Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31Management consultancy activities2023-09-01false11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13570032 2023-09-01 2024-08-31 13570032 2022-09-01 2023-08-31 13570032 2024-08-31 13570032 2023-08-31 13570032 c:Director1 2023-09-01 2024-08-31 13570032 d:ComputerEquipment 2023-09-01 2024-08-31 13570032 d:ComputerEquipment 2024-08-31 13570032 d:ComputerEquipment 2023-08-31 13570032 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 13570032 d:CurrentFinancialInstruments 2024-08-31 13570032 d:CurrentFinancialInstruments 2023-08-31 13570032 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 13570032 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 13570032 d:ShareCapital 2024-08-31 13570032 d:ShareCapital 2023-08-31 13570032 d:RetainedEarningsAccumulatedLosses 2024-08-31 13570032 d:RetainedEarningsAccumulatedLosses 2023-08-31 13570032 c:OrdinaryShareClass1 2023-09-01 2024-08-31 13570032 c:OrdinaryShareClass1 2024-08-31 13570032 c:OrdinaryShareClass1 2023-08-31 13570032 c:FRS102 2023-09-01 2024-08-31 13570032 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13570032 c:FullAccounts 2023-09-01 2024-08-31 13570032 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13570032 2 2023-09-01 2024-08-31 13570032 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13570032









STOKES-WATERS & DAUGHTERS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
STOKES-WATERS & DAUGHTERS LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
STOKES-WATERS & DAUGHTERS LTD
REGISTERED NUMBER: 13570032

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
313
794

  
313
794

Current assets
  

Debtors: amounts falling due within one year
 5 
7,730
27,607

Bank and cash balances
  
8
3,825

  
7,738
31,432

Creditors: amounts falling due within one year
 6 
(10,820)
(27,510)

Net current (liabilities)/assets
  
 
 
(3,082)
 
 
3,922

Total assets less current liabilities
  
(2,769)
4,716

  

Net (liabilities)/assets
  
(2,769)
4,716


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
(2,770)
4,715

  
(2,769)
4,716


Page 1

 
STOKES-WATERS & DAUGHTERS LTD
REGISTERED NUMBER: 13570032
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 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 24 April 2025.




Amanda Stokes-Waters
Director

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

Page 2

 
STOKES-WATERS & DAUGHTERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Stokes-Waters & Daughters Ltd is a private company limited by shares and registered in England & Wales. The address of its registered office is Regina House, 124 Finchley Road, London, NW3 5JS.

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

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:

Management consultancy fees are recognised when the services are provided.

 
2.3

Interest income

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

 
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.


 
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.

Page 3

 
STOKES-WATERS & DAUGHTERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

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:

Computer equipment
-
2 years staight 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.

 
2.6

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. 

 
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
STOKES-WATERS & DAUGHTERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Computer equipment

£



Cost


At 1 September 2023
1,443



At 31 August 2024

1,443



Depreciation


At 1 September 2023
649


Charge for the year on owned assets
481



At 31 August 2024

1,130



Net book value



At 31 August 2024
313



At 31 August 2023
794


5.


Debtors

2024
2023
£
£


Trade debtors
-
7,140

Other debtors
7,730
20,129

Prepayments and accrued income
-
338

7,730
27,607


Page 5

 
STOKES-WATERS & DAUGHTERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
5,000
2,600

Other taxation and social security
-
22,910

Accruals and deferred income
5,820
2,000

10,820
27,510



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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



8.


Related party transactions

At the reporting date, the Director owed the Company £6,110 (2023: £20,129). Interest of £292 was charged on the loan during the year. The loan was subsequently repaid following the reporting date.

 
Page 6