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Registered Number: 07145975
England and Wales

 

 

 

CASCADE ANALYTICAL SERVICES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 6,144    22,780 
6,144    22,780 
Current assets      
Debtors 379,206    236,093 
Cash at bank and in hand 263,074    314,752 
642,280    550,845 
Creditors: amount falling due within one year (79,792)   (89,259)
Net current assets 562,488    461,586 
 
Total assets less current liabilities 568,632    484,366 
Provisions for liabilities (1,536)   (4,328)
Net assets 567,096    480,038 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 566,996    479,938 
Shareholders' funds 567,096    480,038 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 30 October 2024 and were signed on its behalf by:


-------------------------------
Mr S Biswas
Director
1
General Information
Cascade Analytical Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 07145975, registration address Merlin House, Brunel Road, Theale Reading, Berkshire, RG7 4AB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 and 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.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment - 33% on cost
Fixture & Fittings - 10% on cost
Motor Vehicles - 20% on cost
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
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 subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 April 2023 94,200    1,824    15,637    111,661 
Additions     4,802    4,802 
Disposals      
At 31 March 2024 94,200    1,824    20,439    116,463 
Depreciation
At 01 April 2023 75,360    629    12,892    88,881 
Charge for year 18,840    182    2,416    21,438 
On disposals      
At 31 March 2024 94,200    811    15,308    110,319 
Net book values
Closing balance as at 31 March 2024   1,013    5,131    6,144 
Opening balance as at 01 April 2023 18,840    1,195    2,745    22,780 


4.

Advances and Credits



Director's Advances, Credits And Guarantees
The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023: Interest is payable on the director's loan account at 2.5% and there is no fixed date for repayment.

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Director's Advances, Credits And Guarantees96,428 103,048 1,553 197,923 
964281030480155300197923
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Director's Advances, Credits And Guarantees(313)100,000 3,259 96,428 
-313100000032590096428
5.

Debtors: amounts falling due within one year

.   2024
£
  2023
£
Trade Debtors 105,790 
Prepayments & Accrued Income 139,025  1,094 
Other Debtors 41,339  31,935 
Directors' Current Accounts 197,923  96,429 
VAT 919  845 
379,206  236,093 

6.

Creditors: amounts falling due within one year

.   2024
£
  2023
£
Trade Creditors 320 
Corporation Tax 68,993  80,062 
PAYE & Social Security 3,163  7,863 
Accrued Expenses 4,999 
Other Creditors 2,317  1,334 
79,792  89,259 

7.

Ultimate Controlling Party

The company is under the control of its director by virtue of the fact that, together with close family members, he owns 100% of the issued share capital.
2