Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-302025-06-30falseConsultants2024-04-01true22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07215991 2024-04-01 2025-06-30 07215991 2023-04-01 2024-03-31 07215991 2025-06-30 07215991 2024-03-31 07215991 c:Director1 2024-04-01 2025-06-30 07215991 c:Director2 2024-04-01 2025-06-30 07215991 c:RegisteredOffice 2024-04-01 2025-06-30 07215991 d:PlantMachinery 2024-04-01 2025-06-30 07215991 d:PlantMachinery 2025-06-30 07215991 d:PlantMachinery 2024-03-31 07215991 d:OfficeEquipment 2024-04-01 2025-06-30 07215991 d:OfficeEquipment 2025-06-30 07215991 d:OfficeEquipment 2024-03-31 07215991 d:CurrentFinancialInstruments 2025-06-30 07215991 d:CurrentFinancialInstruments 2024-03-31 07215991 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 07215991 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07215991 d:ShareCapital 2025-06-30 07215991 d:ShareCapital 2024-03-31 07215991 d:RetainedEarningsAccumulatedLosses 2025-06-30 07215991 d:RetainedEarningsAccumulatedLosses 2024-03-31 07215991 c:OrdinaryShareClass1 2024-04-01 2025-06-30 07215991 c:OrdinaryShareClass1 2025-06-30 07215991 c:OrdinaryShareClass1 2024-03-31 07215991 c:FRS102 2024-04-01 2025-06-30 07215991 c:AuditExemptWithAccountantsReport 2024-04-01 2025-06-30 07215991 c:FullAccounts 2024-04-01 2025-06-30 07215991 c:PrivateLimitedCompanyLtd 2024-04-01 2025-06-30 07215991 2 2024-04-01 2025-06-30 07215991 e:PoundSterling 2024-04-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07215991










AMEND LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2025

 
AMEND LTD
 
 
COMPANY INFORMATION


Directors
Mr C Wyatt 
Mrs J Wyatt 




Registered number
07215991



Registered office
12 Church Street

Cromer

Norfolk

NR27 9ER




Accountants
MA Partners LLP
Chartered Accountants

12 Church Street

Cromer

Norfolk

NR27 9ER





 
AMEND LTD
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4 - 9


 
AMEND LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF AMEND LTD
FOR THE PERIOD ENDED 30 JUNE 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Amend Ltd for the period ended 30 June 2025 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Amend Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Amend Ltd and state those matters that we have agreed to state to the Board of directors of Amend Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Amend Ltd and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Amend Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Amend Ltd. You consider that Amend Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Amend Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MA Partners LLP
 
Chartered Accountants
  
12 Church Street
Cromer
Norfolk
NR27 9ER
28 August 2025
Page 1

 
AMEND LTD
REGISTERED NUMBER: 07215991

BALANCE SHEET
AS AT 30 JUNE 2025

30 June
31 March
2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
2,042

  
-
2,042

Current assets
  

Debtors: amounts falling due within one year
 5 
-
13,732

Cash at bank and in hand
  
21,800
82,575

  
21,800
96,307

Creditors: amounts falling due within one year
 6 
(3,740)
(7,693)

Net current assets
  
 
 
18,060
 
 
88,614

Total assets less current liabilities
  
18,060
90,656

Provisions for liabilities
  

Deferred tax
  
-
(388)

  
 
 
-
 
 
(388)

Net assets
  
18,060
90,268


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
17,960
90,168

  
18,060
90,268


Page 2

 
AMEND LTD
REGISTERED NUMBER: 07215991
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 period 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 28 August 2025.




................................................
Mr C Wyatt
................................................
Mrs J Wyatt
Director
Director

The notes on pages 4 to 9 form part of these financial statements.

Page 3

 
AMEND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025

1.


General information

The Company is a United Kingdom company limited by shares.  It is both incorporated and domiciled in England and Wales.  The address of its registered office is 12 Church Street, Cromer, Norfolk, NR27 9ER.
The Company's principal activity is that of consultants.  Its principal place of business is The Old Chapel, 7 Chapel Lane, Coltishall, NR12 7DR. The Company ceased trading on 30 June 2025.

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 4

 
AMEND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
 reducing balance
Office equipment
-
25%
 reducing balance

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 5

 
AMEND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 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.

Page 6

 
AMEND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.11

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.

 
2.12

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 period was 2 (2024 - 2).

Page 7

 
AMEND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025

4.


Tangible fixed assets







Plant and machinery
Office equipment
Total

£
£
£





At 1 April 2024
9,715
6,163
15,878


Disposals
(9,715)
(6,163)
(15,878)



At 30 June 2025

-
-
-





At 1 April 2024
8,957
4,879
13,836


Disposals
(8,957)
(4,879)
(13,836)



At 30 June 2025

-
-
-



Net book value



At 30 June 2025
-
-
-



At 31 March 2024
758
1,284
2,042


5.


Debtors

30 June
31 March
2025
2024
£
£


Other debtors
-
13,732

-
13,732


Page 8

 
AMEND LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025

6.


Creditors: Amounts falling due within one year

30 June
31 March
2025
2024
£
£

Other taxation and social security
-
539

Other creditors
3,740
5,454

Accruals and deferred income
-
1,700

3,740
7,693



7.


Share capital

30 June
31 March
2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1.00 each
100
100


 
Page 9