Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-301Management consultancy activities other than financial managementfalsetrue2023-10-01falsetrue2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13650054 2023-10-01 2024-09-30 13650054 2022-10-01 2023-09-30 13650054 2024-09-30 13650054 2023-09-30 13650054 c:Director2 2023-10-01 2024-09-30 13650054 d:ComputerEquipment 2023-10-01 2024-09-30 13650054 d:ComputerEquipment 2024-09-30 13650054 d:ComputerEquipment 2023-09-30 13650054 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 13650054 d:CurrentFinancialInstruments 2024-09-30 13650054 d:CurrentFinancialInstruments 2023-09-30 13650054 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 13650054 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 13650054 d:ShareCapital 2024-09-30 13650054 d:ShareCapital 2023-09-30 13650054 d:RetainedEarningsAccumulatedLosses 2024-09-30 13650054 d:RetainedEarningsAccumulatedLosses 2023-09-30 13650054 c:FRS102 2023-10-01 2024-09-30 13650054 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13650054 c:FullAccounts 2023-10-01 2024-09-30 13650054 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13650054 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 13650054










LEACROFT CAPITAL CONSULTANTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
LEACROFT CAPITAL CONSULTANTS LIMITED
REGISTERED NUMBER: 13650054

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,389
1,258

Current assets
  

Debtors: amounts falling due within one year
 5 
9,605
945

Cash at bank and in hand
  
73,994
149,768

  
83,599
150,713

Creditors: amounts falling due within one year
 6 
(11,697)
(18,147)

Net current assets
  
 
 
71,902
 
 
132,566

Total assets less current liabilities
  
74,291
133,824

  


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
74,281
133,814

  
74,291
133,824


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 period 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 comprehensive income 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 20 June 2025.




Carmen Maria Butler-Cassar
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
LEACROFT CAPITAL CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

Leacroft Capital Consultants Limited is a company limited by shares, incorporated in England and Wales. The company's registered number is 13650054. Its registered office is 15 Leacroft Avenue, London, United Kingdom, SW12 8NF.

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.

 
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

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 reporting date in the countries where the Company operates and generates income.

 
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.

Page 2

 
LEACROFT CAPITAL CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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%

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. 

 
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.


 
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 directors, during the period was 2 (2023 - 2)

Page 3

 
LEACROFT CAPITAL CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 October 2023
1,510


Additions
1,788



At 30 September 2024

3,298



Depreciation


At 1 October 2023
252


Charge for the period
657



At 30 September 2024

909



Net book value



At 30 September 2024
2,389



At 30 September 2023
1,258

Page 4

 
LEACROFT CAPITAL CONSULTANTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Other debtors
9,605
945



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
630
-

Corporation tax
-
12,333

Other taxation and social security
7,992
3,739

Accruals
3,075
2,075

11,697
18,147



7.


Related party transactions

At 30 September 2024 there was an amount owed to the company from the director of £1,800 (2023: £Nil). 

Page 5