Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-31falsetrue02024-04-01No description of principal activity0trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11438611 2024-04-01 2025-03-31 11438611 2023-04-01 2024-03-31 11438611 2025-03-31 11438611 2024-03-31 11438611 c:Director1 2024-04-01 2025-03-31 11438611 d:FurnitureFittings 2024-04-01 2025-03-31 11438611 d:FurnitureFittings 2025-03-31 11438611 d:FurnitureFittings 2024-03-31 11438611 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 11438611 d:CurrentFinancialInstruments 2025-03-31 11438611 d:CurrentFinancialInstruments 2024-03-31 11438611 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 11438611 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11438611 d:ShareCapital 2025-03-31 11438611 d:ShareCapital 2024-03-31 11438611 d:RetainedEarningsAccumulatedLosses 2025-03-31 11438611 d:RetainedEarningsAccumulatedLosses 2024-03-31 11438611 c:FRS102 2024-04-01 2025-03-31 11438611 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11438611 c:FullAccounts 2024-04-01 2025-03-31 11438611 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11438611 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 11438611 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 11438611 2 2024-04-01 2025-03-31 11438611 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 11438611










J & A SUTHERLAND LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
J & A SUTHERLAND LIMITED
REGISTERED NUMBER: 11438611

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
333
466

  
333
466

Current assets
  

Debtors: amounts falling due within one year
 5 
2,700
20,200

Cash at bank and in hand
  
342,330
289,068

  
345,030
309,268

Creditors: amounts falling due within one year
 6 
(66,233)
(65,071)

Net current assets
  
 
 
278,797
 
 
244,197

Total assets less current liabilities
  
279,130
244,663

Provisions for liabilities
  

Deferred tax
 7 
(83)
(117)

  
 
 
(83)
 
 
(117)

Net assets
  
279,047
244,546


Capital and reserves
  

Called up share capital 
  
106
106

Profit and loss account
  
278,941
244,440

  
279,047
244,546

Page 1

 
J & A SUTHERLAND LIMITED
REGISTERED NUMBER: 11438611
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

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: 






A Sutherland
Director

Date: 15 August 2025

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

 
J & A SUTHERLAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

J & A Sutherland Limited (11438611) is a private company limited by shares. It is registered in England & Wales. Its registered address is: Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.

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

Interest income

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

Page 3

 
J & A SUTHERLAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

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.


 
2.5

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:

Fixtures and fittings
-
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.

Page 4

 
J & A SUTHERLAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

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.

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 5

 
J & A SUTHERLAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.9
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.

 
2.10

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 Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).




4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 April 2024
1,452


Additions
128



At 31 March 2025

1,580



Depreciation


At 1 April 2024
986


Charge for the year on owned assets
261



At 31 March 2025

1,247



Net book value



At 31 March 2025
333



At 31 March 2024
466

Page 6

 
J & A SUTHERLAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
2,700
10,200

Prepayments and accrued income
-
10,000

2,700
20,200



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
40,517
23,323

Other taxation and social security
2,511
5,706

Other creditors
20,785
34,542

Accruals and deferred income
2,420
1,500

66,233
65,071



7.


Deferred taxation




2025


£






At beginning of year
(117)


Utilised in year
34



At end of year
(83)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(83)
(117)

(83)
(117)

 
Page 7