Caseware UK (AP4) 2023.0.135 2023.0.135 2023-05-312023-05-31true2022-06-01falseNo description of principal activity22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10202830 2022-06-01 2023-05-31 10202830 2021-06-01 2022-05-31 10202830 2023-05-31 10202830 2022-05-31 10202830 c:Director2 2022-06-01 2023-05-31 10202830 d:MotorVehicles 2022-06-01 2023-05-31 10202830 d:MotorVehicles 2023-05-31 10202830 d:MotorVehicles 2022-05-31 10202830 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 10202830 d:ComputerEquipment 2022-06-01 2023-05-31 10202830 d:ComputerEquipment 2023-05-31 10202830 d:ComputerEquipment 2022-05-31 10202830 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 10202830 d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 10202830 d:CurrentFinancialInstruments 2023-05-31 10202830 d:CurrentFinancialInstruments 2022-05-31 10202830 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 10202830 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 10202830 d:ShareCapital 2023-05-31 10202830 d:ShareCapital 2022-05-31 10202830 d:RetainedEarningsAccumulatedLosses 2023-05-31 10202830 d:RetainedEarningsAccumulatedLosses 2022-05-31 10202830 c:FRS102 2022-06-01 2023-05-31 10202830 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 10202830 c:FullAccounts 2022-06-01 2023-05-31 10202830 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 10202830 d:AcceleratedTaxDepreciationDeferredTax 2023-05-31 10202830 d:AcceleratedTaxDepreciationDeferredTax 2022-05-31 10202830 e:PoundSterling 2022-06-01 2023-05-31 iso4217:GBP xbrli:pure

Registered number: 10202830









COUNTYCARE WINDOWS & PROPERTY SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MAY 2023

 
COUNTYCARE WINDOWS & PROPERTY SERVICES LIMITED
REGISTERED NUMBER: 10202830

BALANCE SHEET
AS AT 31 MAY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
34,661
3,597

  
34,661
3,597

Current assets
  

Debtors: amounts falling due within one year
 5 
65,043
34,779

Cash at bank and in hand
  
43,291
52,869

  
108,334
87,648

Creditors: amounts falling due within one year
 6 
(50,834)
(36,878)

Net current assets
  
 
 
57,500
 
 
50,770

Provisions for liabilities
  

Deferred tax
 7 
(8,293)
-

Net assets
  
 
 
83,868
 
 
54,367


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
83,768
54,267

  
83,868
54,367


Page 1

 
COUNTYCARE WINDOWS & PROPERTY SERVICES LIMITED
REGISTERED NUMBER: 10202830
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 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 profit and loss account 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 23 February 2024.



R A Yates
Director

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

Page 2

 
COUNTYCARE WINDOWS & PROPERTY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2023

1.


General information

Countycare Windows & Property Services Limited is a private company, limited by shares and domiciled in England and Wales. Its registration number is 10202830. The registered office is 1 The Green, Richmond, Surrey, TW9 1PL.

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

Going concern

The financial statements are prepared on a going concern basis and the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, they continue to adopt the going concern basis of accounting in preparing the financial statements.

 
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:

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.

Page 3

 
COUNTYCARE WINDOWS & PROPERTY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2023

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.5

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.

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:

Motor vehicles
-
25%
straight line basis
Computer equipment
-
33%
straight line basis

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.

 
2.6

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.

Page 4

 
COUNTYCARE WINDOWS & PROPERTY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2023

2.Accounting policies (continued)

 
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.

 
2.8

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

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


4.


Tangible fixed assets





Motor vehicles
Computer equipment
Total

£
£
£



Cost or valuation


At 1 June 2022
6,000
4,045
10,045


Additions
33,208
-
33,208



At 31 May 2023

39,208
4,045
43,253



Depreciation


At 1 June 2022
6,000
448
6,448


Charge for the year on owned assets
796
1,348
2,144



At 31 May 2023

6,796
1,796
8,592



Net book value



At 31 May 2023
32,412
2,249
34,661

Page 5

 
COUNTYCARE WINDOWS & PROPERTY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2023

5.


Debtors

2023
2022
£
£


Trade debtors
65,043
33,151

Other debtors
-
1,628

65,043
34,779



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
31,305
15,925

Corporation tax
13,213
4,138

Other taxation and social security
3,798
725

Other creditors
18
13,590

Accruals and deferred income
2,500
2,500

50,834
36,878



7.


Deferred taxation




2023


£






Charged to profit or loss
(8,293)



At end of year
(8,293)

The deferred taxation balance is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(8,293)
-

(8,293)
-

Page 6

 
COUNTYCARE WINDOWS & PROPERTY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2023

8.


Related party transactions

The company paid dividends of £24,355 (2022: £2,000) to R Yates, a director, and £24,355 (2022: £2,000) to E Yates, a director.  

 
Page 7