Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312025-05-21false2No description of principal activitytrue2023-06-01false2falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11384743 2023-06-01 2024-05-31 11384743 2022-06-01 2023-05-31 11384743 2024-05-31 11384743 2023-05-31 11384743 c:Director1 2023-06-01 2024-05-31 11384743 d:CurrentFinancialInstruments 2024-05-31 11384743 d:CurrentFinancialInstruments 2023-05-31 11384743 d:ShareCapital 2024-05-31 11384743 d:ShareCapital 2023-05-31 11384743 d:RetainedEarningsAccumulatedLosses 2024-05-31 11384743 d:RetainedEarningsAccumulatedLosses 2023-05-31 11384743 c:OrdinaryShareClass1 2023-06-01 2024-05-31 11384743 c:OrdinaryShareClass1 2024-05-31 11384743 c:OrdinaryShareClass2 2023-06-01 2024-05-31 11384743 c:OrdinaryShareClass2 2024-05-31 11384743 c:OrdinaryShareClass3 2023-06-01 2024-05-31 11384743 c:FRS102 2023-06-01 2024-05-31 11384743 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 11384743 c:FullAccounts 2023-06-01 2024-05-31 11384743 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 11384743 2 2023-06-01 2024-05-31 11384743 6 2023-06-01 2024-05-31 11384743 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11384743









SM BUILD CONSULTANCY LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
SM BUILD CONSULTANCY LTD
REGISTERED NUMBER: 11384743

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024


2024

2023
Note
£
£
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
-
3,615

Cash at bank and in hand
 5 
104,682
100,647

  
104,682
104,262

  

Net assets
  
104,682
104,262


Capital and reserves
  

Called up share capital 
 6 
1,000
1,000

Profit and loss account
  
103,682
103,262

  
104,682
104,262


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 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 21 May 2025.



K K Murugavarothayan
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
SM BUILD CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

SM Build Consultancy Ltd is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, United Kingdom, UB8 2FX.  
 
The company specialises in providing management consultancy services.

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

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.3

Valuation of investments

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

 
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.

 
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

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 2 (2023 - 2).

Page 2

 
SM BUILD CONSULTANCY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Debtors

2024
2023
£
£


Other debtors
-
3,615

-
3,615



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
104,682
100,647



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



400 Ordinary A Share shares of £1 each
400
400
350 Ordinary B Share shares of £1 each
350
350
250 Ordinary C Share shares of £1 each
250
250

1,000

1,000

Each share class is separate for the purpose of declaration of dividends.
The shares rank pari passu in other respects.



7.


Related party transactions

Included within other debtor is an amount of £Nil (2023 - £3,615) due from the directors of the company.


8.


Controlling party

The ultimate controlling parties are the directors by virtue of their shareholding in the company.

 
Page 3