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REGISTERED NUMBER: 12341326 (England and Wales)















Financial Statements

For The Period 1 December 2021 to 29 November 2022

for

CAS Holdings (NW) Limited

CAS Holdings (NW) Limited (Registered number: 12341326)






Contents of the Financial Statements
For The Period 1 December 2021 to 29 November 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CAS Holdings (NW) Limited

Company Information
For The Period 1 December 2021 to 29 November 2022







DIRECTOR: C Metcalfe





REGISTERED OFFICE: 116 Duke Street
Liverpool
Merseyside
L1 5JW





REGISTERED NUMBER: 12341326 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

CAS Holdings (NW) Limited (Registered number: 12341326)

Balance Sheet
29 November 2022

29.11.22 30.11.21
Notes £    £    £    £   
FIXED ASSETS
Investments 4 52 52

CURRENT ASSETS
Stocks - 6,692
Debtors 5 41,623 47,534
Prepayments and accrued income - 1
Cash at bank 40,987 2,645
82,610 56,872
CREDITORS
Amounts falling due within one year 6 28,105 2,400
NET CURRENT ASSETS 54,505 54,472
TOTAL ASSETS LESS CURRENT
LIABILITIES

54,557

54,524

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 54,457 54,424
54,557 54,524

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 November 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 November 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2023 and were signed by:




C Metcalfe - Director


CAS Holdings (NW) Limited (Registered number: 12341326)

Notes to the Financial Statements
For The Period 1 December 2021 to 29 November 2022

1. STATUTORY INFORMATION

CAS Holdings (NW) Limited is a private company, limited by shares , registered in 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
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Management has considered the consequences of Covid-19 and other events and conditions. They have determined that they do not create a material uncertainty that casts significant doubt upon the entities ability to continue as a going concern.

Preparation of consolidated financial statements
The financial statements contain information about CAS Holdings (NW) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries and associates
Investments in subsidiary and associate undertakings are recognised at cost.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.


CAS Holdings (NW) Limited (Registered number: 12341326)

Notes to the Financial Statements - continued
For The Period 1 December 2021 to 29 November 2022

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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.

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 period 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.

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 period was NIL (2021 - NIL).

4. FIXED ASSET INVESTMENTS
Shares in Interest
group in
undertakings associate Totals
£    £    £   
COST
At 1 December 2021
and 29 November 2022 1 51 52
NET BOOK VALUE
At 29 November 2022 1 51 52
At 30 November 2021 1 51 52

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.11.22 30.11.21
£    £   
Amounts owed by group undertakings - 5,523
Amounts owed by associates 1,250 20,208
Other debtors 40,373 21,803
41,623 47,534

CAS Holdings (NW) Limited (Registered number: 12341326)

Notes to the Financial Statements - continued
For The Period 1 December 2021 to 29 November 2022

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.11.22 30.11.21
£    £   
Amounts owed to group undertakings 16,811 -
Taxation and social security 10,094 -
Other creditors 1,200 2,400
28,105 2,400

7. TRANSACTIONS WITH DIRECTORS

During the period the director, Mr C Metcalfe, operated an account to which transactions of a private nature were charged. At the balance sheet date, included in other debtors, is £40,373 (2021 - £21,803) owed to the company by the director. Interest has been charged at 2%.