Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2024-09-01 No description of principal activity 2 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false false 2 true 04744530 2024-09-01 2025-08-31 04744530 2023-09-01 2024-08-31 04744530 2025-08-31 04744530 2024-08-31 04744530 c:Director2 2024-09-01 2025-08-31 04744530 d:CurrentFinancialInstruments 2025-08-31 04744530 d:CurrentFinancialInstruments 2024-08-31 04744530 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 04744530 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 04744530 d:ShareCapital 2025-08-31 04744530 d:ShareCapital 2024-08-31 04744530 d:RetainedEarningsAccumulatedLosses 2025-08-31 04744530 d:RetainedEarningsAccumulatedLosses 2024-08-31 04744530 c:FRS102 2024-09-01 2025-08-31 04744530 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04744530 c:FullAccounts 2024-09-01 2025-08-31 04744530 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04744530 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 04744530 JKA DEVELOPMENT CONSULTANTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
JKA DEVELOPMENT CONSULTANTS LIMITED REGISTERED NUMBER: 04744530 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 4 | 9,553 |  | 7,718 |
Cash at bank and in hand |  | 39,438 |  | 20,256 |
|  | 48,991 |  | 27,974 |
Creditors: amounts falling due within one year | 5 | (13,746) |  | (18,011) |
Total assets less current liabilities |  |  | 35,245 |  | 9,963
Net assets |  |  | 35,245 |  | 9,963
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 35,244 |  | 9,962
|  |  | 35,245 |  | 9,963
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 by:
................................................ S E Gerrard
Director
Date: 30 March 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
JKA DEVELOPMENT CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
JKA Development Consultants Limited is a private company limited by shares, registered in England and Wales. The company's registered office number is 04744530 and its registered office address is 197 Ballards Lane, London, England, N3 1LP. 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 | 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.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Page 2
JKA DEVELOPMENT CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Cash
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.
3. | Employees
The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 9,360 | -
| Other debtors | 193 | 7,718
|  | 9,553 | 7,718
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 72
| Amounts owed to group undertakings | - | 13,500
| Corporation tax | 8,361 | 1,042
| Other taxation and social security | 2,285 | 397
| Accruals | 3,100 | 3,000
|  | 13,746 | 18,011
6. | Related party transactions
| During the year ended 31 August 2025, the company repaid amounts to its parent entity, Greyclyde Investments Limited, totalling £13,500 (2024: £nil). At the year end, the total owed by the company was £nil (2024: £13,500). The loan was interest free and repayable on demand.
Page 3
JKA DEVELOPMENT CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Controlling party
The parent and controlling party at the year end was Greyclyde Investments Limited, a company incorporated in England and Wales.
Page 4