Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 4 false 2024-06-02 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false No description of principal activity true true 15756185 2024-06-01 15756185 2024-06-02 2025-06-30 15756185 2023-06-02 2024-06-01 15756185 2025-06-30 15756185 c:Director1 2024-06-02 2025-06-30 15756185 d:OfficeEquipment 2024-06-02 2025-06-30 15756185 d:OfficeEquipment 2025-06-30 15756185 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-02 2025-06-30 15756185 d:CurrentFinancialInstruments 2025-06-30 15756185 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 15756185 d:ShareCapital 2025-06-30 15756185 d:RetainedEarningsAccumulatedLosses 2025-06-30 15756185 c:FRS102 2024-06-02 2025-06-30 15756185 c:AuditExempt-NoAccountantsReport 2024-06-02 2025-06-30 15756185 c:FullAccounts 2024-06-02 2025-06-30 15756185 c:PrivateLimitedCompanyLtd 2024-06-02 2025-06-30 15756185 2 2024-06-02 2025-06-30 15756185 e:PoundSterling 2024-06-02 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 15756185 MORGAN GROUP ASSOCIATES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
MORGAN GROUP ASSOCIATES LIMITED REGISTERED NUMBER: 15756185 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 2,457
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 101,160 |
Cash at bank and in hand | 6 | 64,094 |
|  | 165,254 |
Creditors: amounts falling due within one year | 7 | (143,117) |
Net current assets |  |  | 22,137
Total assets less current liabilities |  |  | 24,594
Net assets |  |  | 24,594
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | 24,593
|  |  | 24,594
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 period 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 16 October 2025.
T M Williams
Director
The notes on pages 3 to 7 form part of these financial statements. Page 1
MORGAN GROUP ASSOCIATES LIMITED REGISTERED NUMBER: 15756185 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 Page 2
MORGAN GROUP ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
Morgan Group Associates Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, London, E11 1GA. 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. 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
MORGAN GROUP ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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.
| 2.7 | 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
MORGAN GROUP ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
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:
|  |  |  | Office equipment | - | 25% |
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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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 period was 4.
Page 5
MORGAN GROUP ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| Additions | 3,111
| At 30 June 2025 | 3,111
| Depreciation |
| Charge for the period on owned assets | 654
| At 30 June 2025 | 654
| Net book value |
| At 30 June 2025 | 2,457
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 101,160
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 64,094
Page 6
MORGAN GROUP ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 3,730
| Corporation tax | 5,368
| Other taxation and social security | 6,358
| Other creditors | 95,150
| Accruals and deferred income | 32,511
|  | 143,117
Page 7