Caseware UK (AP4) 2022.0.179 2022.0.179 2022-04-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12749607 2022-04-01 2023-03-31 12749607 2021-04-01 2022-03-31 12749607 2023-03-31 12749607 2022-03-31 12749607 c:Director2 2022-04-01 2023-03-31 12749607 d:PlantMachinery 2022-04-01 2023-03-31 12749607 d:PlantMachinery 2023-03-31 12749607 d:PlantMachinery 2022-03-31 12749607 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 12749607 d:CurrentFinancialInstruments 2023-03-31 12749607 d:CurrentFinancialInstruments 2022-03-31 12749607 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12749607 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 12749607 d:ShareCapital 2023-03-31 12749607 d:ShareCapital 2022-03-31 12749607 d:RetainedEarningsAccumulatedLosses 2023-03-31 12749607 d:RetainedEarningsAccumulatedLosses 2022-03-31 12749607 c:OrdinaryShareClass1 2022-04-01 2023-03-31 12749607 c:OrdinaryShareClass1 2023-03-31 12749607 c:OrdinaryShareClass1 2022-03-31 12749607 c:FRS102 2022-04-01 2023-03-31 12749607 c:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 12749607 c:FullAccounts 2022-04-01 2023-03-31 12749607 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12749607










J F Attwood (Estates) Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 March 2023

 
J F Attwood (Estates) Limited
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of J F Attwood (Estates) Limited for the year ended 31 March 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J F Attwood (Estates) Limited for the year ended 31 March 2023 which comprise  the Balance sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of J F Attwood (Estates) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of J F Attwood (Estates) Limited  and state those matters that we have agreed to state to the Board of directors of J F Attwood (Estates) Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J F Attwood (Estates) Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that J F Attwood (Estates) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J F Attwood (Estates) Limited. You consider that J F Attwood (Estates) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of J F Attwood (Estates) Limited. 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.

  



Kreston Reeves LLP
 
Chartered Accountants
  
Montague Place
Quayside
Chatham Maritime
Chatham
Kent
ME4 4QU
7 November 2023
Page 1

 
J F Attwood (Estates) Limited
Registered number: 12749607

Balance sheet
As at 31 March 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,925
-

  
5,925
-

Current assets
  

Debtors: amounts falling due within one year
 5 
28,000
6,000

Cash at bank and in hand
  
912
984

  
28,912
6,984

Creditors: amounts falling due within one year
 6 
(16,937)
(2,523)

Net current assets
  
 
 
11,975
 
 
4,461

Total assets less current liabilities
  
17,900
4,461

  

Net assets
  
17,900
4,461


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
17,800
4,361

  
17,900
4,461


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 on 7 November 2023.




S W Attwood
Director

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

Page 2

 
J F Attwood (Estates) Limited
 

 
Notes to the financial statements
For the year ended 31 March 2023

1.


General information

J F Attwood (Estates) Limited ("the company") is a private company limited by shares and is incorporated in England and Wales with registration number 12749607. The address of the registered office, and trading address, is New Hook Farm Lower Road, Eastchurch, Sheerness, Kent, ME12 3SU. The company's principal activity is that of container and yard rental.

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

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 balance sheet date in the countries where the Company operates and generates income.

 
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 3

 
J F Attwood (Estates) Limited
 

 
Notes to the financial statements
For the year ended 31 March 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%
reducing balance

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

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.

 
2.6

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.

 
2.7

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 4

 
J F Attwood (Estates) Limited
 

 
Notes to the financial statements
For the year ended 31 March 2023

2.Accounting policies (continued)

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

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 receivables, cash and bank balances, are initially measured at their transaction price including transaction costs 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 receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

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

Page 5

 
J F Attwood (Estates) Limited
 

 
Notes to the financial statements
For the year ended 31 March 2023

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
6,000



At 31 March 2023

6,000



Depreciation


Charge for the year on owned assets
75



At 31 March 2023

75



Net book value



At 31 March 2023
5,925



At 31 March 2022
-


5.


Debtors

2023
2022
£
£


Trade debtors
-
6,000

Other debtors
28,000
-

28,000
6,000


Page 6

 
J F Attwood (Estates) Limited
 

 
Notes to the financial statements
For the year ended 31 March 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
11,280
-

Corporation tax
1,534
1,023

Other creditors
2,323
1,000

Accruals and deferred income
1,800
500

16,937
2,523



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary Shares shares of £1.00 each
100
100



Page 7