Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 2024-01-01 false Consultancy services 3 true 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07180708 2024-01-01 2024-12-31 07180708 2023-01-01 2023-12-31 07180708 2024-12-31 07180708 2023-12-31 07180708 c:Director1 2024-01-01 2024-12-31 07180708 d:ComputerEquipment 2024-01-01 2024-12-31 07180708 d:ComputerEquipment 2024-12-31 07180708 d:ComputerEquipment 2023-12-31 07180708 d:CurrentFinancialInstruments 2024-12-31 07180708 d:CurrentFinancialInstruments 2023-12-31 07180708 d:Non-currentFinancialInstruments 2024-12-31 07180708 d:Non-currentFinancialInstruments 2023-12-31 07180708 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07180708 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07180708 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 07180708 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 07180708 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 07180708 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-12-31 07180708 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 07180708 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 07180708 d:ShareCapital 2024-12-31 07180708 d:ShareCapital 2023-12-31 07180708 d:SharePremium 2024-12-31 07180708 d:SharePremium 2023-12-31 07180708 d:RetainedEarningsAccumulatedLosses 2024-12-31 07180708 d:RetainedEarningsAccumulatedLosses 2023-12-31 07180708 c:OrdinaryShareClass1 2024-01-01 2024-12-31 07180708 c:OrdinaryShareClass1 2024-12-31 07180708 c:OrdinaryShareClass1 2023-12-31 07180708 c:OrdinaryShareClass2 2024-01-01 2024-12-31 07180708 c:OrdinaryShareClass2 2024-12-31 07180708 c:FRS102 2024-01-01 2024-12-31 07180708 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07180708 c:FullAccounts 2024-01-01 2024-12-31 07180708 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07180708 2 2024-01-01 2024-12-31 07180708 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07180708 CONSERVATION CAPITAL CONSULTING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
CONSERVATION CAPITAL CONSULTING LIMITED REGISTERED NUMBER: 07180708 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 5 | 99,100 |  | 84,127 |
Debtors: amounts falling due within one year | 6 | 38,854 |  | 51,659 |
Cash at bank and in hand | 7 | 29,741 |  | 39,676 |
|  | 167,695 |  | 175,462 |
Creditors: amounts falling due within one year | 8 | (73,228) |  | (191,443) |
Net current assets/(liabilities) |  |  | 94,467 |  | (15,981)
Total assets less current liabilities |  |  | 94,467 |  | (15,981)
Creditors: amounts falling due after more than one year | 9 |  | (500,436) |  | (324,213)
Net liabilities |  |  | (405,969) |  | (340,194)
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 2 |  | 2
Share premium account |  |  | 75,000 |  | -
Profit and loss account |  |  | (480,971) |  | (340,196)
|  |  | (405,969) |  | (340,194)
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CONSERVATION CAPITAL CONSULTING LIMITED REGISTERED NUMBER: 07180708 STATEMENT OF FINANCIAL POSITION (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 on 5 November 2025.
A Davies
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
CONSERVATION CAPITAL CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Conservation Capital Consulting Limited is incorporated in England and Wales and the registered office is situated at 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. The registration number is 07180708. Principal activity of the company continued to be that of conservation consulting. 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
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. Given that the company is in a net deficit position the directors have obtained assurances from its immediate and ultimate parent company to continue to provide adequate funds to meets its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis. Accordingly the directors have continued to prepare the financial statements on the going concern basis.
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
CONSERVATION CAPITAL CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | 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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | 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:
|  |  |  | Computer equipment | - | 33% straight line
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.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 4
CONSERVATION CAPITAL CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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 year was 3 (2023 - 2).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| At 1 January 2024 | 5,028
| Disposals | (5,028)
| At 31 December 2024 | -
| At 1 January 2024 | 5,028
| Disposals | (5,028)
| At 31 December 2024 | -
| Net book value |
| At 31 December 2024 | -
| At 31 December 2023 | -
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CONSERVATION CAPITAL CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Stocks
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Work in progress (goods to be sold) | 99,100 | 84,127
|  | 99,100 | 84,127
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 33,574 | 46,837
| Other debtors | 4,067 | 3,399
| Prepayments and accrued income | 1,213 | 1,423
|  | 38,854 | 51,659
7. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 29,741 | 39,676
|  | 29,741 | 39,676
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Loan | - | 75,000
| Trade creditors | 29,100 | 44,946
| Other taxation and social security | 5,165 | 4,947
| Other creditors | 695 | -
| Accruals and deferred income | 38,268 | 66,550
|  | 73,228 | 191,443
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CONSERVATION CAPITAL CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 45,468 | 204,213
| Loan | 454,968 | 120,000
|  | 500,436 | 324,213
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Loan | - | 75,000
|  | - | 75,000
| Amounts falling due 1-2 years |  |
| Loan | 84,968 | 120,000
|  | 84,968 | 120,000
| Amounts falling due 2-5 years |  |
| Bank loans | 45,470 | 204,212
| Other loans | 370,000 | -
|  | 415,470 | 204,212
|  | 500,438 | 399,212
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CONSERVATION CAPITAL CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
11. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 119,709 (2023 - 200,000) A Shares shares of £0.00001 each | 1 | 2
|  | 120,194 (2023 - 0) B Shares shares of £0.00001 each | 1 | -
|  |  | 2 | 2
12. | Related party transactions
| During the year sales of £5,333 (2023: £23,120) and purchases of £34,346 (2023: £91,667) were made with Luskentyre Consulting Ltd, a company under common control. During the year, the company received funding from a related party who is also a shareholder. The transactions with this related party are as follows: A convertible loan of £370,000 was provided by Ironie 19 Limited, a shareholder of the company, which is convertible into equity under certain conditions during 2028. A loan of £84,968 was provided by Ironie 19 Limited. The loan is interest-bearing, repayable on 1 April 2027 and is unsecured. These transactions were conducted on terms equivalent to those that prevail in arm’s length transactions.
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