Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-312023-08-01falseThe principle activity of the company continued to be that of architectural planning, project management and interior design services.54truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05185995 2023-08-01 2024-07-31 05185995 2022-08-01 2023-07-31 05185995 2024-07-31 05185995 2023-07-31 05185995 c:Director2 2023-08-01 2024-07-31 05185995 d:FurnitureFittings 2023-08-01 2024-07-31 05185995 d:FurnitureFittings 2024-07-31 05185995 d:FurnitureFittings 2023-07-31 05185995 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 05185995 d:ComputerEquipment 2023-08-01 2024-07-31 05185995 d:ComputerEquipment 2024-07-31 05185995 d:ComputerEquipment 2023-07-31 05185995 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 05185995 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 05185995 d:CurrentFinancialInstruments 2024-07-31 05185995 d:CurrentFinancialInstruments 2023-07-31 05185995 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 05185995 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 05185995 d:ShareCapital 2024-07-31 05185995 d:ShareCapital 2023-07-31 05185995 d:RetainedEarningsAccumulatedLosses 2024-07-31 05185995 d:RetainedEarningsAccumulatedLosses 2023-07-31 05185995 c:FRS102 2023-08-01 2024-07-31 05185995 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 05185995 c:FullAccounts 2023-08-01 2024-07-31 05185995 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 05185995 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Registered number: 05185995














NEWMAN ZIEGLMEIER LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 JULY 2024

 
NEWMAN ZIEGLMEIER LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 7


 
NEWMAN ZIEGLMEIER LIMITED
REGISTERED NUMBER:05185995

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,597
3,256

Current assets
  

Debtors: amounts falling due within one year
 5 
69,583
34,284

Cash at bank and in hand
  
1,582
34,391

  
71,165
68,675

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(69,541)
(70,201)

Net current assets/(liabilities)
  
 
 
1,624
 
 
(1,526)

Total assets less current liabilities
  
3,221
1,730

Provisions for liabilities
  

Deferred tax
  
(482)
(813)

  
 
 
(482)
 
 
(813)

Net assets
  
2,739
917


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
2,639
817

  
2,739
917


Page 1

 
NEWMAN ZIEGLMEIER LIMITED
REGISTERED NUMBER:05185995
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 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: 




T G Zieglmeier
Director

Date: 23 April 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
NEWMAN ZIEGLMEIER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Newman Zieglmeier Limited is a private company limited by shares incorporated in England and Wales. The registered office is 99 Chamberlayne Road, London, NW10 3ND.
The principal activity of the company continued to be that of architectural planning, project management and interior design services.
The Company's functional and presentational currency is £ Sterling.

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

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax. Income is recognised according to the stage of completion of a project.

 
2.3

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lesses. All other are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The relates liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate od interest on the remaining balance of the liability.
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases assets are consumed.

Page 3

 
NEWMAN ZIEGLMEIER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

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

Depreciation is provided on the following basis:

Fixtures and fittings
-
15%
on cost
Computer equipment
-
50%
on 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.

Page 4

 
NEWMAN ZIEGLMEIER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
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

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 5

 
NEWMAN ZIEGLMEIER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 4).


4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost


At 1 August 2023
32,967
23,627
56,594



At 31 July 2024

32,967
23,627
56,594



Depreciation


At 1 August 2023
32,898
20,439
53,337


Charge for the year on owned assets
66
1,594
1,660



At 31 July 2024

32,964
22,033
54,997



Net book value



At 31 July 2024
3
1,594
1,597



At 31 July 2023
68
3,188
3,256


5.


Debtors

2024
2023
£
£


Trade debtors
16,399
10,056

Other debtors
50,377
21,408

Prepayments and accrued income
2,807
2,820

69,583
34,284


Page 6

 
NEWMAN ZIEGLMEIER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,965
21,105

Corporation tax
54,055
28,703

Other taxation and social security
8,879
14,209

Other creditors
4,642
6,184

69,541
70,201



7.


Transactions with directors

Included within other debtors are amounts owed from the directors, totalling £37,637 (2023 - £15,408). Interest on directors' advances are charged at the official HMRC beneficial rate. These amounts have been repaid within 9 months of the year-end.


8.


Related party transactions

Included within other debtors is an amount of £12,740 (2023 - £6,000) owed by a related party. This amount is interest free and repayable on demand.

 
Page 7