Caseware UK (AP4) 2023.0.135 2023.0.135 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-03-01falseNo description of principal activity7369truetruefalse 04819001 2023-03-01 2024-02-29 04819001 2024-02-29 04819001 2022-03-01 2023-02-28 04819001 2023-02-28 04819001 c:Director1 2023-03-01 2024-02-29 04819001 d:Buildings d:LongLeaseholdAssets 2023-03-01 2024-02-29 04819001 d:Buildings d:LongLeaseholdAssets 2024-02-29 04819001 d:Buildings d:LongLeaseholdAssets 2023-02-28 04819001 d:PlantMachinery 2023-03-01 2024-02-29 04819001 d:PlantMachinery 2024-02-29 04819001 d:PlantMachinery 2023-02-28 04819001 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 04819001 d:MotorVehicles 2023-03-01 2024-02-29 04819001 d:MotorVehicles 2024-02-29 04819001 d:MotorVehicles 2023-02-28 04819001 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 04819001 d:FurnitureFittings 2023-03-01 2024-02-29 04819001 d:FurnitureFittings 2024-02-29 04819001 d:FurnitureFittings 2023-02-28 04819001 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 04819001 d:OfficeEquipment 2023-03-01 2024-02-29 04819001 d:OfficeEquipment 2024-02-29 04819001 d:OfficeEquipment 2023-02-28 04819001 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 04819001 d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 04819001 d:CurrentFinancialInstruments 2024-02-29 04819001 d:CurrentFinancialInstruments 2023-02-28 04819001 d:Non-currentFinancialInstruments 2024-02-29 04819001 d:Non-currentFinancialInstruments 2023-02-28 04819001 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 04819001 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 04819001 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 04819001 d:Non-currentFinancialInstruments d:AfterOneYear 2023-02-28 04819001 d:ShareCapital 2024-02-29 04819001 d:ShareCapital 2023-02-28 04819001 d:RetainedEarningsAccumulatedLosses 2024-02-29 04819001 d:RetainedEarningsAccumulatedLosses 2023-02-28 04819001 c:OrdinaryShareClass1 2023-03-01 2024-02-29 04819001 c:OrdinaryShareClass1 2024-02-29 04819001 c:OrdinaryShareClass1 2023-02-28 04819001 c:FRS102 2023-03-01 2024-02-29 04819001 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 04819001 c:FullAccounts 2023-03-01 2024-02-29 04819001 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 04819001 2 2023-03-01 2024-02-29 04819001 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 04819001













Club Concrete Limited

Financial statements
Information for filing with the registrar

29 February 2024




 
Club Concrete Limited


Balance sheet
At 29 February 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
126,765
159,286

  
126,765
159,286

Current assets
  

Stocks
  
25,000
25,000

Debtors
 5 
27,871
56,183

Cash at bank and in hand
  
261,460
296,284

  
314,331
377,467

Creditors: amounts falling due within one year
 6 
(448,017)
(357,894)

Net current (liabilities)/assets
  
 
 
(133,686)
 
 
19,573

Total assets less current liabilities
  
(6,921)
178,859

Creditors: amounts falling due after more than one year
 7 
(13,333)
(23,333)

Provisions for liabilities
  

Deferred tax
  
-
(16,230)

  
 
 
-
 
 
(16,230)

Net (liabilities)/assets
  
(20,254)
139,296


Capital and reserves
  

Called up share capital 
 8 
50
50

Profit and loss account
  
(20,304)
139,246

Shareholders' (deficit)/funds
  
(20,254)
139,296


1

 
Club Concrete Limited

    
Balance sheet (continued)
At 29 February 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 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 on 25 November 2024.




Ronald John Van Lierop
Director

Company registered number: 04819001
The notes on pages 3 to 7 form part of these financial statements. 

2

 
Club Concrete Limited
 
 

Notes to the financial statements
Year ended 29 February 2024

1.


General information

The company is a private company limited by shares, incoporated and domiciled in the United Kingdom and registered in England and Wales. The address of the registered office is 47-49 Lowther Street, Carlisle, Cumbria, CA3 8EQ, England.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

 
2.2

Going concern

The director believes the company will be able to continue to trade for the next 12 months with his
continued support, therefore he considers it appropriate to prepare the accounts on a going concern
basis. 

 
2.3

Revenue

The turnover shown in the profit and loss account represents amounts receivable during the year, exclusive of Value Added Tax.

 
2.4

Interest income

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

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. 

3

 
Club Concrete Limited
 

 
Notes to the financial statements
Year ended 29 February 2024

2.Accounting policies (continued)

 
2.8

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 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.


 
2.9

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, by the below methods.

Depreciation is provided on the following basis:

Leasehold improvements
-
20%
straight line
Equipment
-
20%
straight line
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
20%
straight line
Office equipment
-
25%
straight line

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.

4

 
Club Concrete Limited
 

 
Notes to the financial statements
Year ended 29 February 2024

2.Accounting policies (continued)

 
2.10

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 73 (2023 - 69).

5

 
Club Concrete Limited
 
 

Notes to the financial statements
Year ended 29 February 2024

4.


Tangible fixed assets







Leasehold imp/ments
Equipment
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£
£



Cost 


At 1 March 2023
433,924
169,120
21,385
360,246
24,247
1,008,922


Additions
26,670
3,636
-
6,223
449
36,978



At 29 February 2024

460,594
172,756
21,385
366,469
24,696
1,045,900



Depreciation


At 1 March 2023
372,819
121,963
19,289
318,447
17,118
849,636


Charge for the year
32,463
16,216
524
16,175
4,121
69,499



At 29 February 2024

405,282
138,179
19,813
334,622
21,239
919,135



Net book value



At 29 February 2024
55,312
34,577
1,572
31,847
3,457
126,765



At 28 February 2023
61,105
47,157
2,096
41,799
7,129
159,286


5.


Debtors

29 February
28 February
2024
2023
£
£


Other debtors
1,054
24,520

Prepayments and accrued income
26,817
31,663

27,871
56,183


6

 
Club Concrete Limited
 
 

Notes to the financial statements
Year ended 29 February 2024

6.


Creditors: amounts falling due within one year

29 February
28 February
2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
247,001
164,252

Other taxation and social security
179,195
172,278

Other creditors
3,437
2,859

Accruals and deferred income
8,384
8,505

448,017
357,894



7.


Creditors: amounts falling due after more than one year

29 February
28 February
2024
2023
£
£

Bank loans
13,333
23,333

13,333
23,333



8.


Share capital

29 February
28 February
2024
2023
£
£
Allotted, called up and fully paid



50 (2023 - 50) Ordinary shares of £1.00 each
50
50



9.


Related party transactions

During the year the company sub-let premises owned by the Minerva SIPP. RJ Van Lierop is a  beneficiary of the Minerva SIPP. The amount paid in rent in respect of these premises was  £55,687.

7