Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2026-05-13 2026-05-13 2025-01-01 false 24 false The principal activity of the company during the year was Insurance Brokers.24 false true 01411938 2025-01-01 2025-12-31 01411938 2024-01-01 2024-12-31 01411938 2025-12-31 01411938 2024-12-31 01411938 c:Director2 2025-01-01 2025-12-31 01411938 d:Buildings 2025-01-01 2025-12-31 01411938 d:Buildings 2025-12-31 01411938 d:Buildings 2024-12-31 01411938 d:Buildings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01411938 d:MotorVehicles 2025-01-01 2025-12-31 01411938 d:MotorVehicles 2025-12-31 01411938 d:MotorVehicles 2024-12-31 01411938 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01411938 d:FurnitureFittings 2025-01-01 2025-12-31 01411938 d:FurnitureFittings 2025-12-31 01411938 d:FurnitureFittings 2024-12-31 01411938 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01411938 d:OfficeEquipment 2025-01-01 2025-12-31 01411938 d:OfficeEquipment 2025-12-31 01411938 d:OfficeEquipment 2024-12-31 01411938 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01411938 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01411938 d:CurrentFinancialInstruments 2025-12-31 01411938 d:CurrentFinancialInstruments 2024-12-31 01411938 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 01411938 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 01411938 d:ShareCapital 2025-12-31 01411938 d:ShareCapital 2024-12-31 01411938 d:RetainedEarningsAccumulatedLosses 2025-12-31 01411938 d:RetainedEarningsAccumulatedLosses 2024-12-31 01411938 c:FRS102 2025-01-01 2025-12-31 01411938 c:Audited 2025-01-01 2025-12-31 01411938 c:FullAccounts 2025-01-01 2025-12-31 01411938 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01411938 c:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01411938 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 01411938 MARKETING & MANAGEMENT SERVICES LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
MARKETING & MANAGEMENT SERVICES LIMITED REGISTERED NUMBER: 01411938 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 553,105 |  | 591,770
|  |  | 553,105 |  | 591,770
Current assets |  |  |  |  |
Debtors | 6 | 543,475 |  | 539,269 |
Cash at bank and in hand |  | 983,377 |  | 1,062,728 |
|  | 1,526,852 |  | 1,601,997 |
Creditors: amounts falling due within one year | 7 | (108,177) |  | (121,594) |
Net current assets |  |  | 1,418,675 |  | 1,480,403
Total assets less current liabilities |  |  | 1,971,780 |  | 2,072,173
Net assets |  |  | 1,971,780 |  | 2,072,173
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,000 |  | 2,000
Profit and loss account |  |  | 1,969,780 |  | 2,070,173
|  |  | 1,971,780 |  | 2,072,173
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 13 May 2026.
A E Walker
Director
The notes on pages 2 to 7 form part of these financial statements. Page 1
MARKETING & MANAGEMENT SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The principal activity of the company during the year was Insurance Brokers. The company was a private limited company, which is incorporated in England and Wales (no. 01411938). The address of the registered office is: Melbourne House Melbourne Street Farsley Pudsey West Yorkshire LS28 5BT 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 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute its operations over at least the next 12 months from the date of approval of the accounts. The directors acknowledge that the ability of the business to operate as a going concern relies upon the ongoing renewal of Binding Authority arrangements. In this regard, two Binding Authority agreements are currently active, with expiry dates of 28 February 2031 and 29 February 2028. Having reviewed these arrangements, together with the company’s financial forecasts and risk assessments, the directors are satisfied that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors continue to apply ongoing, regular review and assessment in the ordinary course of business. Having taken into account all of the above considerations, the financial statements continue to be prepared on a going concern basis.
| 2.3 | Revenue
Turnover is measured at the fair value of the consideration received and represents amounts receivable for goods supplied and services rendered, stated net of discounts. Page 2
MARKETING & MANAGEMENT SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Acting as agent
The Company has Binding Authority Agreements in force from Lloyd's of London and the International Underwriting Association of London, which empower the Company to bind risks, issue policies, collect premiums and investigate and settle claims. The income recognised in the accounts from the premiums collected represents the commission the Company is entitled to in that period. The assets at the balance sheet date reflect those under the control of the Company and do not include any element held as agent for others. Liabilities reflect amounts owing to third parties by the Company excluding amounts payable as agent on behalf of third parties. With regard to the Binding Authority Agreement in force from Lloyd’s of London, where claims are made by policy holders the Company makes payment as appropriate to them on behalf of the insurer and deducts these payments when amounts collected as agent for the insurer are remitted to them. At the balance sheet date the amounts paid for claims which have not yet been deducted are included in trade debtors.
| 2.5 | 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.
| 2.6 | 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. Page 3
MARKETING & MANAGEMENT SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
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:
|  |  |  | Freehold property | - | 3% | Straight line
|  |  |  | Motor vehicles | - | 25% | Straight line
|  |  |  | Fixtures and fittings | - | 10% | Straight line
|  |  |  | Office equipment | - | 20% | Straight line
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.
| 2.7 | Financial instruments
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially Page 4
MARKETING & MANAGEMENT SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments (continued)
recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Details of these judgements are set out in the accounting policies. Key sources of estimation uncertainty The estimates and assumptions which have a heightened risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows: Valuation of performance related accrued income At each reporting date, the directors assess the level of any performance related income arising on the binding authority arrangements to recognise in the financial statements within the appropriate accounting period. This assessment includes liaison with underwriters and an assessment of post year end receipts, where available.
4. | Employees
| The average monthly number of employees, including directors, during the year was 24 (2024 - 24).
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MARKETING & MANAGEMENT SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Freehold property | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2025 | 541,964 | 85,195 | 149,176 | 347,346 | 1,123,681
| Additions | - | - | 3,536 | 1,758 | 5,294
| At 31 December 2025 | 541,964 | 85,195 | 152,712 | 349,104 | 1,128,975
| Depreciation |  |  |  |  |
| At 1 January 2025 | 8,706 | 74,418 | 140,152 | 308,635 | 531,911
| Charge for the year on owned assets | 16,260 | 10,777 | (8,447) | 25,369 | 43,959
| At 31 December 2025 | 24,966 | 85,195 | 131,705 | 334,004 | 575,870
| Net book value |  |  |  |  |
| At 31 December 2025 | 516,998 | - | 21,007 | 15,100 | 553,105
| At 31 December 2024 | 533,258 | 10,777 | 9,024 | 38,711 | 591,770
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 9,825 | 2,900
| Other debtors | 516,378 | 536,369
| Tax recoverable | 17,272 | -
|  | 543,475 | 539,269
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MARKETING & MANAGEMENT SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 28,564 | 34,175
| Corporation tax | - | 16,899
| Other taxation and social security | 38,914 | 34,527
| Other creditors | 5,773 | 5,773
| Accruals and deferred income | 34,926 | 30,220
|  | 108,177 | 121,594
8. | Controlling party
The company was under the control of Mr C A Brickell, who holds 100% of the voting rights of the company’s shares, throughout the current and previous year.
9. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 13 May 2026 by Helen Daniels LLB FCA CTA (Senior statutory auditor) on behalf of AAB Audit & Accountancy Limited.
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