Casson Beckman Business And Tax Advisers - Accounts to registrar (filleted) - small 18.2
Casson Beckman Business And Tax Advisers - Accounts to registrar (filleted) - small 18.2
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2018 |
| FOR |
| CASSON BECKMAN BUSINESS AND TAX ADVISERS |
| LIMITED |
| CASSON BECKMAN BUSINESS AND TAX ADVISERS |
| LIMITED (REGISTERED NUMBER: 05122865) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2018 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| CASSON BECKMAN BUSINESS AND TAX ADVISERS |
| LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 MARCH 2018 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Murrills House |
| 48 East Street |
| Portchester |
| Fareham |
| Hampshire |
| PO16 9XS |
| CASSON BECKMAN BUSINESS AND TAX ADVISERS |
| LIMITED (REGISTERED NUMBER: 05122865) |
| BALANCE SHEET |
| 31 MARCH 2018 |
| 2018 | 2017 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| CASSON BECKMAN BUSINESS AND TAX ADVISERS |
| LIMITED (REGISTERED NUMBER: 05122865) |
| BALANCE SHEET - continued |
| 31 MARCH 2018 |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements were approved by the Board of Directors on by: |
| CASSON BECKMAN BUSINESS AND TAX ADVISERS |
| LIMITED (REGISTERED NUMBER: 05122865) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2018 |
| 1. | STATUTORY INFORMATION |
| Casson Beckman Business And Tax Advisers Limited is a |
| England and Wales. The company's registered number and registered office address can be found on the |
| Company Information page. |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Related party exemption |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The |
| Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party |
| transactions with wholly owned subsidiaries within the group. |
| Turnover |
| Turnover represents fees receivable net of VAT. |
| Goodwill |
| On incorporation of the company in 2008, goodwill was introduced of £582,743. This had not been previously |
| written down as it was reviewed annually in line with fee income generated and no provision was considered |
| necessary. However under the new FRS 102 requirements this goodwill will be written down over a ten year |
| period. |
| In the previous year the company purchased additional goodwill from a third party. The directors consider that |
| this goodwill has a finite useful life of four years and consequently the associated cost is being amortised on a |
| straight line basis over that period. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Computer equipment | - |
| Work in progress |
| Work in progress is valued at cost plus attributable profit. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to |
| the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or |
| substantively enacted by the balance sheet date. |
| CASSON BECKMAN BUSINESS AND TAX ADVISERS |
| LIMITED (REGISTERED NUMBER: 05122865) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2018 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance |
| sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from |
| those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that |
| have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the |
| timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they |
| will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the |
| lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension |
| scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 April 2017 |
| Disposals | ( |
) |
| At 31 March 2018 |
| AMORTISATION |
| At 1 April 2017 |
| Charge for year |
| At 31 March 2018 |
| NET BOOK VALUE |
| At 31 March 2018 |
| At 31 March 2017 |
| CASSON BECKMAN BUSINESS AND TAX ADVISERS |
| LIMITED (REGISTERED NUMBER: 05122865) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2018 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and | Computer |
| fittings | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 April 2017 |
| Additions |
| At 31 March 2018 |
| DEPRECIATION |
| At 1 April 2017 |
| Charge for year |
| At 31 March 2018 |
| NET BOOK VALUE |
| At 31 March 2018 |
| At 31 March 2017 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST |
| At 1 April 2017 |
| and 31 March 2018 |
| PROVISIONS |
| At 1 April 2017 |
| and 31 March 2018 | 73,257 |
| NET BOOK VALUE |
| At 31 March 2018 |
| At 31 March 2017 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2018 | 2017 |
| £ | £ |
| Trade debtors |
| Other debtors |
| CASSON BECKMAN BUSINESS AND TAX ADVISERS |
| LIMITED (REGISTERED NUMBER: 05122865) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2018 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2018 | 2017 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2018 | 2017 |
| £ | £ |
| Bank loans |
| Amounts owed to group undertakings |
| Other creditors |
| 10. | RELATED PARTY DISCLOSURES |
| During the year the company paid rent to a partnership owned by Mr S R Walter and Mrs N J Nevard of £67,000 |
| (2017: £67,000). |
| 11. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling parties are Mr S Walter and Mrs N Nevard who are shareholders of the parent company |
| Casson Beckman Investment Holdings Limited which owns 100% of the share capital of Casson Beckman |
| Business and Tax Advisers Limited. |