Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 1 2024-08-01 No description of principal activity false true true 1 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08651297 2024-08-01 2025-07-31 08651297 2023-08-01 2024-07-31 08651297 2025-07-31 08651297 2024-07-31 08651297 c:Director1 2024-08-01 2025-07-31 08651297 d:ComputerEquipment 2025-07-31 08651297 d:ComputerEquipment 2024-07-31 08651297 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 08651297 d:CurrentFinancialInstruments 2025-07-31 08651297 d:CurrentFinancialInstruments 2024-07-31 08651297 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 08651297 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 08651297 d:ShareCapital 2025-07-31 08651297 d:ShareCapital 2024-07-31 08651297 d:RetainedEarningsAccumulatedLosses 2025-07-31 08651297 d:RetainedEarningsAccumulatedLosses 2024-07-31 08651297 c:FRS102 2024-08-01 2025-07-31 08651297 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08651297 c:FullAccounts 2024-08-01 2025-07-31 08651297 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08651297 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 08651297 KINGFISHER ASSOCIATES (CONSULTANTS) LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
KINGFISHER ASSOCIATES (CONSULTANTS) LTD REGISTERED NUMBER: 08651297 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 463 |  | 695
|  |  | 463 |  | 695
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 97,000 |  | 52,000 |
Cash at bank and in hand |  | 200,692 |  | 243,959 |
|  | 297,692 |  | 295,959 |
Creditors: amounts falling due within one year | 6 | (120,639) |  | (120,639) |
Net current assets |  |  | 177,053 |  | 175,320
Total assets less current liabilities |  |  | 177,516 |  | 176,015
Net assets |  |  | 177,516 |  | 176,015
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 177,416 |  | 175,915
|  |  | 177,516 |  | 176,015
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KINGFISHER ASSOCIATES (CONSULTANTS) LTD REGISTERED NUMBER: 08651297 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 2025 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 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 on 9 March 2026.
C E M Wallace
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
KINGFISHER ASSOCIATES (CONSULTANTS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Kingfisher Associates (Consultants) Ltd is a private company limited by shares and incorporated in England and Wales, registered number 08651297. The registered office is 61 Teignmouth Road, Teignmouth, Devon, TQ14 8UR. 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.
| 2.3 | 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. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.5 | 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.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price.
| 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. Page 3
KINGFISHER ASSOCIATES (CONSULTANTS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 August 2024 | 695
| At 31 July 2025 | 695
| Depreciation |
| Charge for the year on owned assets | 232
| At 31 July 2025 | 232
| Net book value |
| At 31 July 2025 | 463
| At 31 July 2024 | 695
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 97,000 | 52,000
|  | 97,000 | 52,000
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KINGFISHER ASSOCIATES (CONSULTANTS) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 117,139 | 117,139
| Accruals and deferred income | 3,500 | 3,500
|  | 120,639 | 120,639
7. | Related party transactions
| At the reporting date, the company owed £84,139 (2024: £84,139) to the director. The balance was provided interest free and is repayable on demand. At the reporting date, the company declared a dividend of £33,000 (2024: £33,000) to a shareholder. The company has not entered into any other transactions with related parties that are material and that have not been concluded under normal market conditions.
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