Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 2024-01-01 false No description of principal activity 3 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07348299 2024-01-01 2024-12-31 07348299 2023-01-01 2023-12-31 07348299 2024-12-31 07348299 2023-12-31 07348299 c:Director1 2024-01-01 2024-12-31 07348299 d:OfficeEquipment 2024-01-01 2024-12-31 07348299 d:OfficeEquipment 2024-12-31 07348299 d:OfficeEquipment 2023-12-31 07348299 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07348299 d:CurrentFinancialInstruments 2024-12-31 07348299 d:CurrentFinancialInstruments 2023-12-31 07348299 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07348299 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07348299 d:ShareCapital 2024-12-31 07348299 d:ShareCapital 2023-12-31 07348299 d:RetainedEarningsAccumulatedLosses 2024-12-31 07348299 d:RetainedEarningsAccumulatedLosses 2023-12-31 07348299 c:FRS102 2024-01-01 2024-12-31 07348299 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07348299 c:FullAccounts 2024-01-01 2024-12-31 07348299 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07348299 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 07348299 MILTON AGENCY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
MILTON AGENCY LIMITED REGISTERED NUMBER: 07348299 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 20,667 |  | 22,228
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 18,519 |  | 31,979 |
Cash at bank and in hand |  | 442,220 |  | 382,168 |
|  | 460,739 |  | 414,147 |
Creditors: amounts falling due within one year | 6 | (226,232) |  | (110,480) |
Net current assets |  |  | 234,507 |  | 303,667
Total assets less current liabilities |  |  | 255,174 |  | 325,895
Net assets |  |  | 255,174 |  | 325,895
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 255,172 |  | 325,893
|  |  | 255,174 |  | 325,895
Page 1
MILTON AGENCY LIMITED REGISTERED NUMBER: 07348299 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:
Mandi Martin
Director
Date: 8 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
MILTON AGENCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Milton Agency Limited is a private company limited by shares and incorporated in England. The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the company. 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
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. Page 3
MILTON AGENCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.3 | 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% | Reduced 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.
| 2.4 | 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.
| 2.7 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 4
MILTON AGENCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2023 - 3).
Page 5
MILTON AGENCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2024 | 53,004
| Additions | 4,127
| At 31 December 2024 | 57,131
| Depreciation |
| At 1 January 2024 | 30,775
| Charge for the year on owned assets | 5,689
| At 31 December 2024 | 36,464
| Net book value |
| At 31 December 2024 | 20,667
| At 31 December 2023 | 22,228
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | - | 17,648
| Other debtors | 11,800 | 11,800
| Prepayments and accrued income | 6,719 | 2,531
|  | 18,519 | 31,979
Page 6
MILTON AGENCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 54,762 | 26,224
| Corporation tax | 22,495 | 32,554
| Other taxation and social security | 27,751 | 17,991
| Other creditors | 73,307 | 821
| Accruals and deferred income | 47,917 | 32,890
|  | 226,232 | 110,480
Page 7