Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-302024-04-302023-05-01falseNo description of principal activity21falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12408013 2023-05-01 2024-04-30 12408013 2022-05-01 2023-04-30 12408013 2024-04-30 12408013 2023-04-30 12408013 c:Director1 2023-05-01 2024-04-30 12408013 d:ComputerEquipment 2023-05-01 2024-04-30 12408013 d:ComputerEquipment 2024-04-30 12408013 d:ComputerEquipment 2023-04-30 12408013 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 12408013 d:CurrentFinancialInstruments 2024-04-30 12408013 d:CurrentFinancialInstruments 2023-04-30 12408013 d:Non-currentFinancialInstruments 2024-04-30 12408013 d:Non-currentFinancialInstruments 2023-04-30 12408013 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 12408013 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 12408013 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 12408013 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 12408013 d:ShareCapital 2024-04-30 12408013 d:ShareCapital 2023-04-30 12408013 d:RetainedEarningsAccumulatedLosses 2024-04-30 12408013 d:RetainedEarningsAccumulatedLosses 2023-04-30 12408013 c:FRS102 2023-05-01 2024-04-30 12408013 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 12408013 c:FullAccounts 2023-05-01 2024-04-30 12408013 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 12408013 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 12408013









PARKER HARRISON LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
PARKER HARRISON LIMITED
REGISTERED NUMBER: 12408013

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible fixed assets
  
382
570

Current assets
  

Debtors: amounts falling due within one year
 5 
59,395
24,641

Cash at bank and in hand
  
106
2,597

  
59,501
27,238

Current liabilities
  

Creditors: Amounts Falling Due Within One Year
 6 
(38,168)
(17,972)

Net current assets
  
 
 
21,333
 
 
9,266

Total assets less current liabilities
  
21,715
9,836

  

Creditors: Amounts Falling Due After More Than One Year
 7 
(5,804)
(9,611)

  

Net assets
  
15,911
225


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
15,910
224

  
15,911
225


Page 1

 
PARKER HARRISON LIMITED
REGISTERED NUMBER: 12408013
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 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 28 April 2025.


M L Grant
Director

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

Page 2

 
PARKER HARRISON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Parker Harrison Limited is a private company limited by shares and is registered in England & Wales. Its registered office is Penhurst House, 352-356 Battersea Park Road, London, England, SW11 3BY.

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

Currency

The company's functional and presentational currency is GBP.

 
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:
Professional services
Revenue arising from professional services is recognised as the services are provided, assessed at fair value.
Contingent fee arrangements
On matters where the company provides services on a contingent fee arrangement basis, revenue is recognised only when it is certain that the company is due to receive the fees.

 
2.4

Borrowing costs

All borrowing costs are recognised in the Statement of Income and Retained Earnings.

 
2.5

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current 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.

 
2.6

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

 
PARKER HARRISON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)


2.6
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 basis.

Depreciation is provided on the following basis:

Computer equipment
-
33%
Reducing balance basis

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.

 
2.7

Debtors

Debtors are measured at transaction price, less any impairment.

 
2.8

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.

 
2.9

Creditors

Creditors are measured at the transaction price. 

 
2.10

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 2 (2023 - 1).

Page 4

 
PARKER HARRISON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Computer equipment

£



Cost


At 1 May 2023
1,069



At 30 April 2024

1,069



Depreciation


At 1 May 2023
499


Charge for the year on owned assets
188



At 30 April 2024

687



Net book value



At 30 April 2024
382



At 30 April 2023
570


5.


Debtors

2024
2023
£
£


Trade debtors
37,189
9,297

Other debtors
1,163
1,163

Prepayments and accrued income
21,043
14,181

59,395
24,641


Page 5

 
PARKER HARRISON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdraft
6,097
-

Bank loan
5,052
5,052

Trade creditors
2,283
792

Corporation tax
12,159
4,764

Other taxation and social security
10,817
4,814

Other creditors
10
800

Accruals
1,750
1,750

38,168
17,972



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loan
5,804
9,611

5,804
9,611



8.


Related party transactions

During the year the director received dividends amounting to £32,000 (2023 £20,900).

Page 6