Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-11-01falseproviding consultancy & management and compliance services.12falsetruefalse 10450475 2023-11-01 2024-10-31 10450475 2022-11-01 2023-10-31 10450475 2024-10-31 10450475 2023-10-31 10450475 c:Director1 2023-11-01 2024-10-31 10450475 d:FurnitureFittings 2023-11-01 2024-10-31 10450475 d:FurnitureFittings 2024-10-31 10450475 d:FurnitureFittings 2023-10-31 10450475 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 10450475 d:ComputerEquipment 2023-11-01 2024-10-31 10450475 d:ComputerEquipment 2024-10-31 10450475 d:ComputerEquipment 2023-10-31 10450475 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 10450475 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 10450475 d:CurrentFinancialInstruments 2024-10-31 10450475 d:CurrentFinancialInstruments 2023-10-31 10450475 d:Non-currentFinancialInstruments 2024-10-31 10450475 d:Non-currentFinancialInstruments 2023-10-31 10450475 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 10450475 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 10450475 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 10450475 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 10450475 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-10-31 10450475 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-10-31 10450475 d:ShareCapital 2024-10-31 10450475 d:ShareCapital 2023-10-31 10450475 d:RetainedEarningsAccumulatedLosses 2024-10-31 10450475 d:RetainedEarningsAccumulatedLosses 2023-10-31 10450475 c:FRS102 2023-11-01 2024-10-31 10450475 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 10450475 c:FullAccounts 2023-11-01 2024-10-31 10450475 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 10450475 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 10450475










COMBINED MANAGEMENT SUPPORT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
COMBINED MANAGEMENT SUPPORT LIMITED
REGISTERED NUMBER: 10450475

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,278
1,077

  
1,278
1,077

Current assets
  

Debtors: amounts falling due within one year
 5 
198
11,757

Cash at bank and in hand
  
8,882
1,765

  
9,080
13,522

Creditors: amounts falling due within one year
 6 
(8,312)
(6,792)

Net current assets
  
 
 
768
 
 
6,730

Total assets less current liabilities
  
2,046
7,807

Creditors: amounts falling due after more than one year
 7 
(2,593)
(7,037)

Provisions for liabilities
  

Deferred tax
  
(243)
(205)

  
 
 
(243)
 
 
(205)

Net (liabilities)/assets
  
(790)
565


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(791)
564

  
(790)
565


Page 1

 
COMBINED MANAGEMENT SUPPORT LIMITED
REGISTERED NUMBER: 10450475
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

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 profit and loss account 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 10 June 2025.




Simon Thomas
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
COMBINED MANAGEMENT SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Combined Management Support Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below: 
Registered number: 10450475
Registered office: 73 Altamar Kings Road, Swansea, United Kingdom, SA1 8PP 
The presentation currency of the financial statements is the Pound Sterling (£). 
Monetary amounts in these financial statements are rounded to the nearest £. 

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 3

 
COMBINED MANAGEMENT SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

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

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
-
33%
on cost
Computer equipment
-
33%
on cost

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.

Page 4

 
COMBINED MANAGEMENT SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.5

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.

  
2.6

Financial instruments

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price 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.
Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

  
2.7

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make
judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are
not readily apparent from other sources. The estimates and associated assumptions are based on
historical experience and other factors which are considered to be relevant. Actual results may differ
from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only effects that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The following are the critical judgements that the directors have made in the process of applying the company's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
Impairment of assets
Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the income statement.
Provisions and contingencies
Provisions are recognised when the company has a present obligation as a result of a past event and a reliable estimate can be made of a probable adverse outcome. Otherwise, material contingent liabilities are disclosed unless a transfer of economic benefits is considered remote. Contingent assets are only disclosed if an inflow of economic benefits is probable.


3.


Employees and Directors

The average number of employees during the year was 1 (2023 - 1).

Page 5

 
COMBINED MANAGEMENT SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 November 2023
1,169
1,364
2,533


Additions
830
-
830



At 31 October 2024

1,999
1,364
3,363



Depreciation


At 1 November 2023
386
1,070
1,456


Charge for the year on owned assets
523
106
629



At 31 October 2024

909
1,176
2,085



Net book value



At 31 October 2024
1,090
188
1,278



At 31 October 2023
783
294
1,077


5.


Debtors

2024
2023
£
£


Other debtors
-
11,567

Prepayments and accrued income
198
190

198
11,757


Page 6

 
COMBINED MANAGEMENT SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
4,444
4,444

Corporation tax
1,121
1,121

Other creditors
1,550
-

Accruals and deferred income
1,197
1,227

8,312
6,792



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
2,593
7,037

2,593
7,037



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
4,444
4,444


4,444
4,444


Amounts falling due 2-5 years

Bank loans
2,593
7,037


2,593
7,037


7,037
11,481


Page 7

 
COMBINED MANAGEMENT SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

9.

Director's advances, credits and guarantees

2024
2023
        £
        £
S Thomas: Balance outstanding at start of year

11,567

10,417
 
Amounts advanced

15,300

21,250
 
Amounts repaid

(28,417)

(20,100)
 
Amounts written off

-

-
 
Amounts waived

-

-
 
Balance outstanding at end of year

(1,550)

11,567
 

The loan is interest free and repayable on demand.


 
Page 8