Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312025-05-162024-01-01falseConsultancy44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07154605 2024-01-01 2024-12-31 07154605 2023-01-01 2023-12-31 07154605 2024-12-31 07154605 2023-12-31 07154605 c:Director2 2024-01-01 2024-12-31 07154605 d:FurnitureFittings 2024-01-01 2024-12-31 07154605 d:FurnitureFittings 2024-12-31 07154605 d:FurnitureFittings 2023-12-31 07154605 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07154605 d:CurrentFinancialInstruments 2024-12-31 07154605 d:CurrentFinancialInstruments 2023-12-31 07154605 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07154605 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07154605 d:ShareCapital 2024-12-31 07154605 d:ShareCapital 2023-12-31 07154605 d:RetainedEarningsAccumulatedLosses 2024-12-31 07154605 d:RetainedEarningsAccumulatedLosses 2023-12-31 07154605 c:FRS102 2024-01-01 2024-12-31 07154605 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07154605 c:FullAccounts 2024-01-01 2024-12-31 07154605 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07154605 2 2024-01-01 2024-12-31 07154605 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 07154605









WARNER ROGERS CONSULTANCY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
WARNER ROGERS CONSULTANCY LIMITED
REGISTERED NUMBER: 07154605

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,849
8,326

  
6,849
8,326

Current assets
  

Debtors: amounts falling due within one year
 5 
99,665
69,372

Cash at bank and in hand
 6 
123,438
293,770

  
223,103
363,142

Creditors: amounts falling due within one year
 7 
(105,268)
(119,495)

Net current assets
  
 
 
117,835
 
 
243,647

Total assets less current liabilities
  
124,684
251,973

  

Net assets
  
124,684
251,973


Capital and reserves
  

Called up share capital 
  
101
101

Profit and loss account
  
124,583
251,872

  
124,684
251,973


Page 1

 
WARNER ROGERS CONSULTANCY LIMITED
REGISTERED NUMBER: 07154605
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

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 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 16 May 2025.




................................................
Dr Jody E Warner-Rogers
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
WARNER ROGERS CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Warner Rogers Consultancy Limited is a private company limited by shares, incorporated in England and Wales. The principal activities of the Company were that of consultant neuropsychologist and chartered clinical psychologist.

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:

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.

 
2.3

Interest income

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

 
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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
WARNER ROGERS CONSULTANCY 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 balance sheet date in the countries where the Company operates and generates income.


 
2.6

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
reducing balance

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.
Page 4

 
WARNER ROGERS CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.10

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 January 2024
41,237


Additions
806



At 31 December 2024

42,043



Depreciation


At 1 January 2024
32,911


Charge for the year on owned assets
2,283



At 31 December 2024

35,194



Net book value



At 31 December 2024
6,849



At 31 December 2023
8,326

Page 5

 
WARNER ROGERS CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
80,693
66,154

Other debtors
18,074
2,320

Prepayments and accrued income
898
898

99,665
69,372


Included within other debtors due within one year is a loan to Dr Marcus J C Rogers and Dr Jody E Warner-Rogers, the directors, amounting to £17,000 (2023 - £NIL)




6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
123,438
293,770

123,438
293,770



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
86,924
84,629

Other taxation and social security
12,974
25,967

Other creditors
3,000
6,620

Accruals and deferred income
2,370
2,279

105,268
119,495



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension charge represents contributions due from the Company and amount to £66,658 (2023 - £30,749). Contributions totalling £2,168 (2023 - £2,168) were payable to the fund at the balance sheet date and are included in creditors.

Page 6

 
WARNER ROGERS CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Controlling party

The Company is controlled by the director, Dr Marcus J C Rogers, by virtue of his shareholding as described in the Directors' report.

 
Page 7