Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312025-05-06false2024-01-01No description of principal activity79truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07325500 2024-01-01 2024-12-31 07325500 2023-01-01 2023-12-31 07325500 2024-12-31 07325500 2023-12-31 07325500 c:Director1 2024-01-01 2024-12-31 07325500 c:RegisteredOffice 2024-01-01 2024-12-31 07325500 d:OfficeEquipment 2024-01-01 2024-12-31 07325500 d:OfficeEquipment 2024-12-31 07325500 d:OfficeEquipment 2023-12-31 07325500 d:Goodwill 2024-12-31 07325500 d:Goodwill 2023-12-31 07325500 d:CurrentFinancialInstruments 2024-12-31 07325500 d:CurrentFinancialInstruments 2023-12-31 07325500 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07325500 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07325500 d:ShareCapital 2024-12-31 07325500 d:ShareCapital 2023-12-31 07325500 d:RetainedEarningsAccumulatedLosses 2024-12-31 07325500 d:RetainedEarningsAccumulatedLosses 2023-12-31 07325500 c:FRS102 2024-01-01 2024-12-31 07325500 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07325500 c:FullAccounts 2024-01-01 2024-12-31 07325500 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07325500 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 07325500







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


VANESSA MCCALLUM ESTATES LIMITED






































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VANESSA MCCALLUM ESTATES LIMITED
 


 
COMPANY INFORMATION


Director
V C McCallum-Willoughby 




Registered number
07325500



Registered office
Maple House
High Street

Potters Bar

EN6 5BS




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


VANESSA MCCALLUM ESTATES LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6


 


VANESSA MCCALLUM ESTATES LIMITED
REGISTERED NUMBER:07325500



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 6 
42,339
17,546

Cash at bank and in hand
  
159,763
165,968

  
202,102
183,514

Creditors: amounts falling due within one year
 7 
(89,961)
(76,475)

Net current assets
  
 
 
112,141
 
 
107,039

Total assets less current liabilities
  
112,141
107,039

  

Net assets
  
112,141
107,039


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
112,140
107,038

  
112,141
107,039


Page 1

 


VANESSA MCCALLUM ESTATES LIMITED
REGISTERED NUMBER:07325500


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 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 by: 




................................................
V C McCallum-Willoughby
Director

Date: 6 May 2025

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

Page 2

 


VANESSA MCCALLUM ESTATES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Vanessa McCallum Estates Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.
The presentation currency of the financial statements is the Pound 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

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:

  
2.3

Revenue recognition

Revenue relating to rental commission is recognised in the month of the service provided.
Revenue from exchange fees are recognised by reference to the legal exchange date of the transaction.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


VANESSA MCCALLUM ESTATES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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 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.

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.7

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:

Office equipment
-
25%
on cost

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

 


VANESSA MCCALLUM ESTATES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.8

Financial instruments

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2023 - 9).


4.


Intangible assets




Goodwill

£



Cost


At 1 January 2024
120,000



At 31 December 2024

120,000



Amortisation


At 1 January 2024
120,000



At 31 December 2024

120,000



Net book value



At 31 December 2024
-



At 31 December 2023
-



Page 5

 


VANESSA MCCALLUM ESTATES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2024
2,950



At 31 December 2024

2,950



Depreciation


At 1 January 2024
2,950



At 31 December 2024

2,950



Net book value



At 31 December 2024
-



At 31 December 2023
-


6.


Debtors

2024
2023
£
£


Trade debtors
42,339
10,889

Tax recoverable
-
6,657

42,339
17,546



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
4,637
3,881

Corporation tax
10,777
-

Other taxation and social security
21,324
17,763

Other creditors
51,373
53,151

Accruals and deferred income
1,850
1,680

89,961
76,475


 
Page 6