Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312025-05-20No description of principal activityfalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2false2024-04-01false2true 07788409 2024-04-01 2025-03-31 07788409 2023-04-01 2024-03-31 07788409 2025-03-31 07788409 2024-03-31 07788409 c:Director1 2024-04-01 2025-03-31 07788409 d:CurrentFinancialInstruments 2025-03-31 07788409 d:CurrentFinancialInstruments 2024-03-31 07788409 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07788409 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07788409 d:ShareCapital 2025-03-31 07788409 d:ShareCapital 2024-03-31 07788409 d:RetainedEarningsAccumulatedLosses 2025-03-31 07788409 d:RetainedEarningsAccumulatedLosses 2024-03-31 07788409 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-03-31 07788409 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 07788409 d:TaxLossesCarry-forwardsDeferredTax 2025-03-31 07788409 d:TaxLossesCarry-forwardsDeferredTax 2024-03-31 07788409 c:OrdinaryShareClass1 2024-04-01 2025-03-31 07788409 c:OrdinaryShareClass1 2025-03-31 07788409 c:OrdinaryShareClass1 2024-03-31 07788409 c:FRS102 2024-04-01 2025-03-31 07788409 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07788409 c:FullAccounts 2024-04-01 2025-03-31 07788409 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07788409 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 07788409














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

 
GRAYHAWK CONSULTING LIMITED
REGISTERED NUMBER:07788409

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note

  

Current assets
  

Debtors: amounts falling due within one year
 4 
3,265
-

Cash at bank and in hand
 5 
17,193
7,054

  
20,458
7,054

Creditors: amounts falling due within one year
 6 
(39,287)
(40,529)

Net current liabilities
  
 
 
(18,829)
 
 
(33,475)

  

Net liabilities
  
£(18,829)
£(33,475)


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
  
(18,830)
(33,476)

  
£(18,829)
£(33,475)


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 20 May 2025.




___________________________
Mr A Attfield
Director

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

Page 1

 
GRAYHAWK CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Grayhawk Consulting Limited is a private company limited by shares and incorporated in England and Wales. The company registration number is 07788409. The registered address for the company is Caxton Cottage, Ashford Road, Bethersden, Ashford, Kent, England, TN26 3AP. 

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.

Page 2

 
GRAYHAWK CONSULTING LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

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.


 
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

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.


3.


Employees




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


4.


Debtors

2025
2024

Page 3

 
GRAYHAWK CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.Debtors (continued)


Deferred taxation
£3,265
£-



5.


Cash and cash equivalents

2025
2024

Cash at bank and in hand
£17,193
£7,054



6.


Creditors: Amounts falling due within one year

2025
2024

Other creditors
38,614
39,856

Accruals and deferred income
673
673

£39,287
£40,529



7.


Financial instruments

2025
2024

Financial assets


Financial assets measured at fair value through profit or loss
£17,193
£7,054




Financial assets measured at fair value through profit or loss comprise bank and cash balances.


8.


Deferred taxation




2025





Charged to profit or loss
3,265



At end of year
£3,265

The deferred tax asset is made up as follows:

2025
2024


Tax losses carried forward
£3,265
£-


9.


Share capital

Page 4

 
GRAYHAWK CONSULTING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Allotted, called up and fully paid



1 (2024 -1) Ordinary share of £1.00
£1
£1



Page 5