Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31falseNo description of principal activity2023-02-0111truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10581970 2023-02-01 2024-01-31 10581970 2024-01-31 10581970 2022-02-01 2023-01-31 10581970 2023-01-31 10581970 c:Director1 2023-02-01 2024-01-31 10581970 d:Buildings 2023-02-01 2024-01-31 10581970 d:Buildings 2024-01-31 10581970 d:Buildings 2023-01-31 10581970 d:CurrentFinancialInstruments 2024-01-31 10581970 d:CurrentFinancialInstruments 2023-01-31 10581970 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 10581970 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 10581970 d:ShareCapital 2024-01-31 10581970 d:ShareCapital 2023-01-31 10581970 d:RetainedEarningsAccumulatedLosses 2024-01-31 10581970 d:RetainedEarningsAccumulatedLosses 2023-01-31 10581970 c:FRS102 2023-02-01 2024-01-31 10581970 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 10581970 c:FullAccounts 2023-02-01 2024-01-31 10581970 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 10581970 2 2023-02-01 2024-01-31 10581970 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure
Company registration number: 10581970







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2024


A T PAYNE BUILDERS LIMITED






































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A T PAYNE BUILDERS LIMITED
REGISTERED NUMBER:10581970



STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,290
-

  
5,290
-

Current assets
  

Debtors: amounts falling due within one year
 5 
2,216
7,060

Cash at bank and in hand
  
77,785
81,751

  
80,001
88,811

Creditors: amounts falling due within one year
 6 
(6,439)
(3,695)

Net current assets
  
 
 
73,562
 
 
85,116

Total assets less current liabilities
  
78,852
85,116

  

Net assets
  
78,852
85,116


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
78,851
85,115

  
78,852
85,116


Page 1

 


A T PAYNE BUILDERS LIMITED
REGISTERED NUMBER:10581970


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2024

The director considers 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 director acknowledges his 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: 




................................................
A T Payne
Director

Date: 16 August 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


A T PAYNE BUILDERS LIMITED
 


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

1.


General information

A T Payne Builders Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The company's Registered Office address is detailed on the Company Information page of the statements.
There is no principal place of business.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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.

Page 3

 


A T PAYNE BUILDERS LIMITED
 


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

2.Accounting policies (continued)

 
2.7

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

2024
2023
£
£

Wages and salaries
13,700
18,500

Cost of defined contribution scheme
17,846
74,343

31,546
92,843


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Home office

£



Cost or valuation


Additions
5,290



At 31 January 2024

5,290






Net book value



At 31 January 2024
5,290



At 31 January 2023
-


5.


Debtors

2024
2023
£
£


Other debtors
2,216
7,060

2,216
7,060


Page 4

 


A T PAYNE BUILDERS LIMITED
 


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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
968
-

Other taxation and social security
2,154
824

Other creditors
917
796

Accruals and deferred income
2,400
2,075

6,439
3,695


 
Page 5