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Registered number: 10379804










A6 MANAGEMENT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
A6 MANAGEMENT LIMITED
REGISTERED NUMBER: 10379804

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

As restated
2023
2022
Note
£
£

Current assets
  

Stocks
 4 
104,487
219,542

Debtors: amounts falling due within one year
 5 
45,636
49,443

Cash at bank and in hand
 6 
34,435
13,369

  
184,558
282,354

Creditors: amounts falling due within one year
 7 
(852,604)
(595,562)

Net current liabilities
  
 
 
(668,046)
 
 
(313,208)

Total assets less current liabilities
  
(668,046)
(313,208)

Creditors: amounts falling due after more than one year
 8 
(16,624)
(26,863)

Net liabilities
  
(684,670)
(340,071)


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
(684,770)
(340,171)

  
(684,670)
(340,071)


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.

Page 1

 
A6 MANAGEMENT LIMITED
REGISTERED NUMBER: 10379804

BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



D G Franklin
Director

Date: 28 April 2025

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

Page 2

 
A6 MANAGEMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

A6 Management Limited is a private limited company, limited by share capital and incorporated in England and Wales. 
The company's registered office is The Vicarage, Chilton Follat, Berkshire, England, RG17 OTF.

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

During the year the company made a loss of £344,599 (2022: £34,653). At the year end the company had net liabilities of £684,670 (2022: £340,071), of which £201,140 (2022: £31,000) were owed to the director.
 
The director believes that sufficient funding will continue to be provided to meet the operating costs of the company for a period of at least 12 months from the approval of these financial statements.
 
On this basis the director is satisfied as to the going concern status of the company.

 
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

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.

Page 3

 
A6 MANAGEMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.5

Interest income

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

 
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

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.8

Taxation

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 balance sheet date in the countries where the Company operates and generates income.


  
2.9

Stocks

Work in progress on long term contracts is valued on the basis of costs incurred, percentage of completion and forecast margin. Work in progress includes a percentage of overhead costs.
If work in progress is assessed as being impaired the carrying amount is reduced and the impairment loss is recognised immediately in profit or loss.

 
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
A6 MANAGEMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.


Stocks

As restated
2023
2022
£
£

Work in progress
104,487
219,542

104,487
219,542



5.


Debtors

2023
2022
£
£

Trade debtors
17,228
-

Other debtors
28,408
49,343

Called up share capital not paid
-
100

45,636
49,443



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
34,435
13,369

34,435
13,369



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
10,079
9,831

Trade creditors
45,989
63,234

Other creditors
794,036
520,247

Accruals and deferred income
2,500
2,250

852,604
595,562


Page 5

 
A6 MANAGEMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
16,624
26,863

16,624
26,863



9.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
10,079
9,831

Amounts falling due 1-2 years

Bank loans
10,079
9,832

Amounts falling due 2-5 years

Bank loans
6,545
17,031


26,703
36,694



10.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



11.


Prior year adjustment

A prior year adjustment of £131,642 has been posted to correct the closing work in progress figure. The impact of the adjustment increased stock and decreased the negative profit and loss account reserve by £131,642.


12.


Controlling party

The company is controlled by its director.


Page 6