Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-06-01 false No description of principal activity 2 1 true true false 09038548 2024-06-01 2025-05-31 09038548 2023-06-01 2024-05-31 09038548 2025-05-31 09038548 2024-05-31 09038548 c:Director1 2024-06-01 2025-05-31 09038548 d:OfficeEquipment 2024-06-01 2025-05-31 09038548 d:OfficeEquipment 2025-05-31 09038548 d:OfficeEquipment 2024-05-31 09038548 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 09038548 d:CurrentFinancialInstruments 2025-05-31 09038548 d:CurrentFinancialInstruments 2024-05-31 09038548 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 09038548 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 09038548 d:ShareCapital 2025-05-31 09038548 d:ShareCapital 2024-05-31 09038548 d:RetainedEarningsAccumulatedLosses 2025-05-31 09038548 d:RetainedEarningsAccumulatedLosses 2024-05-31 09038548 c:OrdinaryShareClass1 2024-06-01 2025-05-31 09038548 c:OrdinaryShareClass1 2025-05-31 09038548 c:OrdinaryShareClass1 2024-05-31 09038548 c:OrdinaryShareClass2 2024-06-01 2025-05-31 09038548 c:OrdinaryShareClass2 2025-05-31 09038548 c:FRS102 2024-06-01 2025-05-31 09038548 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09038548 c:FullAccounts 2024-06-01 2025-05-31 09038548 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09038548 2 2024-06-01 2025-05-31 09038548 e:PoundSterling 2024-06-01 2025-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09038548 JOHNNY WILKES INDEPENDENT CONSULTANT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
JOHNNY WILKES INDEPENDENT CONSULTANT LIMITED REGISTERED NUMBER: 09038548 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 3,085 |  | 4,114
|  |  | 3,085 |  | 4,114
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 52,398 |  | 44,911 |
Cash at bank and in hand | 6 | 1,249 |  | 2,615 |
|  | 53,647 |  | 47,526 |
Creditors: amounts falling due within one year | 7 | (10,855) |  | (9,091) |
Net current assets |  |  | 42,792 |  | 38,435
Total assets less current liabilities |  |  | 45,877 |  | 42,549
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (771) |  | (1,029) |
|  |  | (771) |  | (1,029)
Net assets |  |  | 45,106 |  | 41,520
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 45,006 |  | 41,420
|  |  | 45,106 |  | 41,520
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JOHNNY WILKES INDEPENDENT CONSULTANT LIMITED REGISTERED NUMBER: 09038548 BALANCE SHEET (CONTINUED) AS AT 31 MAY 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 profit and loss account 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:
................................................ John Antony Wilkes
Director
Date: 31 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
JOHNNY WILKES INDEPENDENT CONSULTANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Johnny Wilkes Independant Consultant Limited, 09038548, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principle place of business at 17 Pensfold, Bicton Heath, Shrewsbury, Shropshire, SY3 5HF. 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 | 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. Page 3
JOHNNY WILKES INDEPENDENT CONSULTANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | 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. Page 4
JOHNNY WILKES INDEPENDENT CONSULTANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 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.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | 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 - 1).
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JOHNNY WILKES INDEPENDENT CONSULTANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 June 2024 | 13,299
| At 31 May 2025 | 13,299
| Depreciation |
| At 1 June 2024 | 9,185
| Charge for the year on owned assets | 1,029
| At 31 May 2025 | 10,214
| Net book value |
| At 31 May 2025 | 3,085
| At 31 May 2024 | 4,114
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 7,170 | 7,253
| Other debtors | 45,228 | 37,658
|  | 52,398 | 44,911
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,249 | 2,615
|  | 1,249 | 2,615
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JOHNNY WILKES INDEPENDENT CONSULTANT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 8,247 | 7,162
| Other creditors | 604 | 93
| Accruals and deferred income | 2,004 | 1,836
|  | 10,855 | 9,091
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 95 (2024 - 100) Ordinary shares shares of £1.00 each | 95 | 100
|  | 5 (2024 - ) Ordinary B Shares shares of £1.00 each | 5 | -
|  |  | 100 | 100
9. | Transactions with directors
There is a balance included within other debtors relating to a loan to the director of £45,228 (2024: £37,658). Interest has been charged on this loan at the official rate during the year.
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