Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 No description of principal activity 2 false 2 2024-02-01 false false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07125108 2024-02-01 2025-01-31 07125108 2023-02-01 2024-01-31 07125108 2025-01-31 07125108 2024-01-31 07125108 c:CompanySecretary1 2024-02-01 2025-01-31 07125108 c:Director1 2024-02-01 2025-01-31 07125108 c:Director2 2024-02-01 2025-01-31 07125108 c:RegisteredOffice 2024-02-01 2025-01-31 07125108 d:OfficeEquipment 2024-02-01 2025-01-31 07125108 d:OtherPropertyPlantEquipment 2025-01-31 07125108 d:OtherPropertyPlantEquipment 2024-01-31 07125108 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 07125108 d:CurrentFinancialInstruments 2025-01-31 07125108 d:CurrentFinancialInstruments 2024-01-31 07125108 d:Non-currentFinancialInstruments 2025-01-31 07125108 d:Non-currentFinancialInstruments 2024-01-31 07125108 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 07125108 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 07125108 d:ShareCapital 2025-01-31 07125108 d:ShareCapital 2024-01-31 07125108 d:RetainedEarningsAccumulatedLosses 2025-01-31 07125108 d:RetainedEarningsAccumulatedLosses 2024-01-31 07125108 c:OrdinaryShareClass1 2024-02-01 2025-01-31 07125108 c:OrdinaryShareClass1 2025-01-31 07125108 c:OrdinaryShareClass1 2024-01-31 07125108 c:FRS102 2024-02-01 2025-01-31 07125108 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07125108 c:FullAccounts 2024-02-01 2025-01-31 07125108 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07125108 2 2024-02-01 2025-01-31 07125108 e:PoundSterling 2024-02-01 2025-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07125108 NORMAN GORMAN AND SONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
NORMAN GORMAN AND SONS LIMITED COMPANY INFORMATION
Directors | D J Gorman
| B V Gorman
Company secretary | M A Coward
Registered number | 07125108
Registered office | 6th Floor
| 2 London Wall Place
| London
| EC2Y 5AU
Accountants | MHA
| Chartered Accountants
| 6th Floor
| 2 London Wall Place
| London
| EC2Y 5AU
NORMAN GORMAN AND SONS LIMITED CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 7
NORMAN GORMAN AND SONS LIMITED REGISTERED NUMBER: 07125108 STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 189
|  |  | - |  | 189
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 342,234 |  | 342,234 |
Debtors: amounts falling due within one year | 5 | 118,602 |  | 348,371 |
Cash at bank and in hand |  | 1,890,747 |  | 1,746,371 |
|  | 2,351,583 |  | 2,436,976 |
Creditors: amounts falling due within one year | 6 | (57,244) |  | (142,095) |
Net current assets |  |  | 2,294,339 |  | 2,294,881
Total assets less current liabilities |  |  | 2,294,339 |  | 2,295,070
Net assets |  |  | 2,294,339 |  | 2,295,070
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 2,293,339 |  | 2,294,070
|  |  | 2,294,339 |  | 2,295,070
Page 1
NORMAN GORMAN AND SONS LIMITED REGISTERED NUMBER: 07125108 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JANUARY 2025 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 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:
................................................ D J Gorman
Director
Date: 14 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
NORMAN GORMAN AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
Norman Gorman and Sons Limited is a private limited company registered in England and Wales. The company's registered office is at 6th Floor, 2 London Wall Place, London, EC2Y 5AU. The company's registered number is 07125108. 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
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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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 reporting date in the countries where the Company operates and generates income. Page 3
NORMAN GORMAN AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.5 | 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:
|  |  |  | Office equipment | - | 25% on cost
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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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 2 (2024 - 2).
Page 4
NORMAN GORMAN AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost |
| At 1 February 2024 | 4,642
| At 31 January 2025 | 4,642
| Depreciation |
| At 1 February 2024 | 4,453
| Charge for the year on owned assets | 189
| At 31 January 2025 | 4,642
| Net book value |
| At 31 January 2025 | -
| At 31 January 2024 | 189
Page 5
NORMAN GORMAN AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 342,234 | 342,234
|  | 342,234 | 342,234
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 58,851 | 108,513
| Prepayments and accrued income | 59,751 | 239,858
|  | 118,602 | 348,371
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 36,153 | 137,103
| Other taxation and social security | 17,893 | 2,732
| Accruals and deferred income | 3,198 | 2,260
|  | 57,244 | 142,095
Page 6
NORMAN GORMAN AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1.00 each | 1,000 | 1,000
8. | Transactions with directors
As at the year end, the directors owed the company £58,851 (2024: £108,513). The loan is fully repaid within 9 months after the year end.
9. | Related party transactions
| Included in other debtors is a loan of £342,234 (2024: £342,234) due from Troperty Property Limited. The loan is interest free.
Page 7