Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312025-05-132024-04-01No description of principal activityfalse11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14754521 2024-04-01 2025-03-31 14754521 2023-03-24 2024-03-31 14754521 2025-03-31 14754521 2024-03-31 14754521 c:Director1 2024-04-01 2025-03-31 14754521 d:OfficeEquipment 2024-04-01 2025-03-31 14754521 d:OfficeEquipment 2025-03-31 14754521 d:OfficeEquipment 2024-03-31 14754521 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14754521 d:CurrentFinancialInstruments 2025-03-31 14754521 d:CurrentFinancialInstruments 2024-03-31 14754521 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14754521 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14754521 d:ShareCapital 2025-03-31 14754521 d:ShareCapital 2024-03-31 14754521 d:RetainedEarningsAccumulatedLosses 2025-03-31 14754521 d:RetainedEarningsAccumulatedLosses 2024-03-31 14754521 c:FRS102 2024-04-01 2025-03-31 14754521 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14754521 c:FullAccounts 2024-04-01 2025-03-31 14754521 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14754521 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 14754521










SJK BUSINESS CONSULTING LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
SJK BUSINESS CONSULTING LTD
REGISTERED NUMBER: 14754521

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
508
1,016

  
508
1,016

Current assets
  

Debtors: amounts falling due within one year
 5 
27,060
9,323

Cash at bank and in hand
  
54,342
9,734

  
81,402
19,057

Creditors: amounts falling due within one year
 6 
(26,864)
(9,141)

Net current assets
  
 
 
54,538
 
 
9,916

Total assets less current liabilities
  
55,046
10,932

  

Net assets
  
55,046
10,932


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
55,036
10,922

  
55,046
10,932


Page 1

 
SJK BUSINESS CONSULTING LTD
REGISTERED NUMBER: 14754521
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

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 13 May 2025.




S J Kissane
Director

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

Page 2

 
SJK BUSINESS CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies

 
1.1

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:

 
1.2

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.

 
1.3

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.

 
1.4

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.


 
1.5

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

 
SJK BUSINESS CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies (continued)


1.5
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:

Office equipment
-
33%
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.

 
1.6

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.

 
1.7

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.

 
1.8

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.

 
1.9

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.

Page 4

 
SJK BUSINESS CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.


General information

SJK Business Consulting Ltd is a private company, limited by shares and incorporated in England.
Its registered number is: 14754521
Its Registered office is:
Invision House
Wilbury Way
Hitchin
Hertfordshire 
SG4 0TY


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2024
1,524



At 31 March 2025

1,524



Depreciation


At 1 April 2024
508


Charge for the year on owned assets
508



At 31 March 2025

1,016



Net book value



At 31 March 2025
508


5.


Debtors

2025
2024
£
£


Trade debtors
27,060
9,323

27,060
9,323


Page 5

 
SJK BUSINESS CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
14,591
2,592

Other taxation and social security
6,678
1,475

Other creditors
4,595
4,474

Accruals and deferred income
1,000
600

26,864
9,141


 
Page 6