Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 false 2024-05-01 1 1 true false General medical practice activities false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09212286 2024-05-01 2025-04-30 09212286 2023-05-01 2024-04-30 09212286 2025-04-30 09212286 2024-04-30 09212286 c:Director1 2024-05-01 2025-04-30 09212286 d:CurrentFinancialInstruments 2025-04-30 09212286 d:CurrentFinancialInstruments 2024-04-30 09212286 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 09212286 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09212286 d:ShareCapital 2025-04-30 09212286 d:ShareCapital 2024-04-30 09212286 d:RetainedEarningsAccumulatedLosses 2025-04-30 09212286 d:RetainedEarningsAccumulatedLosses 2024-04-30 09212286 c:FRS102 2024-05-01 2025-04-30 09212286 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09212286 c:FullAccounts 2024-05-01 2025-04-30 09212286 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09212286 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 09212286 DR STEER CONSULTING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
DR STEER CONSULTING LIMITED REGISTERED NUMBER: 09212286 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 7,706 |  | 10,986 |
Cash at bank and in hand |  | 17,793 |  | 18,013 |
|  | 25,499 |  | 28,999 |
Creditors: amounts falling due within one year | 6 | (13,870) |  | (18,580) |
Net current assets |  |  | 11,629 |  | 10,419
Total assets less current liabilities |  |  | 11,629 |  | 10,419
Net assets |  |  | 11,629 |  | 10,419
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 11,529 |  | 10,319
|  |  | 11,629 |  | 10,419
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 her 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 on 29 December 2025.
Dr R Steer
Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
DR STEER CONSULTING LIMITED REGISTERED NUMBER: 09212286 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 Page 2
DR STEER CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Dr Steer Consulting Limited is a private company, limited by shares, incorporated in England and Wales in the United Kingdom. The address of the registered office is 17-21 Victoria Court, Ashford Road, Maidstone, Kent, ME14 5DA. The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest £1. 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 | 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. Page 3
DR STEER CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 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 balance sheet date in the countries where the Company operates and generates income.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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. | Judgements in applying accounting policies and key sources of estimation uncertainty
No significant judgements have been made in preparing these financial statements.
4. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
DR STEER CONSULTING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 6,020 | 9,300
| Prepayments and accrued income | 1,686 | 1,686
|  | 7,706 | 10,986
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 12,106 | 16,865
| Accruals and deferred income | 1,764 | 1,715
|  | 13,870 | 18,580
Page 5