Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-315false2024-04-015The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activityfalsetruefalse 05753481 2024-04-01 2025-03-31 05753481 2023-04-01 2024-03-31 05753481 2025-03-31 05753481 2024-03-31 05753481 c:Director1 2024-04-01 2025-03-31 05753481 d:CurrentFinancialInstruments 2025-03-31 05753481 d:CurrentFinancialInstruments 2024-03-31 05753481 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 05753481 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05753481 d:ShareCapital 2025-03-31 05753481 d:ShareCapital 2024-03-31 05753481 d:RetainedEarningsAccumulatedLosses 2025-03-31 05753481 d:RetainedEarningsAccumulatedLosses 2024-03-31 05753481 c:FRS102 2024-04-01 2025-03-31 05753481 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05753481 c:FullAccounts 2024-04-01 2025-03-31 05753481 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05753481 2 2024-04-01 2025-03-31 05753481 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 05753481










VERTICA CONSULTING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
VERTICA CONSULTING LIMITED
REGISTERED NUMBER: 05753481

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
455,147
331,342

Cash at bank and in hand
 5 
355,750
309,358

  
810,897
640,700

Creditors: amounts falling due within one year
 6 
(188,673)
(129,365)

Net current assets
  
 
 
622,224
 
 
511,335

Total assets less current liabilities
  
622,224
511,335

  

Net assets
  
622,224
511,335


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
622,223
511,334

  
622,224
511,335


Page 1

 
VERTICA CONSULTING LIMITED
REGISTERED NUMBER: 05753481
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 by: 



................................................
M Kightley
Director

Date: 12 June 2025


The notes on pages 3 to 5 form part of these financial statements.

Page 2

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

1.


General information

Vertica Consulting Limited is a private company limited by shares incorporated in England and Wales, registration number 05753481. Its registered office and principal place of business is 2a Maple Court, Ash Lane, Collingtree, Northampton, NN4 0NB.

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

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.

Page 3

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

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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 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.

 
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 the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Directors
5
5

Page 4

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

4.


Debtors

2025
2024
£
£


Trade debtors
394,311
272,087

Amounts owed by group undertakings
57,745
57,745

Prepayments and accrued income
3,091
1,510

455,147
331,342



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
355,750
309,358



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
-
87

Corporation tax
99,460
70,245

Other taxation and social security
80,910
52,252

Other creditors
6,803
5,281

Accruals and deferred income
1,500
1,500

188,673
129,365


 
Page 5