Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-302022-05-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09998855 2022-05-01 2023-04-30 09998855 2021-05-01 2022-04-30 09998855 2023-04-30 09998855 2022-04-30 09998855 c:Director1 2022-05-01 2023-04-30 09998855 d:PlantMachinery 2022-05-01 2023-04-30 09998855 d:PlantMachinery 2023-04-30 09998855 d:PlantMachinery 2022-04-30 09998855 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 09998855 d:FurnitureFittings 2022-05-01 2023-04-30 09998855 d:FurnitureFittings 2023-04-30 09998855 d:FurnitureFittings 2022-04-30 09998855 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 09998855 d:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 09998855 d:CurrentFinancialInstruments 2023-04-30 09998855 d:CurrentFinancialInstruments 2022-04-30 09998855 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 09998855 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 09998855 d:ShareCapital 2023-04-30 09998855 d:ShareCapital 2022-04-30 09998855 d:RetainedEarningsAccumulatedLosses 2023-04-30 09998855 d:RetainedEarningsAccumulatedLosses 2022-04-30 09998855 c:FRS102 2022-05-01 2023-04-30 09998855 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 09998855 c:FullAccounts 2022-05-01 2023-04-30 09998855 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 iso4217:GBP xbrli:pure

Registered number: 09998855










C A AUTOMATION LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023

 
C A AUTOMATION LIMITED
REGISTERED NUMBER: 09998855

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,832
7,225

Current assets
  

Stocks
  
190,000
10,000

Debtors: amounts falling due within one year
 5 
86,369
7,582

Cash at bank and in hand
 6 
5,964
929

  
282,333
18,511

Creditors: amounts falling due within one year
 7 
(258,020)
(13,889)

Net current assets
  
 
 
24,313
 
 
4,622

  

Net assets
  
30,145
11,847


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
30,045
11,747

  
30,145
11,847


Page 1

 
C A AUTOMATION LIMITED
REGISTERED NUMBER: 09998855
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2023

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 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 by: 




................................................
Christopher Stephen Mitchell Dwelly
Director

Date: 14 September 2023

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
C A AUTOMATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

C A Automation Limited is a Company limited by shares, registered in England and Wales, registered number 09998855. 
The registered office and principal place of business is 32 Stephenson Road, St. Ives, Cambridgeshire, PE27 3WJ.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP rounded to the nearest £1.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3

 
C A AUTOMATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.3

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.

 
2.4

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 4

 
C A AUTOMATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
Fixtures and fittings
-
25%

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.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

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.

 
2.7

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.

 
2.8

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.

Page 5

 
C A AUTOMATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 May 2022
6,974
12,486
19,460



At 30 April 2023

6,974
12,486
19,460



Depreciation


At 1 May 2022
2,855
9,380
12,235


Charge for the year on owned assets
617
776
1,393



At 30 April 2023

3,472
10,156
13,628



Net book value



At 30 April 2023
3,502
2,330
5,832



At 30 April 2022
4,119
3,106
7,225

Page 6

 
C A AUTOMATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

5.


Debtors

2023
2022
£
£


Trade debtors
59,393
5,871

Other debtors
26,219
998

Prepayments and accrued income
757
713

86,369
7,582



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
5,964
929



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
253,456
5,040

Other creditors
2,664
6,949

Accruals and deferred income
1,900
1,900

258,020
13,889



8.


Financial instruments

All debtors and creditors are basic financial instruments and are held at amortised cost.

 
Page 7