Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30true2023-10-01falsesocial services54falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03566919 2023-10-01 2024-09-30 03566919 2022-10-01 2023-09-30 03566919 2024-09-30 03566919 2023-09-30 03566919 c:Director2 2023-10-01 2024-09-30 03566919 d:FurnitureFittings 2023-10-01 2024-09-30 03566919 d:FurnitureFittings 2024-09-30 03566919 d:FurnitureFittings 2023-09-30 03566919 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 03566919 d:CurrentFinancialInstruments 2024-09-30 03566919 d:CurrentFinancialInstruments 2023-09-30 03566919 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 03566919 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 03566919 d:RetainedEarningsAccumulatedLosses 2024-09-30 03566919 d:RetainedEarningsAccumulatedLosses 2023-09-30 03566919 c:FRS102 2023-10-01 2024-09-30 03566919 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 03566919 c:FullAccounts 2023-10-01 2024-09-30 03566919 c:CompanyLimitedByGuarantee 2023-10-01 2024-09-30 03566919 2 2023-10-01 2024-09-30 03566919 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 03566919









AIDHOUR LIMITED
(A company limited by guarantee)







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
AIDHOUR LIMITED
 
(A company limited by guarantee)
REGISTERED NUMBER: 03566919

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,331
2,915

  
2,331
2,915

Current assets
  

Debtors: amounts falling due within one year
 5 
149,575
251,986

Cash at bank and in hand
 6 
332,785
336,133

  
482,360
588,119

Creditors: amounts falling due within one year
 7 
(139,048)
(249,467)

Net current assets
  
 
 
343,312
 
 
338,652

Total assets less current liabilities
  
345,643
341,567

  

Net assets
  
345,643
341,567


Capital and reserves
  

Profit and loss account
  
345,643
341,567

  
345,643
341,567


Page 1

 
AIDHOUR LIMITED
 
(A company limited by guarantee)
REGISTERED NUMBER: 03566919
    
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 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 5 June 2025.




................................................
S Mortimore
Director

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

Page 2

 
AIDHOUR LIMITED

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Aidhour Limited is a private company limited by guarantee, incorporated in England and Wales. The principal activity throughout the year was that of executive social work services.

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

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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
AIDHOUR LIMITED

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
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 balance sheet date in the countries where the Company operates and generates income.


 
2.6

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
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.

 
2.7

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.

 
2.8

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.

 
2.9

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 4

 
AIDHOUR LIMITED

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 4).


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 October 2023
6,482



At 30 September 2024

6,482



Depreciation


At 1 October 2023
3,567


Charge for the year on owned assets
584



At 30 September 2024

4,151



Net book value



At 30 September 2024
2,331



At 30 September 2023
2,915

Page 5

 
AIDHOUR LIMITED

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
131,769
239,939

Other debtors
2,602
-

Prepayments and accrued income
15,204
12,047

149,575
251,986



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
332,785
336,133

332,785
336,133



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Payments received on account
-
8,136

Trade creditors
64,198
114,977

Corporation tax
1,093
6,405

Other taxation and social security
35,430
55,697

Other creditors
13,492
-

Accruals and deferred income
24,835
64,252

139,048
249,467




8.


Company status

The Company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the Company in the event of liquidation.

Page 6

 
AIDHOUR LIMITED

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9.


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 £4,420 (2023 - £27,094). Contributions totalling £Nil (2023 - £Nil) were payable to the fund at the balance sheet date.

 
Page 7