Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 11 true 2024-04-01 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity 12 true 04160858 2024-04-01 2025-03-31 04160858 2023-04-01 2024-03-31 04160858 2025-03-31 04160858 2024-03-31 04160858 c:CompanySecretary1 2024-04-01 2025-03-31 04160858 c:Director1 2024-04-01 2025-03-31 04160858 c:Director2 2024-04-01 2025-03-31 04160858 c:Director3 2024-04-01 2025-03-31 04160858 c:RegisteredOffice 2024-04-01 2025-03-31 04160858 d:MotorVehicles 2024-04-01 2025-03-31 04160858 d:MotorVehicles 2025-03-31 04160858 d:MotorVehicles 2024-03-31 04160858 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04160858 d:OfficeEquipment 2024-04-01 2025-03-31 04160858 d:OfficeEquipment 2025-03-31 04160858 d:OfficeEquipment 2024-03-31 04160858 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04160858 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04160858 d:CurrentFinancialInstruments 2025-03-31 04160858 d:CurrentFinancialInstruments 2024-03-31 04160858 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04160858 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04160858 d:ShareCapital 2025-03-31 04160858 d:ShareCapital 2024-03-31 04160858 d:RetainedEarningsAccumulatedLosses 2025-03-31 04160858 d:RetainedEarningsAccumulatedLosses 2024-03-31 04160858 c:FRS102 2024-04-01 2025-03-31 04160858 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04160858 c:FullAccounts 2024-04-01 2025-03-31 04160858 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Company registration number: 04160858
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| SERVICE MONITOR LIMITED
SERVICE MONITOR LIMITED |  |
COMPANY INFORMATION
Directors | M Marshall
| A M Buesnel
| J A Buesnel
Company secretary | A M Buesnel
Registered number | 04160858
Registered office | 2 Churchgates
| The Wilderness
| Berkhamstead
| HP4 2UB
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| Herts
| SG1 3QP
SERVICE MONITOR LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
SERVICE MONITOR LIMITED REGISTERED NUMBER:04160858 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 10,094 |  | 909
|  |  | 10,094 |  | 909
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 208,335 |  | 188,455 |
Bank and cash balances |  | 205,027 |  | 196,632 |
|  | 413,362 |  | 385,087 |
Creditors: amounts falling due within one year | 6 | (82,641) |  | (108,071) |
Net current assets |  |  | 330,721 |  | 277,016
Total assets less current liabilities |  |  | 340,815 |  | 277,925
Net assets |  |  | 340,815 |  | 277,925
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 340,715 |  | 277,825
|  |  | 340,815 |  | 277,925
Page 1
SERVICE MONITOR LIMITED REGISTERED NUMBER:04160858 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 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:
___________________________ J A Buesnel
Director
Date: 11 November 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
SERVICE MONITOR LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Service Monitor Limited is a private company, limited by shares, registered in England and Wales.The company's registered number and registered office address can be found on the CompanyInformation page. The presentation currency of the financial statements is the Pound Sterling (£). 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 | 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. Page 3
SERVICE MONITOR LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting 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 reporting date.
| 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:
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | 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.
| 2.6 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the year was 12 (2024 - 11).
Page 4
SERVICE MONITOR LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 23,495 | 134,246 | 157,741
| Additions | - | 11,528 | 11,528
| Disposals | (23,495) | - | (23,495)
| At 31 March 2025 | - | 145,774 | 145,774
| Depreciation |  |  |
| At 1 April 2024 | 23,495 | 133,337 | 156,832
| Charge for the year on owned assets | - | 2,343 | 2,343
| Disposals | (23,495) | - | (23,495)
| At 31 March 2025 | - | 135,680 | 135,680
| Net book value |  |  |
| At 31 March 2025 | - | 10,094 | 10,094
| At 31 March 2024 | - | 909 | 909
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 208,335 | 183,620
| Other debtors | - | 4,835
|  | 208,335 | 188,455
Page 5
SERVICE MONITOR LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 8,184 | 15,044
| Corporation tax | 29,298 | 47,125
| Other taxation and social security | 38,299 | 28,600
| Other creditors | 4,210 | 15,552
| Accruals and deferred income | 2,650 | 1,750
|  | 82,641 | 108,071
7. | Related party transactions
| At the balance sheet date the company owed £Nil (2023: £4,835 was owed to the company) to the directors. The prior year balance can be found within debtors due within one year. No interest was charged on this loan.
Page 6