Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-3010true2023-10-01falseManagement company9trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10110301 2023-10-01 2024-09-30 10110301 2022-10-01 2023-09-30 10110301 2024-09-30 10110301 2023-09-30 10110301 c:Director1 2023-10-01 2024-09-30 10110301 d:FurnitureFittings 2023-10-01 2024-09-30 10110301 d:FurnitureFittings 2024-09-30 10110301 d:FurnitureFittings 2023-09-30 10110301 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10110301 d:OfficeEquipment 2023-10-01 2024-09-30 10110301 d:OfficeEquipment 2024-09-30 10110301 d:OfficeEquipment 2023-09-30 10110301 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10110301 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10110301 d:CurrentFinancialInstruments 2024-09-30 10110301 d:CurrentFinancialInstruments 2023-09-30 10110301 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 10110301 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10110301 d:ShareCapital 2024-09-30 10110301 d:ShareCapital 2023-09-30 10110301 d:RetainedEarningsAccumulatedLosses 2024-09-30 10110301 d:RetainedEarningsAccumulatedLosses 2023-09-30 10110301 c:FRS102 2023-10-01 2024-09-30 10110301 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10110301 c:FullAccounts 2023-10-01 2024-09-30 10110301 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10110301 2 2023-10-01 2024-09-30 10110301 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 10110301










SPAN GROUP MANAGEMENT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
SPAN GROUP MANAGEMENT LIMITED
REGISTERED NUMBER: 10110301

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
530
905

  
530
905

Current assets
  

Debtors: amounts falling due within one year
 5 
2,133,498
1,318,977

Cash at bank and in hand
 6 
31,164
30,756

  
2,164,662
1,349,733

Creditors: amounts falling due within one year
 7 
(1,900,206)
(1,123,328)

Net current assets
  
 
 
264,456
 
 
226,405

Total assets less current liabilities
  
264,986
227,310

  

Net assets
  
264,986
227,310


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
264,886
227,210

  
264,986
227,310


Page 1

 
SPAN GROUP MANAGEMENT LIMITED
REGISTERED NUMBER: 10110301
    
BALANCE SHEET (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 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 by: 


A Valik
Director

Date: 26 June 2025

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

Page 2

 
SPAN GROUP MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Span Group Management Limited (10110301) is a private company limited by shares, incorporated in England and Wales. The address of the registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW.

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

Going concern

The directors have prepared the accounts on a going concern basis on the basis of the net assets of
the company and available resources.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Interest income

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

 
2.5

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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
SPAN GROUP MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Office 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.

 
2.8

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.

 
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.

Page 4

 
SPAN GROUP MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Page 5

 
SPAN GROUP MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.11
Financial instruments (continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.


3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2023 - 9).


4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost


At 1 October 2023
39,962
37,033
76,995



At 30 September 2024

39,962
37,033
76,995



Depreciation


At 1 October 2023
39,300
36,790
76,090


Charge for the year on owned assets
220
155
375



At 30 September 2024

39,520
36,945
76,465



Net book value



At 30 September 2024
442
88
530



At 30 September 2023
662
243
905

Page 6

 
SPAN GROUP MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Other debtors
2,133,498
1,318,977



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
31,164
30,756



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
30,312
14,906

Corporation tax
9,613
5,433

Other taxation and social security
11,468
13,768

Other creditors
1,848,813
1,089,221

1,900,206
1,123,328



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £15,269 (2023 - £11,827). Contributions totalling £2,763 (2023 - £2,065) were payable to the fund at the balance sheet date and are included in creditors.

 
Page 7