Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-313falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-09-01No description of principal activity3truefalse 00899512 2023-09-01 2024-08-31 00899512 2022-09-01 2023-08-31 00899512 2024-08-31 00899512 2023-08-31 00899512 c:Director2 2023-09-01 2024-08-31 00899512 d:CurrentFinancialInstruments 2024-08-31 00899512 d:CurrentFinancialInstruments 2023-08-31 00899512 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 00899512 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 00899512 d:ShareCapital 2024-08-31 00899512 d:ShareCapital 2023-08-31 00899512 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-09-01 2024-08-31 00899512 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-08-31 00899512 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 00899512 c:FRS102 2023-09-01 2024-08-31 00899512 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 00899512 c:FullAccounts 2023-09-01 2024-08-31 00899512 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 00899512 2 2023-09-01 2024-08-31 00899512 6 2023-09-01 2024-08-31 00899512 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 00899512










COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED
REGISTERED NUMBER:00899512

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Investments
 4 
1,390
1,390

Current assets
  

Debtors: amounts falling due within one year
 5 
2,760
2,760

Cash at bank and in hand
 6 
75,090
71,469

  
77,850
74,229

Creditors: amounts falling due within one year
 7 
(17,009)
(16,737)

Net current assets
  
 
 
60,841
 
 
57,492

Total assets less current liabilities
  
62,231
58,882

Provisions for liabilities
  

Other provisions
 8 
(55,031)
(51,682)

Net assets
  
7,200
7,200


Capital and reserves
  

Called up share capital 
  
7,200
7,200

Page 1

 
COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED
REGISTERED NUMBER:00899512
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 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 by: 




................................................
Timothy John Noy
Director

Date: 31 January 2025


The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Combined Independents (Bedfordshire and Northamptonshire) Limited is a private limited company, incorporated in England.
The registered office is The Pinnacle,150 Midsummer Boulevard, Milton Keynes MK9 1LZ.


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

Turnover

Turnover represents amounts due during the year, exclusive of Value Added Tax, in respect of membership fees and sponsorship income.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

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.

Page 3

 
COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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 3 (2023 - 3).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 September 2023
1,390



At 31 August 2024
1,390




The unlisted investment consists of one ordinary share of £1 in Combined Independents (Holdings)  Limited.

Page 4

 
COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors

2024
2023
£
£


Trade debtors
1,560
1,560

Other debtors
1,200
1,200

2,760
2,760



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
75,090
71,469



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
3,451
3,179

Other creditors
6,403
6,403

Accruals and deferred income
7,155
7,155

17,009
16,737



8.


Amounts due to members





Amounts due to members

£





At 1 September 2023
51,682


Charged to profit or loss
3,349



At 31 August 2024
55,031

Amounts due to members represents the allocation of the reserves of the Company across its members.

Page 5

 
COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

9.


Related party transactions

During the year the Company incurred management charges in respect of services provided by the Directors to the following;
Hephers Limited, of which Simon N G Hepher is a director, £nil (2023 - £1,000);
J B Postle & Sons Ltd, of which Nicola Filby is a director, £2,000 (2023 - £1,000);
Michael R Peters, of which Paul D Mead is the principal, £2,000 (2023 - £2,000) and
Anglian Electrics, of which Timothy J  Noy is the principal, £2,000 (2023 - £2,000).
At the year end, £6,000 (2023 - £6,000) was outstanding and is reflected in accruals in respect of management charges
During the year the company paid £6,900 (2023 - £4,225) to the members who attended the meetings held throughout the year.

 
Page 6