Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-300No description of principal activity0false2022-10-01falsefalsetrue 06985500 2022-10-01 2023-09-30 06985500 2021-10-01 2022-09-30 06985500 2023-09-30 06985500 2022-09-30 06985500 1 2022-10-01 2023-09-30 06985500 d:Director1 2022-10-01 2023-09-30 06985500 d:Director2 2022-10-01 2023-09-30 06985500 c:CurrentFinancialInstruments 2023-09-30 06985500 c:CurrentFinancialInstruments 2022-09-30 06985500 c:CurrentFinancialInstruments c:WithinOneYear 2023-09-30 06985500 c:CurrentFinancialInstruments c:WithinOneYear 2022-09-30 06985500 c:ShareCapital 2023-09-30 06985500 c:ShareCapital 2022-09-30 06985500 c:RetainedEarningsAccumulatedLosses 2023-09-30 06985500 c:RetainedEarningsAccumulatedLosses 2022-09-30 06985500 d:FRS102 2022-10-01 2023-09-30 06985500 d:Audited 2022-10-01 2023-09-30 06985500 d:FullAccounts 2022-10-01 2023-09-30 06985500 d:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 06985500 d:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 06985500 2 2022-10-01 2023-09-30 06985500 e:PoundSterling 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 06985500










CELTIC CLADDING SERVICES LTD










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
CELTIC CLADDING SERVICES LTD
REGISTERED NUMBER: 06985500

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
24,838
33,163

Cash at bank and in hand
 5 
127,849
113,530

  
152,687
146,693

Creditors: amounts falling due within one year
 6 
(27,922)
(39,873)

Net current assets
  
 
 
124,765
 
 
106,820

Total assets less current liabilities
  
124,765
106,820

  

Net assets
  
124,765
106,820


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
124,665
106,720

  
124,765
106,820


Page 1

 
CELTIC CLADDING SERVICES LTD
REGISTERED NUMBER: 06985500
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 comprehensive income 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: 




D A Davies
W W Shufflebottom
Director
Director


Date: 8 July 2024

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

Page 2

 
CELTIC CLADDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Celtic Cladding Services Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office can be found on the company information page.
The presentation currency of the financial statements is the Pound Sterling (£).
Monetary amounts in these statements are rounded to the nearest £.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

In preparing the financial statements, the directors have considered the current financial position of the company and its likely future cashflows. At the date of signing the financial statements, after making appropriate enquiries and examining those areas which could give rise to financial exposure, the directors are satisified that the company will have adequate resources to continue its operations for the foreseeable future.
At the date of signing the financial statements, after making appropriate enquiries and examining those areas which could give rise to financial exposure, the directors are satisified that the company will have adequate resoruces to continue its operations for the foresseable future.
Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Page 3

 
CELTIC CLADDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.3

Turnover and Revenue recognition

Turnover represents amounts derived from the provision of goods which fall within the company's ordinary activities after deduction of trade discounts and value added tax. The turnover, which arises in the United Kingdom, ia attributable to the company's principal activity. 

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.

 
2.4

Interest income

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

 
2.5

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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 balance sheet date.

Page 4

 
CELTIC CLADDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

 
CELTIC CLADDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

  
2.9

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. 


3.


Debtors

2023
2022
£
£


Trade debtors
24,838
33,163

24,838
33,163



4.


Employees

The Company has no employees other than the directors, who did not receive any remuneration during the current or prior year. 


5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
127,849
113,530

127,849
113,530


Page 6

 
CELTIC CLADDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
18,660
28,934

Corporation tax
4,479
4,088

Other taxation and social security
440
2,506

Accruals and deferred income
4,343
4,345

27,922
39,873


Amounts owed to group undertakings represent amounts owed to Shufflebottom Limited, a fellow subsidiary of WAA (Holdings) Limited), in respect of a trading debt. The balance has been repaid in full after the year-end. 


7.


Post balance sheet events

Subsequent to the balance sheet date on 18 April 2024, Esg Bidco 2 Ltd acquired 100% of the share capital of WAA (Holdings) Limited. 


8.


Controlling party

At 30 September 2023, the ultimate controlling party was WAA (Holdings) Limited, the parent company registered in England and Wales. 
At 30 September 2023, WAA (Holdings) Limited was the parent undertaking of the smallest and largest group of which the company was a member. Copies of the WAA (Holdings) Limited consolidated financial statements are available from the registrar of Companies, Crown Way, Maindy, CF14 3UZ.


9.


Auditors' information

The auditors' report on the financial statements for the year ended 30 September 2023 was unqualified.

The audit report was signed on 31 July 2024 by Brian Garland BA ACA (Senior statutory auditor) on behalf of MHA.

 
Page 7