Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-302022-10-0189truefalseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02135415 2022-10-01 2023-09-30 02135415 2021-10-01 2022-09-30 02135415 2023-09-30 02135415 2022-09-30 02135415 c:Director2 2022-10-01 2023-09-30 02135415 d:Buildings d:ShortLeaseholdAssets 2022-10-01 2023-09-30 02135415 d:Buildings d:ShortLeaseholdAssets 2023-09-30 02135415 d:Buildings d:ShortLeaseholdAssets 2022-09-30 02135415 d:PlantMachinery 2022-10-01 2023-09-30 02135415 d:PlantMachinery 2023-09-30 02135415 d:PlantMachinery 2022-09-30 02135415 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 02135415 d:MotorVehicles 2023-09-30 02135415 d:MotorVehicles 2022-09-30 02135415 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 02135415 d:FurnitureFittings 2023-09-30 02135415 d:FurnitureFittings 2022-09-30 02135415 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 02135415 d:ComputerEquipment 2023-09-30 02135415 d:ComputerEquipment 2022-09-30 02135415 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 02135415 d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 02135415 d:CurrentFinancialInstruments 2023-09-30 02135415 d:CurrentFinancialInstruments 2022-09-30 02135415 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 02135415 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 02135415 d:ShareCapital 2023-09-30 02135415 d:ShareCapital 2022-09-30 02135415 d:CapitalRedemptionReserve 2023-09-30 02135415 d:CapitalRedemptionReserve 2022-09-30 02135415 d:RetainedEarningsAccumulatedLosses 2023-09-30 02135415 d:RetainedEarningsAccumulatedLosses 2022-09-30 02135415 c:OrdinaryShareClass1 2022-10-01 2023-09-30 02135415 c:OrdinaryShareClass1 2023-09-30 02135415 c:OrdinaryShareClass1 2022-09-30 02135415 c:FRS102 2022-10-01 2023-09-30 02135415 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 02135415 c:FullAccounts 2022-10-01 2023-09-30 02135415 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 xbrli:shares iso4217:GBP xbrli:pure
Company registration number: 02135415







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2023


LUSH (HEAT TREATMENT) LIMITED






































img26e1.png                        

 


LUSH (HEAT TREATMENT) LIMITED
REGISTERED NUMBER:02135415



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
104,520
139,788

  
104,520
139,788

Current assets
  

Debtors: amounts falling due within one year
 5 
224,679
128,167

Cash at bank and in hand
 6 
107,910
109,899

  
332,589
238,066

Creditors: amounts falling due within one year
 7 
(112,708)
(101,199)

Net current assets
  
 
 
219,881
 
 
136,867

Total assets less current liabilities
  
324,401
276,655

Provisions for liabilities
  

Other provisions
  
(20,073)
(23,475)

  
 
 
(20,073)
 
 
(23,475)

Net assets
  
304,328
253,180


Capital and reserves
  

Called up share capital 
 8 
23
23

Capital redemption reserve
  
79
78

Profit and loss account
  
304,226
253,079

  
304,328
253,180


Page 1

 


LUSH (HEAT TREATMENT) LIMITED
REGISTERED NUMBER:02135415


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 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 by: 




................................................
George Anthony Lush
Director

Date: 15 April 2024

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

Page 2

 


LUSH (HEAT TREATMENT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Lush (Heat Treatment) 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.

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:

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.

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

 


LUSH (HEAT TREATMENT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
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 reporting 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 reporting 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 reporting date.

 
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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both the straight-line and reducing balance methods.

Depreciation is provided on the following basis:

Land and buildings
-
10% on cost
Plant and machinery
-
33% on cost, 25% on cost & reducing balance and straight line over 15 years

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

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.
Financial instruments are recognised in the companys statement of financial position when the company becomes party to the conctractual provisions of the instrument. 

Page 4

 


LUSH (HEAT TREATMENT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 9 (2022 - 8).


4.


Tangible fixed assets





Short-term leasehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment

£
£
£
£
£



Cost or valuation


At 1 October 2022
25,394
1,355,294
23,500
10,687
12,689



At 30 September 2023

25,394
1,355,294
23,500
10,687
12,689



Depreciation


At 1 October 2022
25,394
1,218,075
21,022
10,686
12,599


Charge for the year on owned assets
-
34,608
620
-
40



At 30 September 2023

25,394
1,252,683
21,642
10,686
12,639



Net book value



At 30 September 2023
-
102,611
1,858
1
50



At 30 September 2022
-
137,219
2,478
1
90
Page 5

 


LUSH (HEAT TREATMENT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

           4.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 October 2022
1,427,564



At 30 September 2023

1,427,564



Depreciation


At 1 October 2022
1,287,776


Charge for the year on owned assets
35,268



At 30 September 2023

1,323,044



Net book value



At 30 September 2023
104,520



At 30 September 2022
139,788


5.


Debtors

2023
2022
£
£


Trade debtors
203,983
115,612

Other debtors
-
5,352

Prepayments and accrued income
8,233
7,203

Tax recoverable
12,463
-

224,679
128,167



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
107,910
109,899

107,910
109,899


Page 6

 


LUSH (HEAT TREATMENT) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
22,084
21,139

Amounts owed to group undertakings
5,375
5,375

Other taxation and social security
42,404
29,486

Other creditors
39,595
41,949

Accruals and deferred income
3,250
3,250

112,708
101,199



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



45 (2022 - 45) Ordinary shares of £0.50 each
22.50
22.50



9.


Transactions with directors

At the balance sheet date the company owed £38,640 to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan.


10.


Parent relationships

The companys immediate and ultimate parent company is Lush Heat Treatment Holdings Limited, a company incorporated in England and Wales at 128 Great North Road, Hatfield, United Kingdom, AL9 5JN.

 
Page 7