Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-302025-05-07No description of principal activity22023-07-01falsefalse2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09610663 2023-07-01 2024-06-30 09610663 2022-07-01 2023-06-30 09610663 2024-06-30 09610663 2023-06-30 09610663 c:Director1 2023-07-01 2024-06-30 09610663 d:MotorVehicles 2023-07-01 2024-06-30 09610663 d:MotorVehicles 2024-06-30 09610663 d:MotorVehicles 2023-06-30 09610663 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09610663 d:CurrentFinancialInstruments 2024-06-30 09610663 d:CurrentFinancialInstruments 2023-06-30 09610663 d:Non-currentFinancialInstruments 2024-06-30 09610663 d:Non-currentFinancialInstruments 2023-06-30 09610663 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 09610663 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 09610663 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 09610663 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 09610663 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-06-30 09610663 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-06-30 09610663 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-06-30 09610663 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-06-30 09610663 d:ShareCapital 2024-06-30 09610663 d:ShareCapital 2023-06-30 09610663 d:RetainedEarningsAccumulatedLosses 2024-06-30 09610663 d:RetainedEarningsAccumulatedLosses 2023-06-30 09610663 c:OrdinaryShareClass1 2023-07-01 2024-06-30 09610663 c:OrdinaryShareClass1 2024-06-30 09610663 c:OrdinaryShareClass1 2023-06-30 09610663 c:FRS102 2023-07-01 2024-06-30 09610663 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09610663 c:FullAccounts 2023-07-01 2024-06-30 09610663 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09610663 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 09610663









ARTICULATE ADVISORY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
ARTICULATE ADVISORY LIMITED
REGISTERED NUMBER: 09610663

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
52,762
60,300

  
52,762
60,300

Current assets
  

Debtors: amounts falling due within one year
 5 
-
51

Cash at bank and in hand
  
14,054
3,627

  
14,054
3,678

Creditors: amounts falling due within one year
 6 
(20,335)
(11,405)

Net current liabilities
  
 
 
(6,281)
 
 
(7,727)

Total assets less current liabilities
  
46,481
52,573

Creditors: amounts falling due after more than one year
 7 
(26,210)
(31,231)

  

Net assets
  
20,271
21,342


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
  
20,270
21,341

  
20,271
21,342


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 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 7 May 2025.

Page 1

 
ARTICULATE ADVISORY LIMITED
REGISTERED NUMBER: 09610663
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024


C Webb
Director

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

Page 2

 
ARTICULATE ADVISORY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 09610663.  The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, B16 8SP.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

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

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.

 
2.3

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.

 
2.4

Borrowing costs

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

Page 3

 
ARTICULATE ADVISORY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
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.

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

Depreciation is provided on the following basis:

Motor vehicles
-
10%

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

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 - 2).

Page 4

 
ARTICULATE ADVISORY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


At 1 July 2023
75,376



At 30 June 2024

75,376



Depreciation


At 1 July 2023
15,076


Charge for the year on owned assets
7,538



At 30 June 2024

22,614



Net book value



At 30 June 2024
52,762



At 30 June 2023
60,300


5.


Debtors

2024
2023
£
£


Other debtors
-
51

-
51



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Corporation tax
-
70

Other creditors
10,335
1,335

20,335
11,405


Page 5

 
ARTICULATE ADVISORY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
26,210
31,231

26,210
31,231



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 2-5 years

Bank loans
16,210
21,231


16,210
21,231


36,210
41,231



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1


 
Page 6