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REGISTERED NUMBER: 06256553 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Case Systems Limited

Case Systems Limited (Registered number: 06256553)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Case Systems Limited (Registered number: 06256553)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 47,145 14,549

CURRENT ASSETS
Debtors 5 38,679 37,585
Cash at bank 34,711 9,777
73,390 47,362
CREDITORS
Amounts falling due within one year 6 26,333 28,221
NET CURRENT ASSETS 47,057 19,141
TOTAL ASSETS LESS CURRENT LIABILITIES 94,202 33,690

PROVISIONS FOR LIABILITIES 10,230 3,637
NET ASSETS 83,972 30,053

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 83,872 29,953
SHAREHOLDERS' FUNDS 83,972 30,053

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2024 and were signed on its behalf by:




Mr D J Cooper - Director



Mrs S J Cooper - Director


Case Systems Limited (Registered number: 06256553)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Case Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06256553

Registered office: The Ferns
Ginger Lane
Sugnall
Staffordshire
ST21 6NF

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of goods and services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures, fittings & equipment - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Case Systems Limited (Registered number: 06256553)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures,
to fittings Motor Computer
property & equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 9,932 12,665 12,898 3,477 38,972
Additions - 1,340 45,000 777 47,117
At 31 May 2024 9,932 14,005 57,898 4,254 86,089
DEPRECIATION
At 1 June 2023 2,716 8,609 11,176 1,922 24,423
Charge for year 993 1,079 11,680 769 14,521
At 31 May 2024 3,709 9,688 22,856 2,691 38,944
NET BOOK VALUE
At 31 May 2024 6,223 4,317 35,042 1,563 47,145
At 31 May 2023 7,216 4,056 1,722 1,555 14,549

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 34,892 36,698
Other debtors 3,787 887
38,679 37,585

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 10,614 527
Taxation and social security 8,333 8,388
Other creditors 7,386 19,306
26,333 28,221