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COMPANY REGISTRATION NUMBER: 08837812
CAS Payroll Services Limited
Filleted Unaudited Financial Statements
31 January 2024
CAS Payroll Services Limited
Financial Statements
Year Ended 31 January 2024
Contents
Page
Officers and Professional Advisers
1
Statement of Financial Position
2
Notes to the Financial Statements
3
CAS Payroll Services Limited
Officers and Professional Advisers
Director
Mr Andrew Bland
Registered Office
41 Greek Street
Stockport
Cheshire
SK3 8AX
Accountants
Downham Mayer Clarke Limited
Chartered Accountants
41 Greek Street
Stockport
Cheshire
SK3 8AX
CAS Payroll Services Limited
Statement of Financial Position
31 January 2024
2024
2023
Note
£
£
£
Current Assets
Debtors
5
13,673
13,682
Cash at bank and in hand
2
440
--------
--------
13,675
14,122
Creditors: amounts falling due within one year
6
18,009
18,456
--------
--------
Net Current Liabilities
4,334
4,334
-------
-------
Total Assets Less Current Liabilities
( 4,334)
( 4,334)
-------
-------
Capital and Reserves
Called up share capital
1
1
Profit and loss account
( 4,335)
( 4,335)
-------
-------
Shareholders Deficit
( 4,334)
( 4,334)
-------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 28 October 2024 , and are signed on behalf of the board by:
Mr Andrew Bland
Director
Company registration number: 08837812
CAS Payroll Services Limited
Notes to the Financial Statements
Year Ended 31 January 2024
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 41 Greek Street, Stockport, Cheshire, SK3 8AX.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue Recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Debtors
2024
2023
£
£
Trade debtors
71
Amounts owed by group undertakings and undertakings in which the company has a participating interest
13,611
13,611
Other debtors
62
--------
--------
13,673
13,682
--------
--------
6. Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings and undertakings in which the company has a participating interest
16,986
12,830
Corporation tax
247
247
Social security and other taxes
776
3,916
Other creditors
1,463
--------
--------
18,009
18,456
--------
--------
7. Director's Advances, Credits and Guarantees
During the year the director entered into the following advances and credits with the company:
2024
Balance brought forward
Advances/ (credits) to the director
Balance outstanding
£
£
£
Mr Andrew Bland
( 1,463)
1,525
62
-------
-------
----
2023
Balance brought forward
Advances/ (credits) to the director
Balance outstanding
£
£
£
Mr Andrew Bland
( 1,463)
( 1,463)
----
-------
-------
8. Related Party Transactions
As at the year end the company owed Downham Mayer Clarke Limited £ 16,984.91 .Downham Mayer Clarke Limited is a related party as it holds 100% of the issued share capital of the company. As at the year end the company was owed £ 757.50 by DMC Recovery Ltd. Mr A Bland is a director of this company. As at the year end the company was owed £ 12,853.23 by DMC Gort & March Ltd. Mr A Bland is a director of this company.