Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30truefalseNo description of principal activity12023-06-05falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14913324 2023-06-04 14913324 2023-06-05 2024-06-30 14913324 2022-06-05 2023-06-04 14913324 2024-06-30 14913324 c:Director1 2023-06-05 2024-06-30 14913324 d:ComputerEquipment 2023-06-05 2024-06-30 14913324 d:ComputerEquipment 2024-06-30 14913324 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-06-05 2024-06-30 14913324 d:CurrentFinancialInstruments 2024-06-30 14913324 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14913324 d:ShareCapital 2024-06-30 14913324 d:RetainedEarningsAccumulatedLosses 2024-06-30 14913324 c:FRS102 2023-06-05 2024-06-30 14913324 c:AuditExempt-NoAccountantsReport 2023-06-05 2024-06-30 14913324 c:FullAccounts 2023-06-05 2024-06-30 14913324 c:PrivateLimitedCompanyLtd 2023-06-05 2024-06-30 14913324 e:PoundSterling 2023-06-05 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 14913324









WOLF CONSULTING & MANAGEMENT LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
WOLF CONSULTING & MANAGEMENT LTD
REGISTERED NUMBER: 14913324

BALANCE SHEET
AS AT 30 JUNE 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
744

  
744

Current assets
  

Debtors: amounts falling due within one year
 5 
3,785

Cash at bank and in hand
 6 
37,813

  
41,598

Creditors: amounts falling due within one year
 7 
(27,395)

Net current assets
  
 
 
14,203

Total assets less current liabilities
  
14,947

  

Net assets
  
14,947


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
14,946

  
14,947


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 Period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 27 June 2025.




Page 1

 
WOLF CONSULTING & MANAGEMENT LTD
REGISTERED NUMBER: 14913324
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

J M Povenz Lobo Maia
Director

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

Page 2

 
WOLF CONSULTING & MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

Wolf consulting & Management Limited is a private company limited by shares, incorporated in the United Kingdom and registered in England and Wales (registered number: 1491334). The registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The primary activity of the Company is the Management consultancy activities other than financial management..
The financial statements are presented in Sterling, which is the functional currency of the Company.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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.

Page 3

 
WOLF CONSULTING & MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
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 balance sheet 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.

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:

Computer equipment
-
25%

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. 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.

Page 4

 
WOLF CONSULTING & MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including the director, during the Period was as follows:


     Period ended
        30 June
        2024
            No.






Employee
1


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


Additions
916



At 30 June 2024

916



Depreciation


Charge for the Period on owned assets
172



At 30 June 2024

172



Net book value



At 30 June 2024
744


5.


Debtors

2024
£


Other debtors
3,785

3,785


Page 5

 
WOLF CONSULTING & MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
37,813

37,813



7.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
3,331

Other taxation and social security
3,621

Other creditors
17,943

Accruals and deferred income
2,500

27,395


 
Page 6