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Registered number: 15232501









NATIONAL ALLIANCE OF SCHOOL PREMISES MANAGEMENT LTD









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

 
NATIONAL ALLIANCE OF SCHOOL PREMISES MANAGEMENT LTD
REGISTERED NUMBER: 15232501

BALANCE SHEET
AS AT 31 MARCH 2025

2025
Note
£

Fixed assets
  

Tangible assets
  
15,887

  
15,887

Current assets
  

Debtors: amounts falling due within one year
 6 
2,569

Cash at bank and in hand
 7 
11,026

  
13,595

Creditors: amounts falling due within one year
 8 
(124,837)

Net current (liabilities)/assets
  
 
 
(111,242)

Total assets less current liabilities
  
(95,355)

Provisions for liabilities
  

Deferred tax
  
(3,972)

  
 
 
(3,972)

Net (liabilities)/assets
  
(99,327)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(99,328)

  
(99,327)


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 1 August 2025.




................................................
M C Hales
Director
Page 1

 
NATIONAL ALLIANCE OF SCHOOL PREMISES MANAGEMENT LTD
REGISTERED NUMBER: 15232501
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025


The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
NATIONAL ALLIANCE OF SCHOOL PREMISES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

National Alliance of School Premises Management Limited is a private company, limited by shares, domiciled in England and Wales, registration number 15232501. The registered office is The Old Town Hall, 29 Broadway, London, England, E15 4BQ. The principal activity of the company is to provide school premises management services and related training.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The Company's financial statements are rounded to the nearest Pound.
The Company's functional and presentational currency is GBP.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company made a loss of £99,328 and the net liabilities as at 31 March 2025 are £99,327. The company receives financial support from the parent company and the directors have received confirmation of extension. Based on this, the accounts have been prepared on the going concern basis and do not take into account any adjustments which would be necessary if the going concern basis were not appropriate.

 
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. 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

 
NATIONAL ALLIANCE OF SCHOOL PREMISES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

Interest income

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

 
2.5

Current and deferred taxation

The tax expense for the period 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:

Computer equipment
-
20%

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

 
NATIONAL ALLIANCE OF SCHOOL PREMISES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

Financial instruments

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

Page 5

 
NATIONAL ALLIANCE OF SCHOOL PREMISES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.11
Financial instruments (continued)

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.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

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.

Page 6

 
NATIONAL ALLIANCE OF SCHOOL PREMISES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.11
Financial instruments (continued)

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


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In applying the Company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The director's judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.
Details of the company's significant accounting judgements and critical accounting estimates include:
Intangible fixed assets
Each year the company reviews the estimated useful lives and residual values of intangible fixed assets and these are adjusted if appropriate. The amortisation rates are calculated according to the expected useful economic life that management believe to be appropriate based on the nature of the asset in operation.


4.


Employees

Period Ended 31 March
2025
£

Wages and salaries
28,217

Social security costs
3,201

Cost of defined contribution scheme
6,732

38,150


The average monthly number of employees, including directors, during the period was 3.

Page 7

 
NATIONAL ALLIANCE OF SCHOOL PREMISES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

5.


Tangible fixed assets





Computer equipment

£



Cost 


Transfers intra group
27,950



At 31 March 2025

27,950



Depreciation


Charge for the period on owned assets
5,590


Transfers intra group
6,473



At 31 March 2025

12,063



Net book value



At 31 March 2025
15,887


6.


Debtors

2025
£


Trade debtors
1,235

Prepayments and accrued income
1,334

2,569



7.


Cash and cash equivalents

2025
£

Cash at bank and in hand
11,026


Page 8

 
NATIONAL ALLIANCE OF SCHOOL PREMISES MANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

8.


Creditors: Amounts falling due within one year

2025
£

Amounts owed to group undertakings
104,496

Other taxation and social security
1,325

Other creditors
12,766

Accruals and deferred income
6,250

124,837



9.


Financial instruments

2025
£

Financial assets


Financial assets measured at fair value through profit or loss
11,026




Financial assets measured at fair value through profit or loss comprise cash and cash equivalent.


10.


Related party transactions

The Company has taken advantage of the exemption from the requirement to disclose transactions with wholly owned group companies.


11.


Controlling party

The parent company is Juniper Ventures Limited, a company registered in England and Wales.
The controlling party is Mayor And Burgesses Of The London Borough Of Newham by virtue of the 100%
shareholding in the ultimate parent company.


12.


Auditors' information

The auditors' report on the financial statements for the period ended 31 March 2025 was unqualified.

The audit report was signed on 1 August 2025 by Thomas Rogers BA ACA (Senior statutory auditor) on behalf of Haslers.

 
Page 9