Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.recruitment consultancy92024-01-01false9falsetruefalse 02989617 2024-01-01 2024-12-31 02989617 2023-01-01 2023-12-31 02989617 2024-12-31 02989617 2023-12-31 02989617 2023-01-01 02989617 c:Director1 2024-01-01 2024-12-31 02989617 d:OfficeEquipment 2024-01-01 2024-12-31 02989617 d:OfficeEquipment 2024-12-31 02989617 d:OfficeEquipment 2023-12-31 02989617 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02989617 d:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 02989617 d:OtherPropertyPlantEquipment 2024-12-31 02989617 d:OtherPropertyPlantEquipment 2023-12-31 02989617 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02989617 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02989617 d:PatentsTrademarksLicencesConcessionsSimilar 2024-01-01 2024-12-31 02989617 d:ComputerSoftware 2024-12-31 02989617 d:ComputerSoftware 2023-12-31 02989617 d:CurrentFinancialInstruments 2024-12-31 02989617 d:CurrentFinancialInstruments 2023-12-31 02989617 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02989617 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02989617 d:ShareCapital 2024-12-31 02989617 d:ShareCapital 2023-12-31 02989617 d:RetainedEarningsAccumulatedLosses 2024-12-31 02989617 d:RetainedEarningsAccumulatedLosses 2023-12-31 02989617 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 02989617 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 02989617 d:TaxLossesCarry-forwardsDeferredTax 2024-12-31 02989617 d:TaxLossesCarry-forwardsDeferredTax 2023-12-31 02989617 c:OrdinaryShareClass1 2024-01-01 2024-12-31 02989617 c:OrdinaryShareClass1 2024-12-31 02989617 c:OrdinaryShareClass1 2023-12-31 02989617 c:OrdinaryShareClass2 2024-01-01 2024-12-31 02989617 c:OrdinaryShareClass2 2024-12-31 02989617 c:OrdinaryShareClass2 2023-12-31 02989617 c:FRS102 2024-01-01 2024-12-31 02989617 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02989617 c:FullAccounts 2024-01-01 2024-12-31 02989617 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02989617 2 2024-01-01 2024-12-31 02989617 d:ComputerSoftware d:OwnedIntangibleAssets 2024-01-01 2024-12-31 02989617 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 02989617









ALDRICH & CO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ALDRICH & CO LIMITED
REGISTERED NUMBER: 02989617

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Intangible assets
 4 
4,086
13,830

Tangible assets
 5 
16,360
18,754

  
20,446
32,584

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
187,539
123,114

Cash at bank and in hand
  
237,081
401,062

  
424,620
524,176

Creditors: amounts falling due within one year
 7 
(211,901)
(186,092)

NET CURRENT ASSETS
  
 
 
212,719
 
 
338,084

TOTAL ASSETS LESS CURRENT LIABILITIES
  
233,165
370,668

PROVISIONS FOR LIABILITIES
  

Deferred tax
 8 
(3,869)
(5,835)

NET ASSETS
  
229,296
364,833


CAPITAL AND RESERVES
  

Called up share capital 
 9 
42
42

Profit and loss account
  
229,254
364,791

  
229,296
364,833


Page 1

 
ALDRICH & CO LIMITED
REGISTERED NUMBER: 02989617
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 her 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 by: 




Mrs E C Aldrich
Director

Date: 4 March 2025

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

Page 2

 
ALDRICH & CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


GENERAL INFORMATION

Aldirch and Co. Limited is a private company, limited by shares, incorporated in England and Wales. The Company's registered office is 106 Salisbury House, Finsbury Circus, London, EC2M 5QQ.
The financial statements are presented in GBP, which is the functional currency of the Company.

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 comprises revenue recognised by the company in respect of recruitment services during the year, exclusive of Value Added Tax. Revenue is recognised as the fair value of the consideration received or receivable and is recognised on placement of the candidate.

 
2.3

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.

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.

 The estimated useful lives range as follows:

Computer software
-
5
years

Page 3

 
ALDRICH & CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
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 straight-line method.

The estimated useful lives range as follows:

Office and computer equipment
-
3 / 4 years
Leasehold improvements
-
over the period of the lease

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.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors  and creditors, loans from banks and other third parties, loans to related parties and investments  in ordinary shares.

 
2.9

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 4

 
ALDRICH & CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.10

DIVIDENDS

Equity dividends are recognised when they become legally payable. 

 
2.11

OPERATING LEASES

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.12

PENSIONS

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 Company also makes payments to the personal pension plan of the director.
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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.13

INTEREST INCOME

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

 
2.14

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.


Page 5

 
ALDRICH & CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


EMPLOYEES

The director considers it seriously prejudicial to the interests of the Company to disclose the average monthly number of temporary staff employed by the Company.


The average monthly number of administrative and support staff, including directors, during the year was 9 (2023 - 9). 


4.


INTANGIBLE ASSETS




Computer software

£



COST


At 1 January 2024
48,746



At 31 December 2024

48,746



AMORTISATION


At 1 January 2024
34,916


Charge for the year on owned assets
9,744



At 31 December 2024

44,660



NET BOOK VALUE



At 31 December 2024
4,086



At 31 December 2023
13,830



Page 6

 
ALDRICH & CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


TANGIBLE FIXED ASSETS





Office equipment
Other fixed assets
Total

£
£
£



COST


At 1 January 2024
102,593
17,148
119,741


Additions
8,602
-
8,602



At 31 December 2024

111,195
17,148
128,343



DEPRECIATION


At 1 January 2024
83,839
17,148
100,987


Charge for the year on owned assets
10,996
-
10,996



At 31 December 2024

94,835
17,148
111,983



NET BOOK VALUE



At 31 December 2024
16,360
-
16,360



At 31 December 2023
18,754
-
18,754


6.


DEBTORS

2024
2023
£
£


Trade debtors
128,765
63,326

Prepayments and accrued income
58,774
59,788

187,539
123,114


Page 7

 
ALDRICH & CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
23,328
23,027

Corporation tax
11,966
30,503

Other taxation and social security
128,670
88,363

Other creditors
18,301
18,082

Accruals and deferred income
29,636
26,117

211,901
186,092


Included within other creditors are amounts due to defined contribution pension schemes of £4,307 (2023 - £7,823)


8.


DEFERRED TAXATION




2024
2023


£

£






At beginning of year
(5,835)
(7,735)


Charged to profit or loss
1,966
1,900



AT END OF YEAR
(3,869)
(5,835)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
4,543
7,578

Short term timing differences
(674)
(1,743)

3,869
5,835

Page 8

 
ALDRICH & CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



40 (2023 - 40) Ordinary shares of £1.00 each
40
40
2 (2023 - 2) 'A' Ordinary shares of £1.00 each
2
2

42

42



10.OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies that are not included in the Balance Sheet amount to £54,021 (2023 - £115,057).

 
Page 9