Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31102024-01-01falseNo description of principal activity10falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08459734 2024-01-01 2024-12-31 08459734 2023-01-01 2023-12-31 08459734 2024-12-31 08459734 2023-12-31 08459734 c:Director1 2024-01-01 2024-12-31 08459734 d:FurnitureFittings 2024-01-01 2024-12-31 08459734 d:FurnitureFittings 2024-12-31 08459734 d:FurnitureFittings 2023-12-31 08459734 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08459734 d:OfficeEquipment 2024-01-01 2024-12-31 08459734 d:OfficeEquipment 2024-12-31 08459734 d:OfficeEquipment 2023-12-31 08459734 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08459734 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08459734 d:CurrentFinancialInstruments 2024-12-31 08459734 d:CurrentFinancialInstruments 2023-12-31 08459734 d:Non-currentFinancialInstruments 2024-12-31 08459734 d:Non-currentFinancialInstruments 2023-12-31 08459734 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08459734 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08459734 d:ShareCapital 2024-12-31 08459734 d:ShareCapital 2023-12-31 08459734 d:RetainedEarningsAccumulatedLosses 2024-12-31 08459734 d:RetainedEarningsAccumulatedLosses 2023-12-31 08459734 c:OrdinaryShareClass1 2024-01-01 2024-12-31 08459734 c:OrdinaryShareClass1 2024-12-31 08459734 c:OrdinaryShareClass1 2023-12-31 08459734 c:FRS102 2024-01-01 2024-12-31 08459734 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08459734 c:FullAccounts 2024-01-01 2024-12-31 08459734 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08459734 2 2024-01-01 2024-12-31 08459734 6 2024-01-01 2024-12-31 08459734 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08459734









VIGO CONSULTING LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
VIGO CONSULTING LIMITED
REGISTERED NUMBER: 08459734

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
11,309
24,897

Investments
 5 
66,243
14,648

  
77,552
39,545

Current assets
  

Debtors
 6 
480,334
280,864

Cash at bank and in hand
 7 
787,787
978,210

  
1,268,121
1,259,074

Creditors: amounts falling due within one year
 8 
(532,201)
(512,518)

Net current assets
  
 
 
735,920
 
 
746,556

Total assets less current liabilities
  
813,472
786,101

  

Net assets
  
813,472
786,101


Capital and reserves
  

Called up share capital 
 9 
71
82

Profit and loss account
  
813,401
786,019

  
813,472
786,101


Page 1

 
VIGO CONSULTING LIMITED
REGISTERED NUMBER: 08459734
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 by: 




................................................
B Simons
Director

Date: 28 August 2025

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

Page 2

 
VIGO CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Vigo Consulting Limited is a private company limited by shares, incorporated in England and Wales and its registered office is 78-79 New Bond Street, London, W1S 1RZ.

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.

 
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

 
VIGO CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

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 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.

 
2.6

Taxation

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.


 
2.7

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
Office equipment
-
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.

 
2.8

Valuation of investments

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Page 4

 
VIGO CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.9

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.10

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.

 
2.11

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.

 
2.12

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.

 
2.13

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 10 (2023 - 10).

Page 5

 
VIGO CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
74,924
19,894
94,818


Additions
-
2,694
2,694



At 31 December 2024

74,924
22,588
97,512



Depreciation


At 1 January 2024
55,020
14,901
69,921


Charge for the year on owned assets
13,160
3,122
16,282



At 31 December 2024

68,180
18,023
86,203



Net book value



At 31 December 2024
6,744
4,565
11,309



At 31 December 2023
19,904
4,993
24,897


5.


Fixed asset investments





Investments in associates
Listed investments
Total

£
£
£



Cost or valuation


At 1 January 2024
-
14,648
14,648


Additions
50,000
5,000
55,000


Disposals
-
(648)
(648)


Revaluations
-
(2,757)
(2,757)



At 31 December 2024
50,000
16,243
66,243




Page 6

 
VIGO CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Debtors


2024
2023
£
£

Due after more than one year

Other debtors
136,456
22,305

Due within one year

Trade debtors
242,818
206,268

Other debtors
60,335
-

Prepayments and accrued income
40,725
52,291

480,334
280,864



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
787,787
978,210



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
59,875
37,836

Corporation tax
54,597
24,074

Other taxation and social security
256,226
259,485

Other creditors
106,544
4,876

Accruals and deferred income
54,959
186,247

532,201
512,518


Page 7

 
VIGO CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



710,000 (2023 - 820,000) Ordinary shares of £0.0001 each
71
82

During the period under review, the company bought back 110,000 £0.0001 Ordinary shares at a premium.


 
Page 8