Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30true2023-10-01falseNo description of principal activity22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04535243 2023-10-01 2024-09-30 04535243 2024-09-30 04535243 2022-10-01 2023-09-30 04535243 2023-09-30 04535243 c:CompanySecretary1 2023-10-01 2024-09-30 04535243 c:Director1 2023-10-01 2024-09-30 04535243 c:Director2 2023-10-01 2024-09-30 04535243 c:RegisteredOffice 2023-10-01 2024-09-30 04535243 d:OfficeEquipment 2023-10-01 2024-09-30 04535243 d:OfficeEquipment 2024-09-30 04535243 d:OfficeEquipment 2023-09-30 04535243 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04535243 d:CurrentFinancialInstruments 2024-09-30 04535243 d:CurrentFinancialInstruments 2023-09-30 04535243 d:Non-currentFinancialInstruments 2024-09-30 04535243 d:Non-currentFinancialInstruments 2023-09-30 04535243 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 04535243 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 04535243 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 04535243 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 04535243 d:ShareCapital 2024-09-30 04535243 d:ShareCapital 2023-09-30 04535243 d:RetainedEarningsAccumulatedLosses 2024-09-30 04535243 d:RetainedEarningsAccumulatedLosses 2023-09-30 04535243 c:FRS102 2023-10-01 2024-09-30 04535243 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04535243 c:FullAccounts 2023-10-01 2024-09-30 04535243 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04535243 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 04535243







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


MACQUEEN INTERNATIONAL INSURANCE BROKERS LIMITED






































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MACQUEEN INTERNATIONAL INSURANCE BROKERS LIMITED
 


 
COMPANY INFORMATION


Directors
Mr M MacQueen 
Mrs J MacQueen 




Company secretary
Mrs J MacQueen



Registered number
04535243



Registered office
Victoria House
Victoria Road

Farnborough

Hampshire

GU14 7PG




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


MACQUEEN INTERNATIONAL INSURANCE BROKERS LIMITED
REGISTERED NUMBER:04535243



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,406
2,081

  
1,406
2,081

Current assets
  

Debtors: amounts falling due within one year
 5 
44,905
46,143

Cash at bank and in hand
  
54,492
65,407

  
99,397
111,550

Creditors: amounts falling due within one year
 6 
(54,996)
(61,441)

Net current assets
  
 
 
44,401
 
 
50,109

Total assets less current liabilities
  
45,807
52,190

Creditors: amounts falling due after more than one year
 7 
(5,862)
(13,826)

Provisions for liabilities
  

Deferred tax
  
(267)
(395)

  
 
 
(267)
 
 
(395)

Net assets
  
39,678
37,969


Capital and reserves
  

Called up share capital 
  
35,500
35,500

Profit and loss account
  
4,178
2,469

  
39,678
37,969


Page 1

 


MACQUEEN INTERNATIONAL INSURANCE BROKERS LIMITED
REGISTERED NUMBER:04535243


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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: 




................................................
Mr M MacQueen
Director

Date: 23 June 2025

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

Page 2

 


MACQUEEN INTERNATIONAL INSURANCE BROKERS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page.
 
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound sterling.

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.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
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:

Equipment
-
15% straight line

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 3

 


MACQUEEN INTERNATIONAL INSURANCE BROKERS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 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.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 October 2023
11,044



At 30 September 2024

11,044



Depreciation


At 1 October 2023
8,963


Charge for the year on owned assets
675



At 30 September 2024

9,638



Net book value



At 30 September 2024
1,406



At 30 September 2023
2,081

Page 4

 


MACQUEEN INTERNATIONAL INSURANCE BROKERS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
12,671
32,570

Other debtors
32,234
13,573

44,905
46,143



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
8,000
8,000

Trade creditors
35,733
45,848

Corporation tax
7,423
3,891

Accruals and deferred income
3,840
3,702

54,996
61,441


This loan included in creditors is a bounce-back loan obtained with the support of the government scheme.  A rate of 2.5% interest is charged on this loan.


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
5,862
13,826

5,862
13,826


This loan included in creditors is a bounce-back loan obtained with the support of the government scheme.  A rate of 2.5% interest is charged on this loan.


8.


Transactions with directors

During the year loans were made to the directors totalling £24,152 and repayments were made of £8,094, the year-end balance due to the company was £24,279 (2023 - £7,967). Interest is being charged at a rate of 2.25%.

 
Page 5