Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-312022-11-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12980988 2022-11-01 2023-10-31 12980988 2021-11-01 2022-10-31 12980988 2023-10-31 12980988 2022-10-31 12980988 2021-11-01 12980988 c:Director1 2022-11-01 2023-10-31 12980988 d:CurrentFinancialInstruments 2023-10-31 12980988 d:CurrentFinancialInstruments 2022-10-31 12980988 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 12980988 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 12980988 d:ShareCapital 2022-11-01 2023-10-31 12980988 d:ShareCapital 2023-10-31 12980988 d:ShareCapital 2021-11-01 2022-10-31 12980988 d:ShareCapital 2022-10-31 12980988 d:ShareCapital 2021-11-01 12980988 d:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 12980988 d:RetainedEarningsAccumulatedLosses 2023-10-31 12980988 d:RetainedEarningsAccumulatedLosses 2021-11-01 2022-10-31 12980988 d:RetainedEarningsAccumulatedLosses 2022-10-31 12980988 d:RetainedEarningsAccumulatedLosses 2021-11-01 12980988 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-10-31 12980988 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-10-31 12980988 c:FRS102 2022-11-01 2023-10-31 12980988 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 12980988 c:FullAccounts 2022-11-01 2023-10-31 12980988 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 12980988









C&S HOMES HURST HALL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
C&S HOMES HURST HALL LIMITED
REGISTERED NUMBER: 12980988

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

  

Current assets
  

Stocks
  
1,018,491
22,760

Debtors: amounts falling due within one year
 5 
38,243
663,621

Cash at bank and in hand
 6 
5,963
358,037

  
1,062,697
1,044,418

Creditors: amounts falling due within one year
 7 
(867,511)
(654,000)

Net current assets
  
 
 
195,186
 
 
390,418

Total assets less current liabilities
  
195,186
390,418

  

Net assets
  
195,186
390,418


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
195,086
390,318

  
195,186
390,418


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 by: 




S Bennett
Director

Page 1

 
C&S HOMES HURST HALL LIMITED
REGISTERED NUMBER: 12980988
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023

Date: 26 March 2024

The notes on pages 5 to 8 form part of these financial statements.

Page 2

 
C&S HOMES HURST HALL LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 November 2022
100
390,318
390,418


Comprehensive income for the year

Loss for the year

-
(130,179)
(130,179)


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
(130,179)
(130,179)

Dividends: Equity capital
-
(65,053)
(65,053)


Total transactions with owners
-
(65,053)
(65,053)


At 31 October 2023
100
195,086
195,186


The notes on pages 5 to 8 form part of these financial statements.

Page 3

 
C&S HOMES HURST HALL LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2022


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 November 2021
100
-
100


Comprehensive income for the year

Profit for the year

-
390,318
390,318


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
390,318
390,318


Total transactions with owners
-
-
-


At 31 October 2022
100
390,318
390,418


The notes on pages 5 to 8 form part of these financial statements.

Page 4

 
C&S HOMES HURST HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

C&S Homes Hurst Hall Limited is a private company limited by shares incorporated in England and Wales. The registered office of the company is Cambidge Warehouse, Argoed Lane, Kinnerley, Oswestry, Shropshire SY10 8DH. 

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

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

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.

Page 5

 
C&S HOMES HURST HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
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.

 
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.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

Page 6

 
C&S HOMES HURST HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Directors
2
2


4.


Stocks

2023
2022
£
£

Long-term contract balances
1,018,491
22,760

1,018,491
22,760


Long-term contract balances consist of:

2023
2022
£
£


Costs to date less provision for losses
1,018,491
22,760

1,018,491
22,760



5.


Debtors

2023
2022
£
£


Trade debtors
4,315
1,614

Other debtors
33,928
662,007

38,243
663,621


Page 7

 
C&S HOMES HURST HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
5,963
358,037

5,963
358,037



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
449,011
-

Trade creditors
70,965
39,536

Amounts owed to other participating interests
306,897
220,000

Corporation tax
-
91,556

Other taxation and social security
159
2,944

Other creditors
33,282
146,867

Accruals and deferred income
7,197
153,097

867,511
654,000



8.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
5,963
358,037




Financial assets measured at fair value through profit or loss comprise bank balances

Page 8