Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-23falsefalseNo description of principal activityfalse2024-04-0133trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. NI601747 2024-04-01 2025-03-31 NI601747 2023-04-01 2024-03-31 NI601747 2025-03-31 NI601747 2024-03-31 NI601747 c:Director1 2024-04-01 2025-03-31 NI601747 d:CurrentFinancialInstruments 2025-03-31 NI601747 d:CurrentFinancialInstruments 2024-03-31 NI601747 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 NI601747 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 NI601747 d:ShareCapital 2025-03-31 NI601747 d:ShareCapital 2024-03-31 NI601747 d:RetainedEarningsAccumulatedLosses 2025-03-31 NI601747 d:RetainedEarningsAccumulatedLosses 2024-03-31 NI601747 c:OrdinaryShareClass1 2024-04-01 2025-03-31 NI601747 c:OrdinaryShareClass1 2025-03-31 NI601747 c:OrdinaryShareClass1 2024-03-31 NI601747 c:FRS102 2024-04-01 2025-03-31 NI601747 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 NI601747 c:FullAccounts 2024-04-01 2025-03-31 NI601747 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI601747 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: NI601747










Michael Walker Consulting Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 March 2025

 
Michael Walker Consulting Limited
Registered number: NI601747

Balance Sheet
As at 31 March 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
9,935
8,069

Cash at bank and in hand
  
57,453
94,285

  
67,388
102,354

Creditors: amounts falling due within one year
 4 
(20,240)
(19,471)

Net current assets
  
 
 
47,148
 
 
82,883

Total assets less current liabilities
  
47,148
82,883

  

Net assets
  
47,148
82,883


Capital and reserves
  

Called up share capital 
 5 
1
1

Profit and loss account
  
47,147
82,882

Total equity
  
47,148
82,883


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 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 on 23 May 2025.




Michael Walker
Director

The notes on pages 2 to 4 form part of these financial statements.

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Page 1

 
Michael Walker Consulting Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 March 2025

1.


General information

Michael Walker Consulting Ltd is a private company limited by shares incorporated in Northern Ireland. The registration number and address of the registered office are given in the company information section of these financial statements.

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 Director of Michael Walker Consulting Ltd has reviewed the resources available and believe that the company has adequate resources to continue in operational existence for the foreseeable future. 
Accordingly, Michael Walker Consulting Ltd continues to adopt the going concern basis in preparing the financial statements.

 
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.

 
2.4

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.

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Page 2

 
Michael Walker Consulting Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 March 2025

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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.

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Page 3

 
Michael Walker Consulting Limited
 

 
Notes to the Financial Statements
For the Year Ended 31 March 2025

3.


Debtors: amounts falling due within one year

2025
2024
£
£


Trade debtors
8,383
6,517

Tax recoverable
1,552
1,552

9,935
8,069



4.


Creditors: amounts falling due within one year

2025
2024
£
£

Other taxation and social security
1,931
1,376

Other creditors
15,339
15,340

Accruals and deferred income
2,970
2,755

20,240
19,471



5.


Called Up Share Capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) Ordinary share of £1.00000
1
1



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