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REGISTERED NUMBER: 10175577 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

CASE-UK LIMITED

CASE-UK LIMITED (REGISTERED NUMBER: 10175577)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CASE-UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: I R Benbow
Mrs C J Benbow
Miss A L Benbow





SECRETARY: I R Benbow





REGISTERED OFFICE: Triangle Business Park
Suite 1 Triangle Business Park
Pentrebach
Merthyr Tydfil
CF48 4TQ





REGISTERED NUMBER: 10175577 (England and Wales)





ACCOUNTANTS: Baker Knoyle Chartered Accountants
Orbit Business Centre
Merthyr Tydfil
CF48 1DL

CASE-UK LIMITED (REGISTERED NUMBER: 10175577)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 118,407 45,700
Investments 5 5 5
118,412 45,705

CURRENT ASSETS
Stocks 57,002 -
Debtors 6 576,128 364,355
Cash at bank and in hand 255,827 54,450
888,957 418,805
CREDITORS
Amounts falling due within one year 7 606,321 327,063
NET CURRENT ASSETS 282,636 91,742
TOTAL ASSETS LESS CURRENT
LIABILITIES

401,048

137,447

CREDITORS
Amounts falling due after more than one year 8 106,103 134,226
NET ASSETS 294,945 3,221

CAPITAL AND RESERVES
Called up share capital 7 7
Retained earnings 9 294,938 3,214
294,945 3,221

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CASE-UK LIMITED (REGISTERED NUMBER: 10175577)

BALANCE SHEET - continued
31 MARCH 2024


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 Board of Directors and authorised for issue on 22 July 2024 and were signed on its behalf by:





I R Benbow - Director


CASE-UK LIMITED (REGISTERED NUMBER: 10175577)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Case-uk 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

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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on reducing balance

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.

Taxation
Taxation for the year 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 year 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.

CASE-UK LIMITED (REGISTERED NUMBER: 10175577)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 68 (2023 - 28 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 1,599 22,293 12,995 39,034 75,921
Additions - 5,345 83,279 8,947 97,571
Disposals (1,100 ) - - (6,364 ) (7,464 )
At 31 March 2024 499 27,638 96,274 41,617 166,028
DEPRECIATION
At 1 April 2023 125 6,845 3,249 20,002 30,221
Charge for year 94 3,892 11,061 8,169 23,216
Eliminated on disposal - - - (5,816 ) (5,816 )
At 31 March 2024 219 10,737 14,310 22,355 47,621
NET BOOK VALUE
At 31 March 2024 280 16,901 81,964 19,262 118,407
At 31 March 2023 1,474 15,448 9,746 19,032 45,700

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2023
and 31 March 2024 5
NET BOOK VALUE
At 31 March 2024 5
At 31 March 2023 5

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 367,345 203,688
Amounts owed by participating interests 126,806 46,833
Other debtors 81,977 113,834
576,128 364,355

CASE-UK LIMITED (REGISTERED NUMBER: 10175577)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 38,446 38,416
Trade creditors 101,882 7,102
Taxation and social security 409,178 226,070
Other creditors 56,815 55,475
606,321 327,063

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 106,103 134,226

9. RESERVES
Retained
earnings
£   

At 1 April 2023 3,214
Profit for the year 419,474
Dividends (127,750 )
At 31 March 2024 294,938

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
I R Benbow
Balance outstanding at start of year 78,773 71,953
Amounts advanced 38,523 50,020
Amounts repaid (118,500 ) (43,200 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,204 ) 78,773

Miss A L Benbow
Balance outstanding at start of year (9,600 ) (2,400 )
Amounts repaid (18,250 ) (7,200 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (27,850 ) (9,600 )