Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.60 50 2024-01-01 false No description of principal activity false true false 07703367 2024-01-01 2024-12-31 07703367 2023-01-01 2023-12-31 07703367 2024-12-31 07703367 2023-12-31 07703367 2023-01-01 07703367 c:Director1 2024-01-01 2024-12-31 07703367 d:FurnitureFittings 2024-01-01 2024-12-31 07703367 d:FurnitureFittings 2024-12-31 07703367 d:FurnitureFittings 2023-12-31 07703367 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07703367 d:ComputerEquipment 2024-01-01 2024-12-31 07703367 d:ComputerEquipment 2024-12-31 07703367 d:ComputerEquipment 2023-12-31 07703367 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07703367 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07703367 d:CurrentFinancialInstruments 2024-12-31 07703367 d:CurrentFinancialInstruments 2023-12-31 07703367 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07703367 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07703367 d:ShareCapital 2024-12-31 07703367 d:ShareCapital 2023-12-31 07703367 d:ShareCapital 2023-01-01 07703367 d:SharePremium 2024-12-31 07703367 d:SharePremium 2023-12-31 07703367 d:SharePremium 2023-01-01 07703367 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 07703367 d:RetainedEarningsAccumulatedLosses 2024-12-31 07703367 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 07703367 d:RetainedEarningsAccumulatedLosses 2023-12-31 07703367 d:RetainedEarningsAccumulatedLosses 2023-01-01 07703367 c:FRS102 2024-01-01 2024-12-31 07703367 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07703367 c:FullAccounts 2024-01-01 2024-12-31 07703367 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07703367 d:WithinOneYear 2024-12-31 07703367 d:WithinOneYear 2023-12-31 07703367 d:BetweenOneFiveYears 2024-12-31 07703367 d:BetweenOneFiveYears 2023-12-31 07703367 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 07703367 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 07703367 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 07703367 ASSURE CONSULTING (BEDFORD) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
ASSURE CONSULTING (BEDFORD) LIMITED REGISTERED NUMBER: 07703367 BALANCE SHEET AS AT 31 DECEMBER 2024
| 2024 | 2024 | 2023 | 2023
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 16,899 |  | 35,963
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,603,045 |  | 1,437,853 |
Cash at bank and in hand | 6 | 921,995 |  | 1,152,961 |
|  | 3,525,040 |  | 2,590,814 |
Creditors: amounts falling due within one year | 7 | (1,353,536) |  | (916,181) |
Net current assets |  |  | 2,171,504 |  | 1,674,633
Total assets less current liabilities |  |  | 2,188,403 |  | 1,710,596
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (111) |  | (2,920)
Net assets |  |  | 2,188,292 |  | 1,707,676
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 116 |  | 116
Share premium account |  |  | 115,459 |  | 115,459
Profit and loss account |  |  | 2,072,717 |  | 1,592,101
|  |  | 2,188,292 |  | 1,707,676
Page 1
ASSURE CONSULTING (BEDFORD) LIMITED REGISTERED NUMBER: 07703367 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 comprehensive income 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:
................................................ Lee Mason
Director
Date: 18 September 2025
The notes on pages 4 to 10 form part of these financial statements. Page 2
ASSURE CONSULTING (BEDFORD) LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2023 | 116 | 115,459 | 1,849,735 | 1,965,310
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 2,142,823 | 2,142,823
Contributions by and distributions to owners |  |  |  |
Contributions paid | - | - | (2,400,457) | (2,400,457)
At 1 January 2024 | 116 | 115,459 | 1,592,101 | 1,707,676
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 2,852,112 | 2,852,112
Contributions to Employee Ownership Trust |  |  |  |
Contributions paid | - | - | (2,371,496) | (2,371,496)
At 31 December 2024 | 116 | 115,459 | 2,072,717 | 2,188,292
| The notes on pages 4 to 10 form part of these financial statements.
Page 3
ASSURE CONSULTING (BEDFORD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Assure Consulting (Bedford) Limited is a private limited Company, incorporated in England and Wales. The registered office is The Pinnacle, 150 Midsummer Boulevard, Milton Keynes, MK9 1LZ. The principal place of business is Princeton Court, The Pilgrim Centre, Brickhill Drive, Bedford, MK41 7PZ. 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 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP rounded to the nearest £1. 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
ASSURE CONSULTING (BEDFORD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 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 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 turnover 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 | 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.
| 2.5 | Deferred taxation
Full provision is made for deferred tax assets and liabilities arising from all timing differences between the recognition of gains and losses in the financial statements and recognition in the tax computation. A net deferred tax asset is recognised only if it can be regarded as more likely than not that there will be suitable taxable profits from which the the future reversal of the underlying timing differences can be deducted. Deferred tax assets and liabilities are calculated at the tax rates expected to be effective at the time the timing difference are expected to reverse. Deferred tax assets and liabilities are not discounted. Page 5
ASSURE CONSULTING (BEDFORD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% per annum
|  |  |  | Computer equipment | - | 33% per annum
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.
| 2.7 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 60 (2023 - 50).
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ASSURE CONSULTING (BEDFORD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2024 | 34,934 | 149,251 | 184,185
| Additions | 5,393 | - | 5,393
| At 31 December 2024 | 40,327 | 149,251 | 189,578
| Depreciation |  |  |
| At 1 January 2024 | 29,916 | 118,306 | 148,222
| Charge for the year on owned assets | 2,025 | 22,432 | 24,457
| At 31 December 2024 | 31,941 | 140,738 | 172,679
| Net book value |  |  |
| At 31 December 2024 | 8,386 | 8,513 | 16,899
| At 31 December 2023 | 5,018 | 30,945 | 35,963
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 1,767,602 | 1,103,380
| Amounts owed by group undertakings | - | 6,030
| Prepayments and accrued income | 835,443 | 328,443
|  | 2,603,045 | 1,437,853
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 921,995 | 1,152,961
Page 7
ASSURE CONSULTING (BEDFORD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 70,316 | 59,338
| Amounts owed to group undertakings | 29,139 | -
| Corporation tax | 574,672 | 397,805
| Other taxation and social security | 579,665 | 419,580
| Other creditors | 30 | 30
| Accruals and deferred income | 99,714 | 39,428
|  | 1,353,536 | 916,181
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other taxation and social security |  |
| PAYE/NI control | 203,186 | 153,081
| VAT | 376,479 | 266,499
|  | 579,665 | 419,580
Page 8
ASSURE CONSULTING (BEDFORD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
8. | Deferred taxation
|  | 2024 | 2023
|  | £ | £
| At beginning of year | (2,920) | (724)
| Charged to profit or loss | 2,809 | (2,196)
| At end of year | (111) | (2,920)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | 111 | 2,920
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £135,881 (2023: £135,881). Contributions totalling £38,973 (2023: £27,494) were payable to the fund at the balance sheet date.
10. | Commitments under operating leases
| At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Not later than 1 year | 38,000 | 57,000
| Later than 1 year and not later than 5 years | - | 38,000
|  | 38,000 | 95,000
Page 9
ASSURE CONSULTING (BEDFORD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
11. | Related party transactions
| As at the year end, there was an intercompany balance outstanding to Assure Consulting (Holdings) Limited, the ultimate parent company of £29,139 (2023 - £6,030 owed). Dividends paid to the parent company Assure Consulting (Holdings) Limited amount to £Nil (2023 - £Nil). Intercompany management charges paid to Assure Consulting (Holdings) Limited amounted to £Nil (2023 - £Nil). During the year the company made contributions totalling £2,371,496 to Assure Consulting EOT Limited
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