Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31true4The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.Architectural activities2024-03-17truefalsefalse 15572070 2024-03-16 15572070 2024-03-17 2025-03-31 15572070 2025-03-31 15572070 2023-04-01 2024-03-16 15572070 c:Director1 2024-03-17 2025-03-31 15572070 d:ComputerEquipment 2024-03-17 2025-03-31 15572070 d:ComputerEquipment 2025-03-31 15572070 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-03-17 2025-03-31 15572070 d:CurrentFinancialInstruments 2025-03-31 15572070 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15572070 d:ShareCapital 2024-03-17 2025-03-31 15572070 d:ShareCapital 2025-03-31 15572070 d:RetainedEarningsAccumulatedLosses 2024-03-17 2025-03-31 15572070 d:RetainedEarningsAccumulatedLosses 2025-03-31 15572070 c:FRS102 2024-03-17 2025-03-31 15572070 c:AuditExempt-NoAccountantsReport 2024-03-17 2025-03-31 15572070 c:FullAccounts 2024-03-17 2025-03-31 15572070 c:PrivateLimitedCompanyLtd 2024-03-17 2025-03-31 15572070 e:PoundSterling 2024-03-17 2025-03-31 iso4217:GBP xbrli:pure
Registered number: 15572070


A M NICHOLSON LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

 
A M NICHOLSON LIMITED
REGISTERED NUMBER: 15572070

BALANCE SHEET
AS AT 31 MARCH 2025

2025
Note
£

Fixed assets
  

Tangible assets
 4 
306

  
306

Current assets
  

Debtors: amounts falling due within one year
 5 
62,307

Cash at bank and in hand
 6 
22,243

  
84,550

Creditors: amounts falling due within one year
 7 
(117,013)

Net current (liabilities)/assets
  
 
 
(32,463)

Total assets less current liabilities
  
(32,157)

  

Net (liabilities)/assets
  
(32,157)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(32,257)

  
(32,157)


Page 1

 
A M NICHOLSON LIMITED
REGISTERED NUMBER: 15572070
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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: 




................................................
Anne-Marie Nicholson
Director

Date: 10 June 2025

The notes on pages 4 to 8 form part of these financial statements.

Page 2

 
A M NICHOLSON LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Loss for the period
-
(32,257)
(32,257)
Total comprehensive income for the period
-
(32,257)
(32,257)


Contributions by and distributions to owners

Shares issued during the period
100
-
100


Total transactions with owners
100
-
100


At 31 March 2025
100
(32,257)
(32,157)

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
A M NICHOLSON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

A M Nicholson Ltd is a private company, limited by shares. The company is registered in England and Wales and domiciled in the UK with the registration number 15572070. The address of the registered office is 1 Vincent Square, London, SW1P 2PN.
The company incorporated on 17 March 2024 and trading commenced on 27 March 2025.

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

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 4

 
A M NICHOLSON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
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:

Computer equipment
-
33%
Straight-line basis

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.

 
2.5

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 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.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are
Page 5

 
A M NICHOLSON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.8
Financial instruments (continued)

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 debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is 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 creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments 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 creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors 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.


3.


Employees

The average monthly number of employees, including directors, during the period was 4.

Page 6

 
A M NICHOLSON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
400



At 31 March 2025

400



Depreciation


Charge for the period on owned assets
94



At 31 March 2025

94



Net book value



At 31 March 2025
306

Page 7

 
A M NICHOLSON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

5.


Debtors

2025
£


Other debtors
55,151

Prepayments and accrued income
7,156

62,307



6.


Cash and cash equivalents

2025
£

Cash at bank and in hand
22,243

22,243



7.


Creditors: Amounts falling due within one year

2025
£

Other taxation and social security
15,053

Other creditors
101,562

Accruals and deferred income
398

117,013



8.


Pension commitments

The Company contributes towards a money purchase pension scheme for it's employees. The assets of the scheme are held seperately from those of the Company in an independently adminstered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,309. Contributions totalling £nil were payable to fund at the balance sheet date and is included in other creditors.

 
Page 8