Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-1912023-10-01falseNo description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06439682 2023-10-01 2024-12-31 06439682 2022-10-01 2023-09-30 06439682 2024-12-31 06439682 2023-09-30 06439682 c:Director1 2023-10-01 2024-12-31 06439682 d:OfficeEquipment 2023-10-01 2024-12-31 06439682 d:OfficeEquipment 2024-12-31 06439682 d:OfficeEquipment 2023-09-30 06439682 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-12-31 06439682 d:CurrentFinancialInstruments 2024-12-31 06439682 d:CurrentFinancialInstruments 2023-09-30 06439682 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06439682 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 06439682 d:ShareCapital 2024-12-31 06439682 d:ShareCapital 2023-09-30 06439682 d:RetainedEarningsAccumulatedLosses 2024-12-31 06439682 d:RetainedEarningsAccumulatedLosses 2023-09-30 06439682 c:OrdinaryShareClass1 2023-10-01 2024-12-31 06439682 c:OrdinaryShareClass1 2024-12-31 06439682 c:OrdinaryShareClass1 2023-09-30 06439682 c:OrdinaryShareClass2 2023-10-01 2024-12-31 06439682 c:OrdinaryShareClass2 2024-12-31 06439682 c:OrdinaryShareClass2 2023-09-30 06439682 c:FRS102 2023-10-01 2024-12-31 06439682 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-12-31 06439682 c:FullAccounts 2023-10-01 2024-12-31 06439682 c:PrivateLimitedCompanyLtd 2023-10-01 2024-12-31 06439682 e:PoundSterling 2023-10-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06439682










METZGER BUSINESS SEARCH LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
METZGER BUSINESS SEARCH LTD
REGISTERED NUMBER: 06439682

BALANCE SHEET
AS AT 31 DECEMBER 2024

 
31 December
30 September
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 3 
2,191
1,732

  
2,191
1,732

Current assets
  

Debtors: amounts falling due within one year
 4 
2,265
85,430

Cash at bank and in hand
 5 
134,349
72,316

  
136,614
157,746

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(84,433)
(106,346)

Net current assets
  
 
 
52,181
 
 
51,400

Total assets less current liabilities
  
54,372
53,132

  

Net assets
  
54,372
53,132


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
53,372
52,132

  
54,372
53,132


Page 1

 
METZGER BUSINESS SEARCH LTD
REGISTERED NUMBER: 06439682

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 period 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 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 by: 




................................................
J S Metzger
Director

Date: 19 May 2025

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

Page 2

 
METZGER BUSINESS SEARCH LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

The Company is a private company limited by shares, and is incorporated in England and Wales, registration number 06439682. The address of its registered office is 8th Floor South, Reading Bridge House, George Street, Reading, Berkshire, United Kingdom, RG1 8LS.
The Company has extended the year ended from 30 September 2024 to 31 December 2024.

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

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.


 
2.4

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

 
METZGER BUSINESS SEARCH LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.4
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 method

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.

 
2.5

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.

 
2.6

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.

 
2.7

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.

  
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.9

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

 
METZGER BUSINESS SEARCH LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Tangible fixed assets







Office equipment

£



Cost or valuation


At 1 October 2023
2,078


Additions
1,507



At 31 December 2024

3,585



Depreciation


At 1 October 2023
346


Charge for the period on owned assets
1,048



At 31 December 2024

1,394



Net book value



At 31 December 2024
2,191



At 30 September 2023
1,732

Page 5

 
METZGER BUSINESS SEARCH LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Debtors

31 December
30 September
2024
2023
£
£


Trade debtors
-
60,600

Prepayments and accrued income
2,265
24,830

2,265
85,430



5.


Cash and cash equivalents

31 December
30 September
2024
2023
£
£

Cash at bank and in hand
134,349
72,316



6.


Creditors: Amounts falling due within one year

31 December
30 September
2024
2023
£
£

Bank loans
-
12,873

Trade creditors
1,972
6,395

Amounts owed to group undertakings
60,822
45,907

Corporation tax
-
14,180

Other taxation and social security
15,810
16,305

Other creditors
20
20

Accruals and deferred income
5,809
10,666

84,433
106,346


The Company took a Coronavirus Business Interruption Loan of £68,300 in the year ended 30 September 2020. The loan was interest free for the first 12 months and interest is payable at BOE + 2.99% thereafter. The loan is repayable over 5 years. The Company has made additional repayments and the loan has been fully repaid in the year.

Page 6

 
METZGER BUSINESS SEARCH LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

7.


Share capital

31 December
30 September
2024
2023
£
£
Allotted, called up and fully paid



7,500 (2023 - 7,500) Ordinary A shares of £0.10 each
750
750
2,500 (2023 - 2,500) Ordinary B shares of £0.10 each
250
250

1,000

1,000



8.


Related party transactions

Included in creditors is an amount of £20 (2023: £20) owed to the directors. The amounts outstanding are interest free and unsecured.
Included in creditors is an amount of £60,837 (2023: £45,907) owed to Metzger Search and Selection Limited, a fellow subsidiary. Metzger Search and Selection Limited has recharged £57,930 (2023: £35,280) to the Company in relation to business expenses.


9.


Controlling party

At the balance sheet date, the parent company is Metzger Group Limited. The ultimate controlling party is J Metzger and P Thomas, directors of the Company.


Page 7