Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302025-05-01trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2023-10-01false11truefalse 04410096 2023-10-01 2024-09-30 04410096 2022-10-01 2023-09-30 04410096 2024-09-30 04410096 2023-09-30 04410096 c:CompanySecretary1 2023-10-01 2024-09-30 04410096 c:Director1 2023-10-01 2024-09-30 04410096 c:RegisteredOffice 2023-10-01 2024-09-30 04410096 d:MotorVehicles 2023-10-01 2024-09-30 04410096 d:MotorVehicles 2024-09-30 04410096 d:MotorVehicles 2023-09-30 04410096 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04410096 d:FurnitureFittings 2023-10-01 2024-09-30 04410096 d:FurnitureFittings 2024-09-30 04410096 d:FurnitureFittings 2023-09-30 04410096 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04410096 d:ComputerEquipment 2023-10-01 2024-09-30 04410096 d:ComputerEquipment 2024-09-30 04410096 d:ComputerEquipment 2023-09-30 04410096 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04410096 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04410096 d:CurrentFinancialInstruments 2024-09-30 04410096 d:CurrentFinancialInstruments 2023-09-30 04410096 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 04410096 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 04410096 d:ShareCapital 2024-09-30 04410096 d:ShareCapital 2023-09-30 04410096 d:RetainedEarningsAccumulatedLosses 2024-09-30 04410096 d:RetainedEarningsAccumulatedLosses 2023-09-30 04410096 c:FRS102 2023-10-01 2024-09-30 04410096 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04410096 c:FullAccounts 2023-10-01 2024-09-30 04410096 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04410096 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 04410096







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


EXMAC LIMITED






































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EXMAC LIMITED
 


 
COMPANY INFORMATION


Director
M N Bailey 




Company secretary
S A Bailey



Registered number
04410096



Registered office
Richmond House
Walkern Road

Stevenage

SG1 3QP




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


EXMAC LIMITED
 



CONTENTS



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


 


EXMAC LIMITED
REGISTERED NUMBER:04410096



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
84

  
-
84

Current assets
  

Debtors: amounts falling due within one year
 5 
9,363
8,703

Cash at bank and in hand
  
13,968
20,132

  
23,331
28,835

Creditors: amounts falling due within one year
 6 
(23,311)
(28,508)

Net current assets
  
 
 
20
 
 
327

Total assets less current liabilities
  
20
411

  

Net assets
  
20
411


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
18
409

  
20
411


Page 1

 


EXMAC LIMITED
REGISTERED NUMBER:04410096


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 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 by: 




................................................
M N Bailey
Director

Date: 1 May 2025

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

Page 2

 


EXMAC LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Exmac 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

Going concern

The financial statements are no longer being prepared on a going concern basis. The company has ceased trading and the director will be seeking to have the company struck off the register.

 
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.

Page 3

 


EXMAC LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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
-
33%
Fixtures and fittings
-
33%
Computer equipment
-
25%

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

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 1 (2023 - 1).

Page 4

 


EXMAC LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 October 2023
11,328
5,875
1,367
18,570



At 30 September 2024

11,328
5,875
1,367
18,570



Depreciation


At 1 October 2023
11,328
5,875
1,283
18,486


Charge for the year on owned assets
-
-
84
84



At 30 September 2024

11,328
5,875
1,367
18,570



Net book value



At 30 September 2024
-
-
-
-



At 30 September 2023
-
-
84
84


5.


Debtors

2024
2023
£
£


Trade debtors
2,400
2,400

Other debtors
6,963
6,303

9,363
8,703



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
369
179

Corporation tax
740
2,452

Other creditors
18,802
24,677

Accruals and deferred income
3,400
1,200

23,311
28,508


Page 5

 


EXMAC LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Related party transactions

At the balance sheet date the company owed £17,213 (2023: £24,614) to the director. The balance can be found within creditors due within one year. No interest is being charged on this loan.

 
Page 6