Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-302023-12-01falsetrueThe principal activity of the Company during the year was that of management consultancy.22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11666093 2023-12-01 2024-11-30 11666093 2022-12-01 2023-11-30 11666093 2024-11-30 11666093 2023-11-30 11666093 c:Director1 2023-12-01 2024-11-30 11666093 d:OfficeEquipment 2023-12-01 2024-11-30 11666093 d:OfficeEquipment 2024-11-30 11666093 d:OfficeEquipment 2023-11-30 11666093 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 11666093 d:CurrentFinancialInstruments 2024-11-30 11666093 d:CurrentFinancialInstruments 2023-11-30 11666093 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 11666093 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 11666093 d:ShareCapital 2024-11-30 11666093 d:ShareCapital 2023-11-30 11666093 d:RetainedEarningsAccumulatedLosses 2024-11-30 11666093 d:RetainedEarningsAccumulatedLosses 2023-11-30 11666093 c:FRS102 2023-12-01 2024-11-30 11666093 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11666093 c:FullAccounts 2023-12-01 2024-11-30 11666093 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11666093 d:EntityControlledByKeyManagementPersonnel1 2023-12-01 2024-11-30 11666093 d:EntityControlledByKeyManagementPersonnel1 2024-11-30 11666093 d:EntityControlledByKeyManagementPersonnel1 2023-11-30 11666093 d:EntityControlledByKeyManagementPersonnel2 2023-12-01 2024-11-30 11666093 d:EntityControlledByKeyManagementPersonnel2 2024-11-30 11666093 d:EntityControlledByKeyManagementPersonnel2 2023-11-30 11666093 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-12-01 2024-11-30 11666093 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-11-30 11666093 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-11-30 11666093 2 2023-12-01 2024-11-30 11666093 6 2023-12-01 2024-11-30 11666093 4 2024-11-30 11666093 4 2023-11-30 11666093 f:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 11666093










WHARTON BRAMLEY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
WHARTON BRAMLEY LIMITED
REGISTERED NUMBER: 11666093

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
338
925

Investments
 5 
100
100

  
438
1,025

Current assets
  

Debtors: amounts falling due within one year
 6 
44,228
48,144

Cash at bank and in hand
  
2,141
2,143

  
46,369
50,287

Creditors: amounts falling due within one year
 7 
(44,215)
(37,335)

Net current assets
  
 
 
2,154
 
 
12,952

Total assets less current liabilities
  
2,592
13,977

Provisions for liabilities
  

Deferred tax
  
(84)
(231)

  
 
 
(84)
 
 
(231)

Net assets
  
2,508
13,746


Capital and reserves
  

Called up share capital 
  
220
220

Profit and loss account
  
2,288
13,526

  
2,508
13,746


Page 1

 
WHARTON BRAMLEY LIMITED
REGISTERED NUMBER: 11666093
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 profit and loss account 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 C D Brazendale
Director

Date: 23 July 2025

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

Page 2

 
WHARTON BRAMLEY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Wharton Bramley Limited is a private company, limited by shares, registered in England and Wales, registration number 11666093. The registered office is 1756 Melton Road, Rearsby, Leicester, LE7 4YR.
Principal activity
The principal activity of the Company during the year was that of management consultancy.

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 Company's functional and presentational currency is British Pound Sterling (£).

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

Interest income

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

 
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

 
WHARTON BRAMLEY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.5

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 balance sheet 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 balance sheet 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 balance sheet date.


 
2.6

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:

Office equipment
-
33%
straight line basis per annum

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 the Profit and Loss Account.

 
2.7

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Page 4

 
WHARTON BRAMLEY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at transaction price, 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. 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.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at transaction price, 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 2 (2023: 2) 
Page 5

 
WHARTON BRAMLEY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 December 2023
10,738


Disposals
(1,083)



At 30 November 2024

9,655



Depreciation


At 1 December 2023
9,813


Charge for the year
587


Disposals
(1,083)



At 30 November 2024

9,317



Net book value



At 30 November 2024
338



At 30 November 2023
925

Page 6

 
WHARTON BRAMLEY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Fixed asset investments





Trade investments

£



Cost


At 1 December 2023

100






Net book value



At 30 November 2024
100



At 30 November 2023
100


6.


Debtors

2024
2023
£
£


Trade debtors
38,640
46,344

Amounts owed by group undertakings
1,800
1,800

Other debtors
3,788
-

44,228
48,144



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
4,232
1,000

Corporation tax
25,353
15,589

Other taxation and social security
12,330
10,884

Other creditors
-
7,562

Accruals and deferred income
2,300
2,300

44,215
37,335


Page 7

 
WHARTON BRAMLEY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

8.


Transactions with directors

At the start of the year, the Company owed £4,762 to a Director.  During the year, this Director received advances of £30,555 and made repayments of £22,343, resulting in this Director owing £3,450 to the Company at the year end.
No interest was charged on any overdrawn balances and all balances are repayable on demand.


9.


Related party transactions

At the start of the year, a shareholder owed £100 to the Company.  During the year, this Director received advances of £11,200 and made repayments of £11,200, resulting in this shareholder owing £100 to the Company at the year end.
At the start of the year, a shareholder was owed £2,900 by the Company.  During the year, this Director received advances of £21,850 and made repayments of £18,850, resulting in this shareholder owing £100 to the Company at the year end.
No interest was charged on any overdrawn balances and all balances are repayable on demand.

 
Page 8