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Registered number: 12706213










BLINDS4YOU LIMITED

FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
BLINDS4YOU LIMITED
 

COMPANY INFORMATION


Directors
Mr A Blaney 
Mrs M Blaney 
Mr L Blaney 
Mr C Blaney 




Registered number
12706213



Registered office
34 High Street

Spennymoor

County Durham

England

DL16 6DB




Independent auditors
Sumer Auditco Limited
Chartered Accountants & Statutory Auditors

14 City Quay

Dundee

DD1 3JA





 
BLINDS4YOU LIMITED
REGISTERED NUMBER: 12706213

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
£
£

Fixed assets
  

Intangible fixed assets
  
2,081
2,352

Tangible fixed assets
  
38,929
70,434

  
41,010
72,786

Current assets
  

Debtors: amounts falling due within one year
 6 
6,502
5,573

Bank and cash balances
  
9,941
65,280

  
16,443
70,853

Creditors: amounts falling due within one year
 7 
(655,609)
(598,611)

Net current liabilities
  
 
 
(639,166)
 
 
(527,758)

Total assets less current liabilities
  
(598,156)
(454,972)

Provisions for liabilities
  

Deferred tax
  
(9,732)
(16,904)

  
 
 
(9,732)
 
 
(16,904)

Net liabilities
  
(607,888)
(471,876)


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
(607,889)
(471,877)

  
(607,888)
(471,876)


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 on 23 September 2024.




Mr L Blaney
Director

The notes on pages 2 to 8 form part of these financial statements.

Page 1

 
BLINDS4YOU LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Blinds4You Limited is a private company limited by shares domiciled in England with company registration number 12706213. The registered office is 34 High Street, Spennymoor, County Durham, England, DL16 6DB.
The Company's functional and presentational currency is GBP.

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

Going concern

The directors of the ultimate parent company, Crest Properties (Scotland) Ltd., confirm that group support will continue for the foreseeable future and the group will ensure there are sufficient funds available to allow Blinds4You Limited to meet its financial obligations as they fall due.
This will allow the company to continue in operational existence and therefore continue to adopt the going concern basis for the preparation of the financial statements.

Page 2

 
BLINDS4YOU LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Sale of goods

Turnover 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 turnover 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

Turnover 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 turnover 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.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Page 3

 
BLINDS4YOU LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 4

 
BLINDS4YOU LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

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 the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
Computer equipment
-
25%

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.

 
2.7

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 Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees




The average monthly number of employees, including directors, during the year was 4 (2022 - 4).

Page 5

 
BLINDS4YOU LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Intangible assets




Trademarks

£



Cost


At 1 January 2023
2,714



At 31 December 2023

2,714



Amortisation


At 1 January 2023
362


Charge for the year on owned assets
271



At 31 December 2023

633



Net book value



At 31 December 2023
2,081



At 31 December 2022
2,352




5.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2023
5,315
142,111
147,426


Additions
-
7,134
7,134



At 31 December 2023

5,315
149,245
154,560



Depreciation


At 1 January 2023
2,597
74,395
76,992


Charge for the year on owned assets
1,329
37,310
38,639



At 31 December 2023

3,926
111,705
115,631



Net book value



At 31 December 2023
1,389
37,540
38,929



At 31 December 2022
2,718
67,716
70,434

Page 6

 
BLINDS4YOU LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Debtors

2023
2022
£
£


Trade debtors
3,914
3,934

Other debtors
2,588
1,639

6,502
5,573



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
106,018
119,514

Amounts owed to group undertakings
510,652
421,062

Amounts owed to associates
1,154
874

Other taxation and social security
15,824
31,892

Other creditors
21,961
25,269

655,609
598,611



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1



9.


Related party transactions

The Company has taken advantage of the 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.


10.


Controlling party

The immediate parent company is GC Group Limited, a company registered in Scotland. 
The ultimate parent undertaking is Crest Properties (Scotland) Ltd, a company registered in Scotland, with a registered office of 8 Pendreich Road, Bridge of Allan, Stirling, Stirlingshire, FK9 4LY.
Crest Properties (Scotland) Ltd is the parent undertaking of the smallest and largest group of undertakings to consolidate these financial statements at 31 December 2023. The results of Blinds4You Limited are included within the consolidated financial statements of Crest Properties (Scotland) Ltd.

Page 7

 
BLINDS4YOU LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

11.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 24 September 2024 by Douglas Rae (Senior Statutory Auditor) on behalf of Sumer Auditco Limited.


Page 8