Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31false2024-04-0122falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07872067 2024-04-01 2025-03-31 07872067 2023-04-01 2024-03-31 07872067 2025-03-31 07872067 2024-03-31 07872067 c:Director1 2024-04-01 2025-03-31 07872067 d:CurrentFinancialInstruments 2025-03-31 07872067 d:CurrentFinancialInstruments 2024-03-31 07872067 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07872067 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07872067 d:UKTax 2024-04-01 2025-03-31 07872067 d:UKTax 2023-04-01 2024-03-31 07872067 d:ShareCapital 2025-03-31 07872067 d:ShareCapital 2024-03-31 07872067 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 07872067 d:RetainedEarningsAccumulatedLosses 2025-03-31 07872067 d:RetainedEarningsAccumulatedLosses 2024-03-31 07872067 c:OrdinaryShareClass1 2024-04-01 2025-03-31 07872067 c:OrdinaryShareClass1 2025-03-31 07872067 c:OrdinaryShareClass1 2024-03-31 07872067 c:OrdinaryShareClass2 2024-04-01 2025-03-31 07872067 c:OrdinaryShareClass2 2025-03-31 07872067 c:OrdinaryShareClass2 2024-03-31 07872067 c:FRS102 2024-04-01 2025-03-31 07872067 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07872067 c:FullAccounts 2024-04-01 2025-03-31 07872067 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07872067 2 2024-04-01 2025-03-31 07872067 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 07872067








ESSTEE CONSULT LIMITED

UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2025

 
ESSTEE CONSULT LIMITED
REGISTERED NUMBER:07872067

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Cash at bank and in hand
 7 
95,647
76,501

  
95,647
76,501

Creditors: amounts falling due within one year
 8 
(5,190)
(3,433)

Net current assets
  
 
 
90,457
 
 
73,068

Total assets less current liabilities
  
90,457
73,068

  

Net assets
  
90,457
73,068


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
 10 
90,357
72,968

  
90,457
73,068


The director considers 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 director acknowledges his 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 3 June 2025.




PA Samengo-Turner
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
ESSTEE CONSULT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Esstee Consult Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 65 Grandison Road, London, SW11 6LT.

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

Turnover comprises revenue recognised by the company in respect of services supplied during the period. Turnover is recognised to the extent that there is a right to consideration and is recorded at the value of the consideration due.

 
2.3

Interest income

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

 
2.4

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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

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 reporting date in the countries where the Company operates and generates income.

 
2.6

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Page 2

 
ESSTEE CONSULT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.7

Creditors

Short term creditors are measured at the transaction price. 

 
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.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
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.


3.


Employees

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


4.


Director's remuneration

2025
2024
£
£

Director's emoluments
7,500
9,100

Company contributions to defined contribution pension schemes
-
12,000

7,500
21,100


Page 3

 
ESSTEE CONSULT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
5,246
2,033


5,246
2,033


Total current tax
5,246
2,033

Factors affecting tax charge for the year

There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 19% (2024 - 19%).



6.


Dividends

2025
2024
£
£


Dividends paid
3,000
3,000

3,000
3,000


7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
95,647
76,501

95,647
76,501



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax payable
5,190
2,033

Other creditors
-
1,400

5,190
3,433


Page 4

 
ESSTEE CONSULT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Share capital

2025
2024
£
£
Authorised, allotted, called up and fully paid



50 (2024 - 50) Ordinary shares of £1.00 each
50
50
50 (2024 - 50) B Ordinary shares of £1.00 each
50
50

100

100



10.


Reserves

Profit and loss account

The profit and loss reserve is fully distributable.


11.


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 £Nil (2024 - £12,000).

 
Page 5