Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false consultancy 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08715841 2024-04-01 2025-03-31 08715841 2023-04-01 2024-03-31 08715841 2025-03-31 08715841 2024-03-31 08715841 c:Director1 2024-04-01 2025-03-31 08715841 c:RegisteredOffice 2024-04-01 2025-03-31 08715841 d:OfficeEquipment 2024-04-01 2025-03-31 08715841 d:OfficeEquipment 2025-03-31 08715841 d:OfficeEquipment 2024-03-31 08715841 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08715841 d:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 08715841 d:OtherPropertyPlantEquipment 2025-03-31 08715841 d:OtherPropertyPlantEquipment 2024-03-31 08715841 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08715841 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08715841 d:CurrentFinancialInstruments 2025-03-31 08715841 d:CurrentFinancialInstruments 2024-03-31 08715841 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08715841 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08715841 d:ShareCapital 2025-03-31 08715841 d:ShareCapital 2024-03-31 08715841 d:RetainedEarningsAccumulatedLosses 2025-03-31 08715841 d:RetainedEarningsAccumulatedLosses 2024-03-31 08715841 c:OrdinaryShareClass1 2024-04-01 2025-03-31 08715841 c:OrdinaryShareClass1 2025-03-31 08715841 c:OrdinaryShareClass1 2024-03-31 08715841 c:FRS102 2024-04-01 2025-03-31 08715841 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08715841 c:FullAccounts 2024-04-01 2025-03-31 08715841 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08715841 2 2024-04-01 2025-03-31 08715841 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08715841 METAMOLS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
METAMOLS LIMITED COMPANY INFORMATION
Director | Martin John Guppy
Registered number | 08715841
Registered office | 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
Accountants | MA Partners LLP
| Chartered Accountants
| 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
METAMOLS LIMITED CONTENTS
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 9
METAMOLS LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF METAMOLS LIMITED FOR THE YEAR ENDED 31 MARCH 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 Metamols LImited for the year ended 31 March 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 director of Metamols LImited in accordance with the terms of our engagement letter dated November 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Metamols LImited and state those matters that we have agreed to state to the director of Metamols LImited 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 Metamols LImited and its director for our work or for this report. It is your duty to ensure that Metamols LImited 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 profit of Metamols LImited. You consider that Metamols LImited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Metamols LImited. 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 4 September 2025 Page 1
METAMOLS LIMITED REGISTERED NUMBER: 08715841 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,013 |  | 2,684
|  |  | 2,013 |  | 2,684
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 45,640 |  | 55,011 |
Cash at bank and in hand |  | 2,610 |  | 59,464 |
|  | 48,250 |  | 114,475 |
Creditors: amounts falling due within one year | 6 | (26,915) |  | (52,707) |
Net current assets |  |  | 21,335 |  | 61,768
Total assets less current liabilities |  |  | 23,348 |  | 64,452
Net assets |  |  | 23,348 |  | 64,452
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 23,248 |  | 64,352
|  |  | 23,348 |  | 64,452
Page 2
METAMOLS LIMITED REGISTERED NUMBER: 08715841 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 his 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:
Martin John Guppy
Director
Date: 4 September 2025
The notes on pages 4 to 9 form part of these financial statements. Page 3
METAMOLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The Company is a private 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 consultancy services. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 4
METAMOLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Rendering of services Turnover from a contract to provide consultancy 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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. Page 5
METAMOLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | 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:
|  |  |  | Office equipment | - | 25% | reducing balance
|  |  |  | Other fixed assets | - | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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 6
METAMOLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.12 | 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.
| 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 1 (2024 - 1).
Page 7
METAMOLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Office equipment | Other fixed assets | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 6,095 | 1,025 | 7,120
| At 31 March 2025 | 6,095 | 1,025 | 7,120
| Depreciation |  |  |
| At 1 April 2024 | 3,735 | 701 | 4,436
| Charge for the year on owned assets | 590 | 81 | 671
| At 31 March 2025 | 4,325 | 782 | 5,107
| Net book value |  |  |
| At 31 March 2025 | 1,770 | 243 | 2,013
| At 31 March 2024 | 2,360 | 324 | 2,684
Page 8
METAMOLS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 13,450 | 8,605
| Other debtors | 27,950 | 28,539
| Prepayments and accrued income | 4,240 | 17,867
|  | 45,640 | 55,011
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 8,250 | 9,374
| Corporation tax | 10,966 | 29,582
| Other taxation and social security | 6,445 | 12,557
| Accruals and deferred income | 1,254 | 1,194
|  | 26,915 | 52,707
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Transactions with directors
At 31 March 2025, the director owed the company £24,036. The loan is repayable on demand and is included within other debtors in note 5 to the financial statements. The loan was repaid in April 2025.
Page 9