Caseware UK (AP4) 2023.0.135 2023.0.135 2023-07-312023-07-31trueNo description of principal activity22022-08-01false2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08599653 2022-08-01 2023-07-31 08599653 2021-08-01 2022-07-31 08599653 2023-07-31 08599653 2022-07-31 08599653 c:Director1 2022-08-01 2023-07-31 08599653 c:Director2 2022-08-01 2023-07-31 08599653 d:CurrentFinancialInstruments 2023-07-31 08599653 d:CurrentFinancialInstruments 2022-07-31 08599653 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 08599653 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 08599653 d:ShareCapital 2023-07-31 08599653 d:ShareCapital 2022-07-31 08599653 d:RetainedEarningsAccumulatedLosses 2023-07-31 08599653 d:RetainedEarningsAccumulatedLosses 2022-07-31 08599653 c:FRS102 2022-08-01 2023-07-31 08599653 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 08599653 c:FullAccounts 2022-08-01 2023-07-31 08599653 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 08599653 e:PoundSterling 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure

Registered number: 08599653










C & S BALL LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

 
C & S BALL LIMITED
REGISTERED NUMBER: 08599653

BALANCE SHEET
AS AT 31 JULY 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
44,269
53,254

Cash at bank and in hand
  
270,972
332,230

  
315,241
385,484

Creditors: amounts falling due within one year
 5 
(1,981)
(43,098)

Net current assets
  
 
 
313,260
 
 
342,386

  

Net assets
  
313,260
342,386


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
313,258
342,384

  
313,260
342,386


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 2 April 2024.




C L Ball
S R Ball
Director
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
C & S BALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

C & S Ball Limited is a private company limited by shares, incorporated in England and Wales (registered number: 08599653. Its registered office is 2 Ashgate Road, Chesterfield, Derbyshire S40 4AA. The principal activity of the Company throughout the year continued to be that of development of building projects.

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 company's functional and presentational currency is pounds sterling.

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:

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.

 
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

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans
Page 2

 
C & S BALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)


2.4
Financial instruments (continued)

and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, 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, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
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.


3.


Employees

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


4.


Debtors

2023
2022
£
£


Other debtors
43,852
39,430

Prepayments and accrued income
417
13,824

44,269
53,254



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
-
41,297

Accruals and deferred income
1,981
1,801

1,981
43,098


 
Page 3