Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31false2023-09-01No description of principal activityfalse2false2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11519804 2023-09-01 2024-08-31 11519804 2022-09-01 2023-08-31 11519804 2024-08-31 11519804 2023-08-31 11519804 c:Director1 2023-09-01 2024-08-31 11519804 d:CurrentFinancialInstruments 2024-08-31 11519804 d:CurrentFinancialInstruments 2023-08-31 11519804 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 11519804 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 11519804 d:ShareCapital 2024-08-31 11519804 d:ShareCapital 2023-08-31 11519804 d:RetainedEarningsAccumulatedLosses 2024-08-31 11519804 d:RetainedEarningsAccumulatedLosses 2023-08-31 11519804 c:EntityNoLongerTradingButTradedInPast 2023-09-01 2024-08-31 11519804 c:FRS102 2023-09-01 2024-08-31 11519804 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11519804 c:FullAccounts 2023-09-01 2024-08-31 11519804 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11519804 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 11519804









FERNARR CONSULTANCY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
FERNARR CONSULTANCY LIMITED
REGISTERED NUMBER: 11519804

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
-
1,557

Cash at bank and in hand
 5 
29,277
63,863

  
29,277
65,420

Creditors: amounts falling due within one year
 6 
(21,559)
(19,795)

Net current assets
  
 
 
7,718
 
 
45,625

Total assets less current liabilities
  
7,718
45,625

  

Net assets
  
7,718
45,625


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
7,708
45,615

  
7,718
45,625


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 29 August 2025.




James Anthony Carr
Director

The notes on pages 3 to 4 form part of these financial statements.
Page 1

 
FERNARR CONSULTANCY LIMITED
REGISTERED NUMBER: 11519804
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024


Page 2

 
FERNARR CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Fernarr Consulting Limited is a privated limited company limited by share capital. The company is incorporated in England and Wales, company number 11519804. The Company's registered office is located at 241 Jersey Road, Isleworth, Middlesex TW7 4RE.

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

Going concern

The company directors are currently reviewing opportunities available to the company. The accounts have therefore been prepared on the basis that the company remains a going concern.

 
2.3

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.


 
2.4

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.

 
2.5

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.

 
2.6

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.

Page 3

 
FERNARR CONSULTANCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.7

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 2 (2023 - 2).


4.


Debtors

2024
2023
£
£


Other debtors
-
1,557

-
1,557



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
29,277
63,863

29,277
63,863



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,224
-

Other creditors
18,703
18,703

Accruals and deferred income
1,632
1,092

21,559
19,795


 
Page 4