Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30No description of principal activityfalse2023-10-01false11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10397593 2023-10-01 2024-09-30 10397593 2022-10-01 2023-09-30 10397593 2024-09-30 10397593 2023-09-30 10397593 c:Director1 2023-10-01 2024-09-30 10397593 d:MotorVehicles 2023-10-01 2024-09-30 10397593 d:MotorVehicles 2024-09-30 10397593 d:MotorVehicles 2023-09-30 10397593 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10397593 d:FurnitureFittings 2023-10-01 2024-09-30 10397593 d:FurnitureFittings 2024-09-30 10397593 d:FurnitureFittings 2023-09-30 10397593 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10397593 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10397593 d:CurrentFinancialInstruments 2024-09-30 10397593 d:CurrentFinancialInstruments 2023-09-30 10397593 d:Non-currentFinancialInstruments 2024-09-30 10397593 d:Non-currentFinancialInstruments 2023-09-30 10397593 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 10397593 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10397593 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 10397593 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 10397593 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 10397593 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 10397593 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 10397593 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 10397593 d:ShareCapital 2024-09-30 10397593 d:ShareCapital 2023-09-30 10397593 d:RetainedEarningsAccumulatedLosses 2024-09-30 10397593 d:RetainedEarningsAccumulatedLosses 2023-09-30 10397593 c:FRS102 2023-10-01 2024-09-30 10397593 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10397593 c:FullAccounts 2023-10-01 2024-09-30 10397593 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10397593 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-10-01 2024-09-30 10397593 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-09-30 10397593 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-09-30 10397593 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 10397593









SEMPER SERVICES LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
SEMPER SERVICES LTD
REGISTERED NUMBER: 10397593

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
10,732
1,721

  
10,732
1,721

Current assets
  

Debtors: amounts falling due within one year
 5 
270,905
488,990

Cash at bank and in hand
 6 
129,158
20,726

  
400,063
509,716

Creditors: amounts falling due within one year
 7 
(279,692)
(293,068)

Net current assets
  
 
 
120,371
 
 
216,648

Total assets less current liabilities
  
131,103
218,369

Creditors: amounts falling due after more than one year
 8 
-
(23,897)

  

Net assets
  
131,103
194,472


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
131,003
194,372

  
131,103
194,472


Page 1

 
SEMPER SERVICES LTD
REGISTERED NUMBER: 10397593
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

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

The director acknowledges his 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 26 June 2025.




H Raymond
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
SEMPER SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Semper Services Ltd is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with a registration number 10397593. The address of the registered office is Haslers, Old Station Road, Loughton, Essex, United Kingdom, IG10 4PL.

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

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
SEMPER SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Borrowing costs

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

 
2.6

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 balance sheet date in the countries where the Company operates and generates income.


 
2.7

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
-
Fixtures and fittings
-
25%
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.

 
2.8

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.

 
2.9

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.

Page 4

 
SEMPER SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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 1 (2023 - 1).


4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 October 2023
-
5,151
5,151


Additions
9,339
716
10,055



At 30 September 2024

9,339
5,867
15,206



Depreciation


At 1 October 2023
-
3,429
3,429


Charge for the year on owned assets
584
461
1,045



At 30 September 2024

584
3,890
4,474



Net book value



At 30 September 2024
8,755
1,977
10,732



At 30 September 2023
-
1,721
1,721

Page 5

 
SEMPER SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
193,808
287,488

Other debtors
22,194
10,867

Prepayments and accrued income
54,903
190,635

270,905
488,990



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
129,158
20,726

129,158
20,726



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
-
10,000

Trade creditors
70,475
58,774

Corporation tax
8,402
87,606

Other taxation and social security
108,760
68,774

Other creditors
83,205
57,079

Accruals and deferred income
8,850
10,835

279,692
293,068



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
-
23,897

-
23,897


Page 6

 
SEMPER SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
-
10,000


-
10,000

Amounts falling due 1-2 years

Bank loans
-
10,000


-
10,000

Amounts falling due 2-5 years

Bank loans
-
13,897


-
13,897


-
33,897



10.


Related party transactions

At the year-end the following amounts were due from/(to) the following:


2024
2023
£
£

Key management personnel
(63,242)
10,693
(63,242)
10,693


11.


Controlling party

By virtue of their majority shareholding, the ultimate controlling party is H Raymond.

 
Page 7