Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-303falsefalseThe principal activity of the company is construction management consultancy services.2023-09-04falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15111429 2023-09-03 15111429 2023-09-04 2024-09-30 15111429 2022-09-04 2023-09-03 15111429 2024-09-30 15111429 c:Director1 2023-09-04 2024-09-30 15111429 d:Goodwill 2023-09-04 2024-09-30 15111429 d:Goodwill 2024-09-30 15111429 d:CurrentFinancialInstruments 2024-09-30 15111429 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15111429 d:ShareCapital 2024-09-30 15111429 d:RetainedEarningsAccumulatedLosses 2024-09-30 15111429 c:OrdinaryShareClass1 2023-09-04 2024-09-30 15111429 c:OrdinaryShareClass1 2024-09-30 15111429 c:OrdinaryShareClass2 2023-09-04 2024-09-30 15111429 c:OrdinaryShareClass2 2024-09-30 15111429 c:OrdinaryShareClass3 2023-09-04 2024-09-30 15111429 c:OrdinaryShareClass3 2024-09-30 15111429 c:FRS102 2023-09-04 2024-09-30 15111429 c:AuditExempt-NoAccountantsReport 2023-09-04 2024-09-30 15111429 c:FullAccounts 2023-09-04 2024-09-30 15111429 c:PrivateLimitedCompanyLtd 2023-09-04 2024-09-30 15111429 d:Goodwill d:ExternallyAcquiredIntangibleAssets 2023-09-04 2024-09-30 15111429 d:Goodwill d:OwnedIntangibleAssets 2023-09-04 2024-09-30 15111429 e:PoundSterling 2023-09-04 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15111429










JEREMY CHASTON LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
JEREMY CHASTON LIMITED
REGISTERED NUMBER: 15111429

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
82,039

  
82,039

Current assets
  

Debtors: amounts falling due within one year
 5 
4,852

  
4,852

Creditors: amounts falling due within one year
 6 
(31,128)

Net current (liabilities)/assets
  
 
 
(26,276)

Total assets less current liabilities
  
55,763

  

Net assets
  
55,763


Capital and reserves
  

Called up share capital 
 7 
100

Profit and loss account
  
55,663

  
55,763


Page 1

 
JEREMY CHASTON LIMITED
REGISTERED NUMBER: 15111429
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 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 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 by: 




................................................
Jeremy Chaston
Director

Date: 4 June 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
JEREMY CHASTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

Jeremy Chaston Limited is a private company limited by shares incorporated in England and Wales.
The registered office is The Pinnacle Building A, 150-170 Midsummer Boulevard, Milton Keynes, MK9 1FD.
The Company incorporated on 04 September 2023, therefore these financial statements cover a long period of account to 30 September 2024.
The functional and presentational currency of the Company is GBP, rounded to the nearest whole pound.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
JEREMY CHASTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
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

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.

 
2.5

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.

Other 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.

 The estimated useful lives range as follows:

Goodwill
-
10
years

Page 4

 
JEREMY CHASTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is
Page 5

 
JEREMY CHASTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.8
Financial instruments (continued)

due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
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 period was 3.


4.


Intangible assets



Goodwill

£



Cost


Additions
91,155



At 30 September 2024

91,155



Amortisation


Charge for the period on owned assets
9,116



At 30 September 2024

9,116



Net book value



At 30 September 2024
82,039



Page 6

 
JEREMY CHASTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
£


Trade debtors
4,852



6.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
29,046

Other creditors
72

Accruals and deferred income
2,010

31,128



7.


Share capital

2024
£
Allotted, called up and fully paid


60 Ordinary A shares of £1.00 each
60
20 Ordinary B shares of £1.00 each
20
20 Ordinary C shares of £1.00 each
20

100


On incorporation, the above shares were issued at par.

 
Page 7