Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false2024-01-01No description of principal activity167167falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08447477 2024-01-01 2024-12-31 08447477 2023-01-01 2023-12-31 08447477 2024-12-31 08447477 2023-12-31 08447477 c:Director1 2024-01-01 2024-12-31 08447477 c:Director2 2024-01-01 2024-12-31 08447477 c:Director3 2024-01-01 2024-12-31 08447477 c:Director4 2024-01-01 2024-12-31 08447477 c:Director5 2024-01-01 2024-12-31 08447477 c:RegisteredOffice 2024-01-01 2024-12-31 08447477 d:MotorVehicles 2024-01-01 2024-12-31 08447477 d:MotorVehicles 2024-12-31 08447477 d:MotorVehicles 2023-12-31 08447477 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08447477 d:FurnitureFittings 2024-01-01 2024-12-31 08447477 d:FurnitureFittings 2024-12-31 08447477 d:FurnitureFittings 2023-12-31 08447477 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08447477 d:OfficeEquipment 2024-01-01 2024-12-31 08447477 d:OfficeEquipment 2024-12-31 08447477 d:OfficeEquipment 2023-12-31 08447477 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08447477 d:ComputerEquipment 2024-01-01 2024-12-31 08447477 d:ComputerEquipment 2024-12-31 08447477 d:ComputerEquipment 2023-12-31 08447477 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08447477 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08447477 d:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 08447477 d:PatentsTrademarksLicencesConcessionsSimilar 2023-12-31 08447477 d:Goodwill 2024-12-31 08447477 d:Goodwill 2023-12-31 08447477 d:CurrentFinancialInstruments 2024-12-31 08447477 d:CurrentFinancialInstruments 2023-12-31 08447477 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08447477 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08447477 d:ShareCapital 2024-12-31 08447477 d:ShareCapital 2023-12-31 08447477 d:RetainedEarningsAccumulatedLosses 2024-12-31 08447477 d:RetainedEarningsAccumulatedLosses 2023-12-31 08447477 c:FRS102 2024-01-01 2024-12-31 08447477 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08447477 c:FullAccounts 2024-01-01 2024-12-31 08447477 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08447477 d:WithinOneYear 2024-12-31 08447477 d:WithinOneYear 2023-12-31 08447477 d:BetweenOneFiveYears 2024-12-31 08447477 d:BetweenOneFiveYears 2023-12-31 08447477 2 2024-01-01 2024-12-31 08447477 7 2024-01-01 2024-12-31 08447477 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 08447477







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


IMPACT CALL CENTRE LIMITED






































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IMPACT CALL CENTRE LIMITED
 


 
COMPANY INFORMATION


Directors
Mr N J Gebbett 
Mrs A R Butterwick 
Mr C J Gray 
Mrs A Hutchinson 
Mrs D J S Street 




Registered number
08447477



Registered office
Impact House
Unit 7 Romsey Industrial Estate

Greatbridge Road

Romsey

Hampshire

SO51 OHR




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


IMPACT CALL CENTRE LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 8


 


IMPACT CALL CENTRE LIMITED
REGISTERED NUMBER:08447477



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
4
4

Tangible assets
 5 
132,214
173,704

  
132,218
173,708

Current assets
  

Debtors: amounts falling due within one year
 6 
1,807,543
2,984,476

Cash at bank and in hand
  
884,604
407,834

  
2,692,147
3,392,310

Creditors: amounts falling due within one year
 7 
(798,927)
(1,447,068)

Net current assets
  
 
 
1,893,220
 
 
1,945,242

Total assets less current liabilities
  
2,025,438
2,118,950

Provisions for liabilities
  

Deferred tax
  
(10,998)
(17,312)

  
 
 
(10,998)
 
 
(17,312)

Net assets
  
2,014,440
2,101,638

Page 1

 


IMPACT CALL CENTRE LIMITED
REGISTERED NUMBER:08447477


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

2024
2023
£
£

Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
2,014,340
2,101,538

  
2,014,440
2,101,638


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 by: 




Mr N J Gebbett
Director

Date: 22 July 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 


IMPACT CALL CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Impact Call Centre Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page.

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

Interest income

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

 
2.5

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

 


IMPACT CALL CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.


 
2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 4

 


IMPACT CALL CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.9

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 or reducing balance method.

Depreciation is provided on the following basis:

Motor vehicles
-
20%
reducing balance
Telephone Equipment
-
25%
straight line
Office equipment
-
25%
straight line
Computer equipment
-
25%
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.

 
2.10

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.

 
2.11

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.

 
2.12

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.

 
2.13

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.

Page 5

 


IMPACT CALL CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.14

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.

 
2.15

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 167 (2023 - 167).


4.


Intangible assets




Other intangibles
Goodwill
Total

£
£
£



Cost


At 1 January 2024
4
25,001
25,005



At 31 December 2024

4
25,001
25,005



Amortisation


At 1 January 2024
-
25,001
25,001



At 31 December 2024

-
25,001
25,001



Net book value



At 31 December 2024
4
-
4



At 31 December 2023
4
-
4



Page 6

 


IMPACT CALL CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Tangible fixed assets





Motor vehicles
Telephone Equipment
Office Furniture
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 January 2024
116,022
141,343
179,472
401,817
838,654


Additions
-
4,654
-
17,659
22,313


Disposals
-
-
(1,850)
-
(1,850)



At 31 December 2024

116,022
145,997
177,622
419,476
859,117



Depreciation


At 1 January 2024
42,207
138,889
160,287
323,567
664,950


Charge for the year on owned assets
15,975
4,347
7,166
36,315
63,803


Disposals
-
-
(1,850)
-
(1,850)



At 31 December 2024

58,182
143,236
165,603
359,882
726,903



Net book value



At 31 December 2024
57,840
2,761
12,019
59,594
132,214



At 31 December 2023
73,815
2,454
19,185
78,250
173,704

Page 7

 


IMPACT CALL CENTRE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Debtors

2024
2023
£
£


Trade debtors
1,034,187
1,490,668

Amounts owed by group undertakings
600,800
597,491

Amounts owed by joint ventures and associated undertakings
-
555,000

Other debtors
1,592
144,363

Prepayments and accrued income
157,631
183,621

Tax recoverable
13,333
13,333

1,807,543
2,984,476



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
256,292
405,152

Amounts owed to group undertakings
220,009
231,398

Corporation tax
14,813
-

Other taxation and social security
160,574
203,715

Obligations under finance lease and hire purchase contracts
(9,464)
29,602

Other creditors
42,866
52,719

Accruals and deferred income
113,837
524,482

798,927
1,447,068



8.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
238,600
238,600

Later than 1 year and not later than 5 years
112,672
351,272

351,272
589,872


9.


Transactions with directors

At the year end, included within creditors due under one year were amounts due to a director from the company amounting to £25,422 (2023 - £39,558). 

 
Page 8