Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false 46 2024-04-01 false No description of principal activity 47 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06704406 2024-04-01 2025-03-31 06704406 2023-04-01 2024-03-31 06704406 2025-03-31 06704406 2024-03-31 06704406 2023-04-01 06704406 c:Director1 2024-04-01 2025-03-31 06704406 d:PlantMachinery 2024-04-01 2025-03-31 06704406 d:PlantMachinery 2025-03-31 06704406 d:PlantMachinery 2024-03-31 06704406 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06704406 d:FurnitureFittings 2024-04-01 2025-03-31 06704406 d:FurnitureFittings 2025-03-31 06704406 d:FurnitureFittings 2024-03-31 06704406 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06704406 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06704406 d:CurrentFinancialInstruments 2025-03-31 06704406 d:CurrentFinancialInstruments 2024-03-31 06704406 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06704406 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06704406 d:ShareCapital 2025-03-31 06704406 d:ShareCapital 2024-03-31 06704406 d:ShareCapital 2023-04-01 06704406 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 06704406 d:RetainedEarningsAccumulatedLosses 2025-03-31 06704406 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 06704406 d:RetainedEarningsAccumulatedLosses 2024-03-31 06704406 d:RetainedEarningsAccumulatedLosses 2023-04-01 06704406 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-03-31 06704406 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 06704406 d:FinancialLiabilitiesFairValueThroughProfitOrLoss d:ListedExchangeTraded 2025-03-31 06704406 d:FinancialLiabilitiesFairValueThroughProfitOrLoss d:ListedExchangeTraded 2024-03-31 06704406 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 06704406 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 06704406 c:FRS102 2024-04-01 2025-03-31 06704406 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06704406 c:FullAccounts 2024-04-01 2025-03-31 06704406 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06704406 2 2024-04-01 2025-03-31 06704406 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 06704406 HI-IMPACT CONSULTANCY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
HI-IMPACT CONSULTANCY LIMITED REGISTERED NUMBER: 06704406 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 52,216 |  | 64,289
|  |  | 52,216 |  | 64,289
Current assets |  |  |  |  |
Stocks | 5 | 23,604 |  | 36,423 |
Debtors: amounts falling due within one year | 6 | 473,029 |  | 350,254 |
Cash at bank and in hand | 7 | 281,116 |  | 452,730 |
|  | 777,749 |  | 839,407 |
Creditors: amounts falling due within one year | 8 | (320,999) |  | (305,247) |
Net current assets |  |  | 456,750 |  | 534,160
Total assets less current liabilities |  |  | 508,966 |  | 598,449
Net assets |  |  | 508,966 |  | 598,449
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 8 |  | 8
Profit and loss account |  |  | 508,958 |  | 598,441
|  |  | 508,966 |  | 598,449
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 year 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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. Page 1
HI-IMPACT CONSULTANCY LIMITED REGISTERED NUMBER: 06704406 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 December 2025.
A M Thompson
Director
The notes on pages 4 to 11 form part of these financial statements. Page 2
HI-IMPACT CONSULTANCY LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2023 | 8 | 619,077 | 619,085
Profit for the year | - | 67,235 | 67,235
Dividends: Equity capital | - | (87,871) | (87,871)
At 1 April 2024 | 8 | 598,441 | 598,449
Profit for the year | - | 8,407 | 8,407
Dividends: Equity capital | - | (97,890) | (97,890)
At 31 March 2025 | 8 | 508,958 | 508,966
| The notes on pages 4 to 11 form part of these financial statements.
Page 3
HI-IMPACT CONSULTANCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Hi-Impact Consultancy Limited is a private limited company, limited by shares, incorporated in England and Wales. Its registered office is Egerton House, 2 Tower Road, Birkenhead, Wirral, CH41 1FN. The company number is 06704406. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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. Page 4
HI-IMPACT CONSULTANCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | 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. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | 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.
| 2.7 | 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 Page 5
HI-IMPACT CONSULTANCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation (continued)
sheet date.
| 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 15% | 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.
| 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 first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet 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.
| 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. Page 6
HI-IMPACT CONSULTANCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 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.
| 2.13 | 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.
| 2.14 | 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 the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 1 | 1
|  | Employees | 45 | 46
|  |  | 46 | 47
Page 7
HI-IMPACT CONSULTANCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 199,151 | 39,508 | 238,659
| Additions | 1,268 | 1,171 | 2,439
| At 31 March 2025 | 200,419 | 40,679 | 241,098
| Depreciation |  |  |
| At 1 April 2024 | 155,564 | 18,806 | 174,370
| Charge for the year on owned assets | 11,232 | 3,280 | 14,512
| At 31 March 2025 | 166,796 | 22,086 | 188,882
| Net book value |  |  |
| At 31 March 2025 | 33,623 | 18,593 | 52,216
| At 31 March 2024 | 43,587 | 20,702 | 64,289
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 23,604 | 36,423
|  | 23,604 | 36,423
Page 8
HI-IMPACT CONSULTANCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 151,829 | 244,319
| Amounts owed by group undertakings | 182,217 | -
| Other debtors | 100,350 | 5,111
| Prepayments | 5,694 | 74,037
| Deferred taxation | 32,939 | 26,787
|  | 473,029 | 350,254
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 281,116 | 452,730
|  | 281,116 | 452,730
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 110,216 | 127,384
| Corporation tax | 905 | -
| Other taxation and social security | 141,886 | 112,260
| Other creditors | 12,699 | 9,390
| Accruals and deferred income | 55,293 | 56,213
|  | 320,999 | 305,247
Page 9
HI-IMPACT CONSULTANCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 281,116 | 452,730
| Financial assets that are debt instruments at amortised cost | 434,396 | 249,430
|  | 715,512 | 702,160
| Financial liabilities |  |
| Financial liabilities measured at amortised cost | (126,300) | (140,159)
| Financial assets measured at fair value through profit or loss comprise of bank and cash. Financial assets that are debt instruments measured at amortised cost comprise of trade and other debtors. Financial liabilities measured at amortised cost comprise of trade creditors, other creditors and accruals.
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 26,787
| Charged to profit or loss | 6,152
| At end of year | 32,939
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 32,939 | 26,787
|  | 32,939 | 26,787
Page 10
HI-IMPACT CONSULTANCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £44,892 (2024: £41,628). Contributions totalling £8,891 (2024: £7,930) were payable to the fund at the balance sheet date and are included in creditors.
12. | Related party transactions
| Included within the accounts is a balance of £182,217 (2024: £nil) owed from a related party.
13. | Controlling party
The ultimate controlling party is A M Thompson, by virtue of his shareholding in the parent company, Hi-Impact Holdings Limited.
Page 11