Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-23No description of principal activity2024-01-01false44truetruefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06675229 2024-01-01 2024-12-31 06675229 2023-01-01 2023-12-31 06675229 2024-12-31 06675229 2023-12-31 06675229 c:Director1 2024-01-01 2024-12-31 06675229 c:Director2 2024-01-01 2024-12-31 06675229 d:FurnitureFittings 2024-01-01 2024-12-31 06675229 d:FurnitureFittings 2024-12-31 06675229 d:FurnitureFittings 2023-12-31 06675229 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 06675229 d:OfficeEquipment 2024-01-01 2024-12-31 06675229 d:OfficeEquipment 2024-12-31 06675229 d:OfficeEquipment 2023-12-31 06675229 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 06675229 d:ComputerEquipment 2024-01-01 2024-12-31 06675229 d:ComputerEquipment 2024-12-31 06675229 d:ComputerEquipment 2023-12-31 06675229 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 06675229 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 06675229 d:Goodwill 2024-12-31 06675229 d:Goodwill 2023-12-31 06675229 d:CurrentFinancialInstruments 2024-12-31 06675229 d:CurrentFinancialInstruments 2023-12-31 06675229 d:Non-currentFinancialInstruments 2024-12-31 06675229 d:Non-currentFinancialInstruments 2023-12-31 06675229 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06675229 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06675229 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 06675229 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 06675229 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 06675229 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 06675229 d:ShareCapital 2024-12-31 06675229 d:ShareCapital 2023-12-31 06675229 d:RetainedEarningsAccumulatedLosses 2024-12-31 06675229 d:RetainedEarningsAccumulatedLosses 2023-12-31 06675229 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 06675229 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 06675229 c:FRS102 2024-01-01 2024-12-31 06675229 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06675229 c:FullAccounts 2024-01-01 2024-12-31 06675229 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06675229 2 2024-01-01 2024-12-31 06675229 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 06675229










ANDERSON GARDNER FINANCIAL PLANNING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ANDERSON GARDNER FINANCIAL PLANNING LIMITED
REGISTERED NUMBER: 06675229

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
7,303
13,593

  
7,303
13,593

Current assets
  

Debtors: amounts falling due within one year
 6 
61,743
53,196

Cash at bank and in hand
 7 
45,377
37,081

  
107,120
90,277

Creditors: amounts falling due within one year
 8 
(112,054)
(112,905)

Net current liabilities
  
 
 
(4,934)
 
 
(22,628)

Total assets less current liabilities
  
2,369
(9,035)

Creditors: amounts falling due after more than one year
 9 
-
(24,529)

Provisions for liabilities
  

Deferred tax
 11 
(1,826)
(3,398)

  
 
 
(1,826)
 
 
(3,398)

Net assets/(liabilities)
  
543
(36,962)


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
539
(36,966)

  
543
(36,962)


Page 1

 
ANDERSON GARDNER FINANCIAL PLANNING LIMITED
REGISTERED NUMBER: 06675229

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 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.




Mrs J Moyies
Mr A Sheehan
Director
Director

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
ANDERSON GARDNER FINANCIAL PLANNING LIMITED
 

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

1.


General information

Anderson Gardner Financial Planning Limited is a company limited by shares and was incorporated in Wales.
The registered office is:
Unit C5 Seedbed Centre,
Vanguard Way,
Shoeburyness,
Southend on Sea,
Essex SS3 9QY
The registered number is 06675229.

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

Going concern

The company ceased trading on 28 February 2025 and therefore the financial statements are not prepared on the going concern basis.
 

 
2.3

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.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 3

 
ANDERSON GARDNER FINANCIAL PLANNING LIMITED
 

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

2.Accounting policies (continued)

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.8

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.

 
2.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 4

 
ANDERSON GARDNER FINANCIAL PLANNING LIMITED
 

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

2.Accounting policies (continued)

 
2.10

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.11

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.

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:

Fixtures and fittings
-
20%
Straight line
Office equipment
-
20%
Straight line
Computer equipment
-
20%
Reducing balance

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.

 
2.12

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.

 
2.13

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.

 
2.14

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 5

 
ANDERSON GARDNER FINANCIAL PLANNING LIMITED
 

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

2.Accounting policies (continued)

 
2.15

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.16

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 4 (2023 - 4).


4.


Intangible assets




Goodwill

£



Cost


At 1 January 2024
56,959



At 31 December 2024

56,959



Amortisation


At 1 January 2024
56,959



At 31 December 2024

56,959



Net book value



At 31 December 2024
-



At 31 December 2023
-



Page 6

 
ANDERSON GARDNER FINANCIAL PLANNING LIMITED
 

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

5.


Tangible fixed assets





Fixtures and fittings
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2024
19,330
8,535
23,431
51,296


Additions
-
-
749
749



At 31 December 2024

19,330
8,535
24,180
52,045



Depreciation


At 1 January 2024
14,927
6,549
16,226
37,702


Charge for the year on owned assets
3,866
1,708
1,466
7,040



At 31 December 2024

18,793
8,257
17,692
44,742



Net book value



At 31 December 2024
537
278
6,488
7,303



At 31 December 2023
4,403
1,985
7,205
13,593


6.


Debtors

2024
2023
£
£


Trade debtors
36,645
32,702

Other debtors
25,098
20,299

Prepayments and accrued income
-
195

61,743
53,196


Included within other debtors due within one year is a loan to a director, amounting to £4,399(2023 - £Nil). Amounts repaid during the year totalled £NIL.  The main conditions were as follows:

The loan was repaid within 9 months of the period end.

Page 7

 
ANDERSON GARDNER FINANCIAL PLANNING LIMITED
 

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

7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
45,377
37,081

45,377
37,081



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
25,421
43,914

Trade creditors
13,373
14,600

Corporation tax
59,945
51,575

Other taxation and social security
762
1,801

Other creditors
12,553
1,015

112,054
112,905


The following liabilities were secured:

2024
2023
£
£



Bank loans
25,421
43,914

25,421
43,914

Details of security provided:

The bank loans have a fixed and floating charge over the assets of company.

Page 8

 
ANDERSON GARDNER FINANCIAL PLANNING LIMITED
 

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

9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
-
24,529

-
24,529


The following liabilities were secured:

2024
2023
£
£



Bank loans
-
24,529

-
24,529

Details of security provided:

The bank loans have a fixed and floating charge over the assets of company.

Page 9

 
ANDERSON GARDNER FINANCIAL PLANNING LIMITED
 

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

10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
25,421
43,914


25,421
43,914


Amounts falling due 2-5 years

Bank loans
-
24,529


-
24,529


25,421
68,443


Page 10

 
ANDERSON GARDNER FINANCIAL PLANNING LIMITED
 

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

11.


Deferred taxation




2024


£






At beginning of year
(3,398)


Utilised in year
1,572



At end of year
(1,826)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
1,826
3,398

1,826
3,398


12.


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 £1,081 (2023 - £1,397) . Contributions totalling £267 (2023 - £636) were payable to the fund at the balance sheet date and are included in creditors.


13.


Related party transactions

During the period dividends of £137,000 (2023 £213,999) were paid to directors of the company.


Page 11