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Registered number: 04317964










CONSULTING ASSOCIATES WORLDWIDE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

 
CONSULTING ASSOCIATES WORLDWIDE LIMITED
 

COMPANY INFORMATION


Directors
M Hixon 
T Hixon 




Company secretary
T Hixon



Registered number
04317964



Registered office
Lower Ground Floor, The Willows
6 Orchard Road

Malvern

Worcestershire

WR14 3DA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
CONSULTING ASSOCIATES WORLDWIDE LIMITED
REGISTERED NUMBER: 04317964

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
1,119,645
1,157,058

Investment property
 5 
725,097
725,097

  
1,844,742
1,882,155

Current assets
  

Debtors: amounts falling due within one year
 6 
7,393
5,904

Cash at bank and in hand
  
830,267
841,400

  
837,660
847,304

Creditors: amounts falling due within one year
 7 
(130,587)
(141,976)

Net current assets
  
 
 
707,073
 
 
705,328

Total assets less current liabilities
  
2,551,815
2,587,483

Provisions for liabilities
  

Deferred tax
  
(66,539)
(68,170)

  
 
 
(66,539)
 
 
(68,170)

Net assets
  
2,485,276
2,519,313


Capital and reserves
  

Called up share capital 
 8 
1,000
1,000

Profit and loss account
  
2,484,276
2,518,313

  
2,485,276
2,519,313

Page 1

 
CONSULTING ASSOCIATES WORLDWIDE LIMITED
REGISTERED NUMBER: 04317964

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 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 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 on 24 July 2025.




M Hixon
Director

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
CONSULTING ASSOCIATES WORLDWIDE LIMITED
 

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

1.


General Information

Consulting Associates Worldwide Limited is a private company, limited by shares, incorporated in England, within the United Kingdom with a company number of 04317964.  The registered office is Lower Ground Floor, The Willows, 6 Orchard Road, Malvern, Worcestershire, WR14 3DA.

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

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. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover 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 turnover 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

 
CONSULTING ASSOCIATES WORLDWIDE LIMITED
 

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

2.Accounting Policies (continued)

 
2.3

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.


 
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, using the following rates.

Depreciation is provided on the following bases:

Freehold property
-
2%
straight line
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance
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.

Page 4

 
CONSULTING ASSOCIATES WORLDWIDE LIMITED
 

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

2.Accounting Policies (continued)

 
2.5

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.

  
2.6

Investment properties

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of income and retained earnings. 


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 3).

Page 5

 
CONSULTING ASSOCIATES WORLDWIDE LIMITED
 

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

4.


Tangible Fixed Assets





Freehold property
Motor vehicles
Fixtures & fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 November 2023
1,584,442
83,677
123,186
13,747
1,805,052



At 31 October 2024

1,584,442
83,677
123,186
13,747
1,805,052



Depreciation


At 1 November 2023
448,208
69,763
116,951
13,072
647,994


Charge for the year on owned assets
31,693
3,479
1,569
672
37,413



At 31 October 2024

479,901
73,242
118,520
13,744
685,407



Net book value



At 31 October 2024
1,104,541
10,435
4,666
3
1,119,645



At 31 October 2023
1,136,234
13,914
6,235
675
1,157,058


5.


Investment Property


Freehold investment property

£



Valuation


At 1 November 2023
725,097



At 31 October 2024
725,097

The 2024 valuations were made by the director, on an open market value for existing use basis.






Page 6

 
CONSULTING ASSOCIATES WORLDWIDE LIMITED
 

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

6.


Debtors

2024
2023
£
£


Other debtors
2,809
2,075

Prepayments and accrued income
4,584
3,829

7,393
5,904



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
43,271
39,955

Other taxation and social security
-
1,037

Other creditors
63,157
62,181

Accruals and deferred income
24,159
38,803

130,587
141,976





8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,000 (2023 - 1,000) Ordinary shares of £1.00 each
1,000
1,000



Page 7