 2023
-
-
-


5.


Debtors

2024
2023
£
£


Other debtors
354
354

354
354



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,358
3,273

2,358
3,273


Page 5

 
CHRIS MOULD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
10,778
11,463

Accruals and deferred income
540
480

11,318
11,943



8.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
2,358
3,273




Financial assets measured at fair value through profit or loss comprise cash at bank. 


9.


Related party transactions

At balance sheet date the company owed the director £10,778 (2023 £11,463)


10.


Post balance sheet events

The director has looked to diversify trade during this year, which may mean the company moves away from it's current principal activities in following years.


11.


Controlling party

The company was under the day-to-day control of Mr. C. Mould, who owned the entire share capital of the company.

 
Page 6