Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falseNo description of principal activity44falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04397653 2023-05-01 2024-04-30 04397653 2022-05-01 2023-04-30 04397653 2024-04-30 04397653 2023-04-30 04397653 c:Director3 2023-05-01 2024-04-30 04397653 d:PlantMachinery 2023-05-01 2024-04-30 04397653 d:ComputerEquipment 2023-05-01 2024-04-30 04397653 d:ComputerEquipment 2024-04-30 04397653 d:ComputerEquipment 2023-04-30 04397653 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 04397653 d:CurrentFinancialInstruments 2024-04-30 04397653 d:CurrentFinancialInstruments 2023-04-30 04397653 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 04397653 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 04397653 d:ShareCapital 2024-04-30 04397653 d:ShareCapital 2023-04-30 04397653 d:RetainedEarningsAccumulatedLosses 2024-04-30 04397653 d:RetainedEarningsAccumulatedLosses 2023-04-30 04397653 c:OrdinaryShareClass1 2023-05-01 2024-04-30 04397653 c:OrdinaryShareClass1 2024-04-30 04397653 c:OrdinaryShareClass1 2023-04-30 04397653 c:OrdinaryShareClass2 2023-05-01 2024-04-30 04397653 c:OrdinaryShareClass2 2024-04-30 04397653 c:OrdinaryShareClass2 2023-04-30 04397653 c:FRS102 2023-05-01 2024-04-30 04397653 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 04397653 c:FullAccounts 2023-05-01 2024-04-30 04397653 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04397653 2 2023-05-01 2024-04-30 04397653 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 04397653














GREAT CHART GOLF & LEISURE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 APRIL 2024

 
GREAT CHART GOLF & LEISURE LIMITED
REGISTERED NUMBER:04397653

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note

FIXED ASSETS
  

Tangible assets
 4 
1,613
2,238

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
246,161
261,843

Cash at bank and in hand
 6 
16,077
84,825

  
262,238
346,668

Creditors: amounts falling due within one year
 7 
(119,552)
(104,933)

NET CURRENT ASSETS
  
 
 
142,686
 
 
241,735

  

NET ASSETS
  
£144,299
£243,973


CAPITAL AND RESERVES
  

Called up share capital 
 8 
100
100

Profit and loss account
  
144,199
243,873

  
£144,299
£243,973


The directors consider 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 directors acknowledge their 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 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 6 January 2025.




___________________________
Mr J Kay
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
GREAT CHART GOLF & LEISURE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

The company is limited by shares and registered in England and Wales under company number 04397653.  The company's registered office is Henwood House, Henwood, Ashford, Kent, TN24 8DH.  The principal place of business is Bear's Lane, Great Chart, Bethersden, Ashford, Kent, TN23 3BZ.

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

Interest income

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

 
2.3

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.

 
2.4

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.

Land is not depreciated. Depreciation on other assets 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:

Plant and machinery
-
15%
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.

 
2.5

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.

Page 2

 
GREAT CHART GOLF & LEISURE LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Tangible fixed assets





Computer equipment



Cost or valuation


At 1 May 2023
2,498



At 30 April 2024

2,498



Depreciation


At 1 May 2023
260


Charge for the year on owned assets
625



At 30 April 2024

885



Net book value



At 30 April 2024
£1,613



At 30 April 2023
£2,238

Page 3

 
GREAT CHART GOLF & LEISURE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Debtors

2024
2023


Other debtors
219,372
235,054

Tax recoverable
26,789
26,789

£246,161
£261,843



6.


Cash and cash equivalents

2024
2023

Cash at bank and in hand
£16,077
£84,825



7.


Creditors: Amounts falling due within one year

2024
2023

Corporation tax
64,248
55,508

Other creditors
42,574
42,574

Accruals and deferred income
12,730
6,851

£119,552
£104,933



8.


Share capital

2024
2023
Allotted, called up and fully paid



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

£100

£100



9.


Contingent asset

On the sale of the freehold land, the company agreed an overage with the company in which additional income may be received if specific targets are met.  As the likelihood of receipt and potential quantum is unknown, no income has been accrued in these accounts.


10.


Transactions with directors

The director's loan balance of £81,205 (2023 - £81,178) is repayable on demand.  Interest has been charged at market rate.

Page 4