Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-282025-02-282025-05-28false2falsetrue2024-03-01falseNo description of principal activity2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13552719 2024-02-29 13552719 2024-03-01 2025-02-28 13552719 2022-09-01 2023-08-31 13552719 2025-02-28 13552719 2023-08-31 13552719 c:Director1 2024-03-01 2025-02-28 13552719 d:CurrentFinancialInstruments 2025-02-28 13552719 d:CurrentFinancialInstruments 2023-08-31 13552719 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 13552719 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 13552719 d:ShareCapital 2025-02-28 13552719 d:ShareCapital 2023-08-31 13552719 d:RetainedEarningsAccumulatedLosses 2025-02-28 13552719 d:RetainedEarningsAccumulatedLosses 2023-08-31 13552719 c:FRS102 2024-03-01 2025-02-28 13552719 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 13552719 c:FullAccounts 2024-03-01 2025-02-28 13552719 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13552719 e:PoundSterling 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure

Registered number: 13552719









MURRAY DORRELL ASSOCIATES LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 FEBRUARY 2025

 
MURRAY DORRELL ASSOCIATES LTD
REGISTERED NUMBER: 13552719

BALANCE SHEET
AS AT 28 FEBRUARY 2025

28 February
31 August
2025
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
3,021
-

Cash at bank and in hand
 5 
13,470
11,026

  
16,491
11,026

Creditors: amounts falling due within one year
 6 
(13,391)
(8,675)

Net current assets
  
 
 
3,100
 
 
2,351

Total assets less current liabilities
  
3,100
2,351

  

Net assets
  
3,100
2,351


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
3,000
2,251

  
3,100
2,351


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 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 by: 




G Murray
Director

Date: 28 May 2025
Page 1

 
MURRAY DORRELL ASSOCIATES LTD
REGISTERED NUMBER: 13552719
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2025


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

Page 2

 
MURRAY DORRELL ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

1.


General information

Murray Dorrell Associates Ltd is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report.

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

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.

Page 3

 
MURRAY DORRELL ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 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.


3.


Employees

2025
2023
£
£

Wages and salaries
33,100
11,100

33,100
11,100


The average monthly number of employees, including directors, during the period was 2 (2024 - 2).


4.


Debtors

28 February
29 February
2025
2023
£
£


Other debtors
3,021
-

3,021
-


Page 4

 
MURRAY DORRELL ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

5.


Cash and cash equivalents

28 February
31 August
2025
2023
£
£

Cash at bank and in hand
13,470
11,026

13,470
11,026



6.


Creditors: Amounts falling due within one year

28 February
31 August
2025
2023
£
£

Corporation tax
1,691
6,112

Other creditors
-
463

Accruals and deferred income
11,700
2,100

13,391
8,675



7.


Related party transactions

At the balance sheet date the company was owed £3,021 (2023: Credit £463) by the directors. This loan was interest-free and there was repaid to the company within 9 months of the period end.

 
Page 5