Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-013No description of principal activitytruefalsefalse3true 05296238 2023-05-01 2024-04-30 05296238 2022-05-01 2023-04-30 05296238 2024-04-30 05296238 2023-04-30 05296238 c:Director4 2023-05-01 2024-04-30 05296238 d:CurrentFinancialInstruments 2024-04-30 05296238 d:CurrentFinancialInstruments 2023-04-30 05296238 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 05296238 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 05296238 d:ShareCapital 2024-04-30 05296238 d:ShareCapital 2023-04-30 05296238 d:RetainedEarningsAccumulatedLosses 2024-04-30 05296238 d:RetainedEarningsAccumulatedLosses 2023-04-30 05296238 c:FRS102 2023-05-01 2024-04-30 05296238 c:Audited 2023-05-01 2024-04-30 05296238 c:FullAccounts 2023-05-01 2024-04-30 05296238 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05296238 c:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 05296238 4 2023-05-01 2024-04-30 05296238 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 05296238









DEELEY FREED (PENHALT) LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
DEELEY FREED (PENHALT) LIMITED
REGISTERED NUMBER: 05296238

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,154
17,380

Cash at bank and in hand
 5 
32,426
44,636

  
33,580
62,016

Creditors: amounts falling due within one year
 6 
(34,149)
(36,725)

Net current (liabilities)/assets
  
 
 
(569)
 
 
25,291

Total assets less current liabilities
  
(569)
25,291

  

Net (liabilities)/assets
  
(569)
25,291


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
(573)
25,287

  
(569)
25,291


Page 1

 
DEELEY FREED (PENHALT) LIMITED
REGISTERED NUMBER: 05296238
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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 by: 




P N Briggs
Director

Date: 5 November 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
DEELEY FREED (PENHALT) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Deeley Freed (Penhalt) Limited is a private company limited by shares incorporated in England & Wales (registered number: 05296238). The registered office is 7 Whiteladies Road, Clifton, Bristol, BS8 1NN. 
The financial statements are presented in Sterling, which is the functional currency of the company.

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 financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months following the approval of these financial statements.
As at 30 April 2024, the company had net assets of £16,656. The directors and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders.

 
2.3

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.4

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.

 
2.5

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.

Page 3

 
DEELEY FREED (PENHALT) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Debtors

2024
2023
£
£


Other debtors
1,154
17,380

1,154
17,380



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
32,426
44,636

32,426
44,636



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,924
-

Accruals and deferred income
27,225
36,725

34,149
36,725


Page 4

 
DEELEY FREED (PENHALT) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Controlling party

The intermediate parent company is Deeley Freed Estates Limited. The ultimate parent company is Freed Holdings. Both these companies are registered in England and Wales. Copies of these financial statements are available from The Registrar of Companies, Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.


8.


Auditors' information

The auditors' report on the financial statements for the year ended 30 April 2024 was unqualified.

The audit report was signed on 5 November 2024 by Stephen Haffner (Senior statutory auditor) on behalf of Harris & Trotter LLP.

 
Page 5