Caseware UK (AP4) 2024.0.164 2024.0.164 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-11-01falseNo description of principal activity11truetrue 07052597 2023-11-01 2024-10-31 07052597 2024-10-31 07052597 2022-11-01 2023-10-31 07052597 2023-10-31 07052597 c:Director1 2023-11-01 2024-10-31 07052597 d:FurnitureFittings 2023-11-01 2024-10-31 07052597 d:FurnitureFittings 2024-10-31 07052597 d:FurnitureFittings 2023-10-31 07052597 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07052597 d:OfficeEquipment 2023-11-01 2024-10-31 07052597 d:OfficeEquipment 2024-10-31 07052597 d:OfficeEquipment 2023-10-31 07052597 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07052597 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07052597 d:CurrentFinancialInstruments 2024-10-31 07052597 d:CurrentFinancialInstruments 2023-10-31 07052597 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 07052597 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 07052597 d:ShareCapital 2024-10-31 07052597 d:ShareCapital 2023-10-31 07052597 d:RetainedEarningsAccumulatedLosses 2024-10-31 07052597 d:RetainedEarningsAccumulatedLosses 2023-10-31 07052597 c:FRS102 2023-11-01 2024-10-31 07052597 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 07052597 c:FullAccounts 2023-11-01 2024-10-31 07052597 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07052597 2 2023-11-01 2024-10-31 07052597 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Registered number: 07052597













Campbell Safety Consultancy Limited

Financial statements
Information for filing with the registrar

31 October 2024




 
Campbell Safety Consultancy Limited


Statement of financial position
At 31 October 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 6 
39
168

  
39
168

Current assets
  

Debtors
 7 
179,268
156,719

Cash at bank and in hand
  
2,622
2,503

  
181,890
159,222

Creditors: amounts falling due within one year
 8 
(58,011)
(49,295)

Net current assets
  
 
 
123,879
 
 
109,927

Total assets less current liabilities
  
123,918
110,095

Provisions for liabilities
  

Deferred tax
  
(10)
(42)

  
 
 
(10)
 
 
(42)

Net assets
  
123,908
110,053


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
123,898
110,043

Shareholders' funds
  
123,908
110,053


1

 
Campbell Safety Consultancy Limited

    
Statement of financial position (continued)
At 31 October 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 12 June 2025.




D Campbell
Director

Company registered number: 07052597
The notes on pages 3 to 7 form part of these financial statements. 

2

 
Campbell Safety Consultancy Limited
 
 

Notes to the financial statements
Year ended 31 October 2024

1.


General information

The company is a private company limited by shares, incorporated and domiciled in England and Wales. The address of the registered office is 35 Holt Drive, Loughborough, Leicestershire, LE11 3HZ, England.


2.


Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

3.Accounting policies

 
3.1

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.

 
3.2

Interest income

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

3

 
Campbell Safety Consultancy Limited
 

 
Notes to the financial statements
Year ended 31 October 2024

3.Accounting policies (continued)

 
3.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
3.4

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:

Fixtures and fittings
-
25%
straight line
Office equipment
-
33%
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.

4

 
Campbell Safety Consultancy Limited
 

 
Notes to the financial statements
Year ended 31 October 2024

3.Accounting policies (continued)

 
3.5

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.

 
3.6

Financial instruments

Basic financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.



4.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.


5.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

5

 
Campbell Safety Consultancy Limited
 
 

Notes to the financial statements
Year ended 31 October 2024

6.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost


At 1 November 2023
305
1,485
1,790



At 31 October 2024

305
1,485
1,790



Depreciation


At 1 November 2023
190
1,432
1,622


Charge for the year
76
53
129



At 31 October 2024

266
1,485
1,751



Net book value



At 31 October 2024
39
-
39



At 31 October 2023
115
53
168


7.


Debtors

2024
2023
£
£


Trade debtors
14,080
11,578

Other debtors
164,659
144,632

Prepayments and accrued income
529
509

179,268
156,719


6

 
Campbell Safety Consultancy Limited
 
 

Notes to the financial statements
Year ended 31 October 2024

8.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
6,000
6,676

Corporation tax
41,141
30,471

Other taxation and social security
5,120
6,398

Accruals and deferred income
5,750
5,750

58,011
49,295


 
7