Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 No description of principal activity 2025-04-01 false 1 1 false false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04917409 2025-04-01 2026-03-31 04917409 2024-04-01 2025-03-31 04917409 2026-03-31 04917409 2025-03-31 04917409 2024-04-01 04917409 c:CompanySecretary1 2025-04-01 2026-03-31 04917409 c:Director1 2025-04-01 2026-03-31 04917409 c:Director1 2026-03-31 04917409 c:Director2 2025-04-01 2026-03-31 04917409 c:Director2 2026-03-31 04917409 c:RegisteredOffice 2025-04-01 2026-03-31 04917409 d:PlantMachinery 2025-04-01 2026-03-31 04917409 d:PlantMachinery 2026-03-31 04917409 d:PlantMachinery 2025-03-31 04917409 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 04917409 d:CurrentFinancialInstruments 2026-03-31 04917409 d:CurrentFinancialInstruments 2025-03-31 04917409 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 04917409 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04917409 d:ShareCapital 2025-04-01 2026-03-31 04917409 d:ShareCapital 2026-03-31 04917409 d:ShareCapital 2024-04-01 2025-03-31 04917409 d:ShareCapital 2025-03-31 04917409 d:ShareCapital 2024-04-01 04917409 d:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 04917409 d:RetainedEarningsAccumulatedLosses 2026-03-31 04917409 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 04917409 d:RetainedEarningsAccumulatedLosses 2025-03-31 04917409 d:RetainedEarningsAccumulatedLosses 2024-04-01 04917409 c:FRS102 2025-04-01 2026-03-31 04917409 c:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 04917409 c:FullAccounts 2025-04-01 2026-03-31 04917409 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 04917409 ASAR CONSULTING LTD UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
ASAR CONSULTING LTD COMPANY INFORMATION
Directors | Christopher John Wakeling (appointed 1 September 2003)
| Wendy Rosemary Wakeling (appointed 1 September 2003)
Company secretary | No company secretary
Registered number | 04917409
Registered office | 22 Pine Tree Avenue
| Hendford Park
| Yeovil
| Somerset
| BA20 2NN
ASAR CONSULTING LTD CONTENTS
| Page
Directors' Report | 1
Accountants' Report | 2
Statement of Comprehensive Income | 3
Balance Sheet | 4
Statement of Changes in Equity | 5 - 6
Notes to the Financial Statements | 7 - 10
ASAR CONSULTING LTD DIRECTORS' REPORT FOR THE YEAR ENDED 31 MARCH 2026 The directors present their report and the financial statements for the year ended 31 March 2026.
Directors
The directors who served during the year were:
Christopher John Wakeling (appointed 1 September 2003)
Wendy Rosemary Wakeling (appointed 1 September 2003)
Small companies note
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board on 5 June 2026 and signed on its behalf.
Christopher John Wakeling Director
Page 1
ASAR CONSULTING LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ASAR CONSULTING LTD FOR THE YEAR ENDED 31 MARCH 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ASAR CONSULTING LTD for the year ended 31 March 2026 which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants UK, we are subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal .com/Members/Your -Membership-Information /Members-handbook /Licensing-and-monitoring /Members-in -practice/Member-in -practice-rules/. We have not been instructed to carry out an audit or review of the financial statements of ASAR CONSULTING LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Kolade Andrew Alli ACMA The ARK Financial Management Consultancy Ltd 10 Gatcombe Gardens West End Hampshire SO18 3NA 5 June 2026 Page 2
ASAR CONSULTING LTD STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 MARCH 2026
| 2026 | 2025
Note | £ | £
Turnover |  | 14,310 | 10,805
Gross profit |  | 14,310 | 10,805
Administrative expenses |  | (14,384) | (12,923)
Operating loss |  | (74) | (2,118)
Loss for the financial year |  | (74) | (2,118)
Other comprehensive income for the year |  |  |
Total comprehensive income for the year |  | (74) | (2,118)
The notes on pages 7 to 10 form part of these financial statements.
Page 3
ASAR CONSULTING LTD REGISTERED NUMBER: 04917409 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | - |  | 222
|  |  | - |  | 222
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 3,936 |  | 4,016 |
Cash at bank and in hand | 5 | 871 |  | 1,103 |
|  | 4,807 |  | 5,119 |
Creditors: amounts falling due within one year | 6 | (6,713) |  | (7,173) |
Net current liabilities |  |  | (1,906) |  | (2,054)
Total assets less current liabilities |  |  | (1,906) |  | (1,832)
Net liabilities |  |  | (1,906) |  | (1,832)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 101 |  | 101
Profit and loss account |  |  | (2,007) |  | (1,933)
|  |  | (1,906) |  | (1,832)
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 Company's financial statements have been prepared in accordance with the 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 5 June 2026.
Christopher John Wakeling
Director
The notes on pages 7 to 10 form part of these financial statements. Page 4
ASAR CONSULTING LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2026
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2025 | 101 | (1,933) | (1,832)
Comprehensive income for the year |  |  |
Loss for the year | - | (74) | (74)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (74) | (74)
Total transactions with owners | - | - | -
At 31 March 2026 | 101 | (2,007) | (1,906)
| The notes on pages 7 to 10 form part of these financial statements.
Page 5
ASAR CONSULTING LTD 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 2024 | 101 | 185 | 286
Comprehensive income for the year |  |  |
Loss for the year | - | (2,118) | (2,118)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (2,118) | (2,118)
Total transactions with owners | - | - | -
At 31 March 2025 | 101 | (1,933) | (1,832)
| The notes on pages 7 to 10 form part of these financial statements.
Page 6
ASAR CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1. Accounting policies
| 1.1 | 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:
| 1.2 | 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.
| 1.3 | 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. Page 7
ASAR CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1. Accounting policies (continued)
| 1.3 | 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:
|  |  |  | Plant and machinery | - | 18% |
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.
| 1.4 | 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.
| 1.5 | 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. 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.
| 1.6 | 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. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2026 | 2025
|  |  | No. | No.
|  | Average number of employees | 1 | 1
Page 8
ASAR CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 April 2025 | 16,473
| At 31 March 2026 | 16,473
| Depreciation |
| At 1 April 2025 | 16,251
| Charge for the year on owned assets | 222
| At 31 March 2026 | 16,473
| Net book value |
| At 31 March 2026 | -
| At 31 March 2025 | 222
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 3,936 | 4,016
|  | 3,936 | 4,016
5. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 871 | 1,103
|  | 871 | 1,103
Page 9
ASAR CONSULTING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 6,713 | 7,173
|  | 6,713 | 7,173
Page 10