Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-282025-02-282025-05-012024-03-01false0Management consultancy activites0falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13892828 2024-03-01 2025-02-28 13892828 2023-03-01 2024-02-29 13892828 2025-02-28 13892828 2024-02-29 13892828 c:Director1 2024-03-01 2025-02-28 13892828 d:OfficeEquipment 2024-03-01 2025-02-28 13892828 d:OfficeEquipment 2025-02-28 13892828 d:OfficeEquipment 2024-02-29 13892828 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 13892828 d:CurrentFinancialInstruments 2025-02-28 13892828 d:CurrentFinancialInstruments 2024-02-29 13892828 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 13892828 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 13892828 d:ShareCapital 2025-02-28 13892828 d:ShareCapital 2024-02-29 13892828 d:RetainedEarningsAccumulatedLosses 2025-02-28 13892828 d:RetainedEarningsAccumulatedLosses 2024-02-29 13892828 d:AcceleratedTaxDepreciationDeferredTax 2025-02-28 13892828 d:AcceleratedTaxDepreciationDeferredTax 2024-02-29 13892828 c:OrdinaryShareClass1 2024-03-01 2025-02-28 13892828 c:OrdinaryShareClass1 2025-02-28 13892828 c:OrdinaryShareClass1 2024-02-29 13892828 c:OrdinaryShareClass2 2024-03-01 2025-02-28 13892828 c:OrdinaryShareClass2 2025-02-28 13892828 c:FRS102 2024-03-01 2025-02-28 13892828 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 13892828 c:FullAccounts 2024-03-01 2025-02-28 13892828 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13892828 2 2024-03-01 2025-02-28 13892828 e:PoundSterling 2024-03-01 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13892828









MJRM DIGITAL LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

 
MJRM DIGITAL LTD
REGISTERED NUMBER: 13892828

BALANCE SHEET
AS AT 28 FEBRUARY 2025

2025
2024
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
730
1,246

  
730
1,246

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
-
299

Cash at bank and in hand
  
302,767
292,777

  
302,767
293,076

Creditors: amounts falling due within one year
 6 
(3,371)
(1,501)

NET CURRENT ASSETS
  
 
 
299,396
 
 
291,575

TOTAL ASSETS LESS CURRENT LIABILITIES
  
300,126
292,821

PROVISIONS FOR LIABILITIES
  

Deferred tax
 7 
(139)
(312)

  
 
 
(139)
 
 
(312)

NET ASSETS
  
299,987
292,509


CAPITAL AND RESERVES
  

Called up share capital 
 8 
1
1

Profit and loss account
  
299,986
292,508

  
299,987
292,509


Page 1

 
MJRM DIGITAL LTD
REGISTERED NUMBER: 13892828
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2025

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 profit and loss account 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: 




M J R Morris
Director

Date: 1 May 2025

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

Page 2

 
MJRM DIGITAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1.


GENERAL INFORMATION

MJRM Digital Limited is a private company limited by shares and incorporated in England and Wales. Its registered office address is 33 Salisbury Road, Redland, Bristol, BS6 7AR.

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 Company's functional and presentational currency is GBP.

The following principal accounting policies have been applied:

 
2.2

INTEREST INCOME

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

 
2.3

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 balance sheet 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 balance sheet 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 balance sheet date.


Page 3

 
MJRM DIGITAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

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%
straight line

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.

 
2.5

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.

 
2.6

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.

 
2.7

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 Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

Page 4

 
MJRM DIGITAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

4.


TANGIBLE FIXED ASSETS







Office equipment

£



COST OR VALUATION


At 1 March 2024
2,063



At 28 February 2025

2,063



DEPRECIATION


At 1 March 2024
817


Charge for the year on owned assets
516



At 28 February 2025

1,333



NET BOOK VALUE



At 28 February 2025
730



At 29 February 2024
1,246


5.


DEBTORS

2025
2024
£
£


Other debtors
-
299



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
2024
£
£

Corporation tax
1,795
-

Other creditors
1
1

Accruals and deferred income
1,575
1,500

3,371
1,501


Page 5

 
MJRM DIGITAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

7.


DEFERRED TAXATION






2025


£






At beginning of year
(312)


Charged to profit or loss
173



AT END OF YEAR
(139)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(139)
(312)


8.


SHARE CAPITAL

2025
2024
£
£
ALLOTTED, CALLED UP AND FULLY PAID



6 (2024 - 10) Ordinary shares of £0.10 each
0.60
1.00
4 (2024 - NIL) A Ordinary shares of £0.10 each
0.40
-

1.00

1.00

On 29 October 2024, the sole Ordinary share of £1 was sub-divided into ten Ordinary shares of £0.10 each. On the same date, four of these shares were redesignated as A Ordinary shares of £0.10 each.


 
Page 6