Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-234No description of principal activity4falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-09-01falsetruefalse 14274420 2023-09-01 2024-08-31 14274420 2022-08-03 2023-08-31 14274420 2024-08-31 14274420 2023-08-31 14274420 c:Director2 2023-09-01 2024-08-31 14274420 d:CurrentFinancialInstruments 2024-08-31 14274420 d:CurrentFinancialInstruments 2023-08-31 14274420 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 14274420 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 14274420 d:ShareCapital 2024-08-31 14274420 d:ShareCapital 2023-08-31 14274420 d:RetainedEarningsAccumulatedLosses 2024-08-31 14274420 d:RetainedEarningsAccumulatedLosses 2023-08-31 14274420 c:FRS102 2023-09-01 2024-08-31 14274420 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 14274420 c:FullAccounts 2023-09-01 2024-08-31 14274420 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 14274420 6 2023-09-01 2024-08-31 14274420 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 14274420










FINLEY JAMES HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
FINLEY JAMES HOLDINGS LIMITED
REGISTERED NUMBER: 14274420

BALANCE SHEET
AS AT 31 AUGUST 2024

As restated
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
50
50

  
50
50

Current assets
  

Debtors: amounts falling due within one year
 5 
29,950
596

Cash at bank and in hand
 6 
113,559
61,604

  
143,509
62,200

Creditors: amounts falling due within one year
 7 
(28,808)
(15,740)

Net current assets
  
 
 
114,701
 
 
46,460

Total assets less current liabilities
  
114,751
46,510

  

Net assets
  
114,751
46,510


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
114,551
46,310

  
114,751
46,510


Page 1

 
FINLEY JAMES HOLDINGS LIMITED
REGISTERED NUMBER: 14274420

BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 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 23 May 2025.




James Smith
Director

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

Page 2

 
FINLEY JAMES HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Finley James Holdings Limited is a private limited company incorporated in England and Wales. The registered office is 7a Juliet Way, Purfleet Industrial Estate, Purfleet, Essex RM15 4YD.

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

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.

 
2.4

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


Page 3

 
FINLEY JAMES HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.6

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
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.


3.


Employees

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

Page 4

 
FINLEY JAMES HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 September 2023
50



At 31 August 2024
50





5.


Debtors

2024
2023
£
£


Amounts owed by joint ventures and associated undertakings
29,950
-

Other debtors
-
596

29,950
596



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
113,559
61,604



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to joint ventures
-
50

Corporation tax
20,985
12,190

Other taxation and social security
1,149
-

Other creditors
3,692
-

Accruals and deferred income
2,982
3,500

28,808
15,740


Page 5

 
FINLEY JAMES HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

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 cost charge represents contributions payable by the Company  to the fund and amounted to £791 (2023 - £Nil). Contributions totalling £192 (2023 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.


Page 6