Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-19No description of principal activitytruefalsefalse2023-12-151The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true 15354799 2023-12-14 15354799 2023-12-15 2024-12-31 15354799 2022-12-15 2023-12-14 15354799 2024-12-31 15354799 c:Director1 2023-12-15 2024-12-31 15354799 d:CurrentFinancialInstruments 2024-12-31 15354799 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15354799 d:ShareCapital 2023-12-15 2024-12-31 15354799 d:ShareCapital 2024-12-31 15354799 d:RetainedEarningsAccumulatedLosses 2023-12-15 2024-12-31 15354799 d:RetainedEarningsAccumulatedLosses 2024-12-31 15354799 c:OrdinaryShareClass1 2023-12-15 2024-12-31 15354799 c:OrdinaryShareClass1 2024-12-31 15354799 c:FRS102 2023-12-15 2024-12-31 15354799 c:AuditExempt-NoAccountantsReport 2023-12-15 2024-12-31 15354799 c:FullAccounts 2023-12-15 2024-12-31 15354799 c:PrivateLimitedCompanyLtd 2023-12-15 2024-12-31 15354799 e:PoundSterling 2023-12-15 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 15354799






AUSTEN MAY SURVEYING LIMITED

UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 DECEMBER 2024

 
AUSTEN MAY SURVEYING LIMITED
REGISTERED NUMBER: 15354799

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
Note
£

  

Current assets
  

Cash at bank and in hand
  
9,765

  
9,765

Creditors: amounts falling due within one year
  
(7,722)

Net current assets
  
 
 
2,043

Total assets less current liabilities
  
2,043

  

Net assets
  
2,043


Capital and reserves
  

Called up share capital 
 6 
1

Profit and loss account
 7 
2,042

  
2,043


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 period 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 comprehensive income 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 19 May 2025.




L J McAllister
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
AUSTEN MAY SURVEYING LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Profit for the period
-
25,042
25,042
Total comprehensive income for the period
-
25,042
25,042


Contributions by and distributions to owners

Dividends: Equity capital
-
(23,000)
(23,000)

Shares issued during the period
1
-
1


Total transactions with owners
1
(23,000)
(22,999)


At 31 December 2024
1
2,042
2,043

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
AUSTEN MAY SURVEYING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

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

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.


 
1.4

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.

 
1.5

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 3

 
AUSTEN MAY SURVEYING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.Accounting policies (continued)

 
1.6

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.


2.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Prepayments & Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.


3.


Employees

2024
£

Wages and salaries
3,143

3,143


The average monthly number of employees, including directors, during the period was 1.


4.


Cash and cash equivalents

2024
£

Cash at bank and in hand
9,765

9,765


Page 4

 
AUSTEN MAY SURVEYING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
5,922

Accruals and deferred income
1,800

7,722



6.


Share capital

2024
£
Allotted, called up and fully paid


1 Ordinary share of £1.00
1


On incorporation, 1 Ordinary share of £1.00 was issued at par.


7.


Reserves

Profit and loss account

The profit and loss reserve is fully distributable.

 
Page 5