Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 No description of principal activity false 1 2024-02-01 false 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03910085 2024-02-01 2025-01-31 03910085 2023-02-01 2024-01-31 03910085 2025-01-31 03910085 2024-01-31 03910085 c:Director2 2024-02-01 2025-01-31 03910085 d:FurnitureFittings 2024-02-01 2025-01-31 03910085 d:FurnitureFittings 2025-01-31 03910085 d:FurnitureFittings 2024-01-31 03910085 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 03910085 d:OfficeEquipment 2024-02-01 2025-01-31 03910085 d:CurrentFinancialInstruments 2025-01-31 03910085 d:CurrentFinancialInstruments 2024-01-31 03910085 d:Non-currentFinancialInstruments 2025-01-31 03910085 d:Non-currentFinancialInstruments 2024-01-31 03910085 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 03910085 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 03910085 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 03910085 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 03910085 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-01-31 03910085 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-01-31 03910085 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-01-31 03910085 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-01-31 03910085 d:ShareCapital 2025-01-31 03910085 d:ShareCapital 2024-01-31 03910085 d:RetainedEarningsAccumulatedLosses 2025-01-31 03910085 d:RetainedEarningsAccumulatedLosses 2024-01-31 03910085 c:FRS102 2024-02-01 2025-01-31 03910085 c:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 03910085 c:FullAccounts 2024-02-01 2025-01-31 03910085 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 03910085 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 03910085 GARETH JOHNSON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
GARETH JOHNSON LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GARETH JOHNSON LIMITED FOR THE YEAR ENDED 31 JANUARY 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 Gareth Johnson Limited for the year ended 31 January 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 Gareth Johnson Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Gareth Johnson Limited and state those matters that we have agreed to state to the Director of Gareth Johnson 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 Gareth Johnson Limited and its Director for our work or for this report. It is your duty to ensure that Gareth Johnson 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 loss of Gareth Johnson Limited. You consider that Gareth Johnson 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 Gareth Johnson 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. Nyman Libson Paul LLP 124 Finchley Road London NW3 5JS 15 October 2025 Page 1
GARETH JOHNSON LIMITED REGISTERED NUMBER: 03910085 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 402 |  | 502
|  |  | 402 |  | 502
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,404 |  | 12 |
|  | 1,404 |  | 12 |
Creditors: amounts falling due within one year | 6 | (37,672) |  | (27,676) |
Net current liabilities |  |  | (36,268) |  | (27,664)
Total assets less current liabilities |  |  | (35,866) |  | (27,162)
Creditors: amounts falling due after more than one year | 7 |  | (1,581) |  | (6,092)
Net liabilities |  |  | (37,447) |  | (33,254)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (37,449) |  | (33,256)
|  |  | (37,447) |  | (33,254)
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 on 15 October 2025.
Gareth Johnson
Page 2
GARETH JOHNSON LIMITED REGISTERED NUMBER: 03910085 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025
Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
GARETH JOHNSON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
Gareth Johnson Limited is a private company limited by shares and incorporated in England. The address of the registered office is 124 Finchley Road, London, NW3 5JS. 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 meets its day to day working capital requirements through its own resources and government backed bounce back loans. The director has prepared forecasts and cash flow projections based on a number of potential scenarios. These, together with the reserves and cash held, indicate that the company has adequate resources to continue in operational existence for the foreseeable future. Further financial support has been received by way of coronavirus job rentention scheme grants and local council grant. It is, however, difficult to determine the assumptions that will prove to be the most appropriate therefore there is an element of uncertainty existing. After reviewing the forecasts and projections, at the time of approving these financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the next twelve months. The director therefore considers it appropriate to continue to adopt the going concern basis in preparing the company's financial statements.
| 2.3 | Revenue
Turnover comprises revenue recognised by the company in respect of general management services supplied during the year.
| 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 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. Page 4
GARETH JOHNSON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
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:
|  |  |  | Fixtures and fittings | - |  |
|  |  |  | Office equipment | - | 20% | 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.
| 2.7 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.8 | Creditors
Short term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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GARETH JOHNSON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 February 2024 | 2,600
| At 31 January 2025 | 2,600
| Depreciation |
| At 1 February 2024 | 2,098
| Charge for the year on owned assets | 100
| At 31 January 2025 | 2,198
| Net book value |
| At 31 January 2025 | 402
| At 31 January 2024 | 502
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,404 | 12
|  | 1,404 | 12
Page 6
GARETH JOHNSON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 19,527 | 13,854
| Bank loans | 4,300 | 4,300
| Trade creditors | 4,361 | 6,148
| Other taxation and social security | 197 | 612
| Other creditors | 6,787 | 262
| Accruals and deferred income | 2,500 | 2,500
|  | 37,672 | 27,676
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,581 | 6,092
|  | 1,581 | 6,092
Page 7
GARETH JOHNSON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 4,300 | 4,300
|  | 4,300 | 4,300
| Amounts falling due 1-2 years |  |
| Bank loans | 1,581 | 4,300
|  | 1,581 | 4,300
| Amounts falling due 2-5 years |  |
| Bank loans | - | 1,792
|  | - | 1,792
|  | 5,881 | 10,392
Page 8