Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-122024-01-01falseManagement consultancy activities other than financial management2false3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02455387 2024-01-01 2024-12-31 02455387 2023-01-01 2023-12-31 02455387 2024-12-31 02455387 2023-12-31 02455387 c:Director1 2024-01-01 2024-12-31 02455387 d:MotorVehicles 2024-01-01 2024-12-31 02455387 d:MotorVehicles 2024-12-31 02455387 d:MotorVehicles 2023-12-31 02455387 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02455387 d:FurnitureFittings 2024-01-01 2024-12-31 02455387 d:FurnitureFittings 2024-12-31 02455387 d:FurnitureFittings 2023-12-31 02455387 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02455387 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02455387 d:CurrentFinancialInstruments 2024-12-31 02455387 d:CurrentFinancialInstruments 2023-12-31 02455387 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02455387 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02455387 d:ShareCapital 2024-12-31 02455387 d:ShareCapital 2023-12-31 02455387 d:RetainedEarningsAccumulatedLosses 2024-12-31 02455387 d:RetainedEarningsAccumulatedLosses 2023-12-31 02455387 c:OrdinaryShareClass1 2024-01-01 2024-12-31 02455387 c:OrdinaryShareClass1 2024-12-31 02455387 c:OrdinaryShareClass1 2023-12-31 02455387 c:OrdinaryShareClass2 2024-01-01 2024-12-31 02455387 c:OrdinaryShareClass2 2024-12-31 02455387 c:OrdinaryShareClass2 2023-12-31 02455387 c:FRS102 2024-01-01 2024-12-31 02455387 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02455387 c:FullAccounts 2024-01-01 2024-12-31 02455387 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02455387 2 2024-01-01 2024-12-31 02455387 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02455387









ALMORE ASSOCIATES LIMITED








FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ALMORE ASSOCIATES LIMITED
REGISTERED NUMBER: 02455387

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,388
6,066

  
1,388
6,066

Current assets
  

Debtors: amounts falling due within one year
 5 
720
373

Cash at bank and in hand
  
2,590
112,832

  
3,310
113,205

Creditors: amounts falling due within one year
 6 
(2,734)
(1,574)

Net current assets
  
 
 
576
 
 
111,631

Total assets less current liabilities
  
1,964
117,697

  

Net assets
  
1,964
117,697


Capital and reserves
  

Called up share capital 
 7 
20,000
20,000

Profit and loss account
  
(18,036)
97,697

  
1,964
117,697


Page 1

 
ALMORE ASSOCIATES LIMITED
REGISTERED NUMBER: 02455387
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 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 on 12 May 2025.




John Albert Moore
Director

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

Page 2

 
ALMORE ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The company is registered in England and Wales. The company's registered office is Stanley House, 
27 Wellington Road, Bilston, West Midlands, WV14 6AH. The principal activity of the company continues to be that of the provision of technical and managerial services.

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

Interest income

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

 
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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
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, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25% reducing balance
Fixtures, fittings and equipment
-
15% reducing balance

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

 
ALMORE ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

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

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 year was 2 (2023 - 3).

Page 4

 
ALMORE ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Motor vehicles
Fixtures, fittings and equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
19,815
5,145
24,960


Disposals
(13,315)
-
(13,315)



At 31 December 2024

6,500
5,145
11,645



Depreciation


At 1 January 2024
15,111
3,784
18,895


Charge for the year on owned assets
124
340
464


Disposals
(9,102)
-
(9,102)



At 31 December 2024

6,133
4,124
10,257



Net book value



At 31 December 2024
367
1,021
1,388



At 31 December 2023
4,704
1,362
6,066


5.


Debtors

2024
2023
£
£


Other debtors
720
-

Prepayments and accrued income
-
373

720
373


Page 5

 
ALMORE ASSOCIATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
1,294
-

Accruals and deferred income
1,440
1,574

2,734
1,574



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



19,645 (2023 - 19,645) 'A' Ordinary shares of £1.00 each
19,645
19,645
355 (2023 - 355) 'B' Ordinary shares of £1.00 each
355
355

20,000

20,000



8.


Transactions with directors

The directors received advances from the company of £720 during the year, an amount that was owed to the company at the balance sheet date. 

 
Page 6