Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30No description of principal activity2023-05-01false2022truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01485178 2023-05-01 2024-04-30 01485178 2022-05-01 2023-04-30 01485178 2024-04-30 01485178 2023-04-30 01485178 c:Director6 2023-05-01 2024-04-30 01485178 d:Buildings d:LongLeaseholdAssets 2023-05-01 2024-04-30 01485178 d:Buildings d:LongLeaseholdAssets 2024-04-30 01485178 d:Buildings d:LongLeaseholdAssets 2023-04-30 01485178 d:PlantMachinery 2023-05-01 2024-04-30 01485178 d:PlantMachinery 2024-04-30 01485178 d:PlantMachinery 2023-04-30 01485178 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 01485178 d:MotorVehicles 2023-05-01 2024-04-30 01485178 d:MotorVehicles 2024-04-30 01485178 d:MotorVehicles 2023-04-30 01485178 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 01485178 d:FurnitureFittings 2023-05-01 2024-04-30 01485178 d:FurnitureFittings 2024-04-30 01485178 d:FurnitureFittings 2023-04-30 01485178 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 01485178 d:OtherPropertyPlantEquipment 2023-05-01 2024-04-30 01485178 d:OtherPropertyPlantEquipment 2024-04-30 01485178 d:OtherPropertyPlantEquipment 2023-04-30 01485178 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 01485178 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 01485178 d:CurrentFinancialInstruments 2024-04-30 01485178 d:CurrentFinancialInstruments 2023-04-30 01485178 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 01485178 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 01485178 d:ShareCapital 2024-04-30 01485178 d:ShareCapital 2023-04-30 01485178 d:RetainedEarningsAccumulatedLosses 2024-04-30 01485178 d:RetainedEarningsAccumulatedLosses 2023-04-30 01485178 c:FRS102 2023-05-01 2024-04-30 01485178 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 01485178 c:FullAccounts 2023-05-01 2024-04-30 01485178 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 01485178 d:WithinOneYear 2024-04-30 01485178 d:WithinOneYear 2023-04-30 01485178 d:BetweenOneFiveYears 2024-04-30 01485178 d:BetweenOneFiveYears 2023-04-30 01485178 1 2024-04-30 01485178 1 2023-04-30 01485178 f:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 01485178









MARBLE HILL FIREPLACES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
MARBLE HILL FIREPLACES LIMITED
REGISTERED NUMBER: 01485178

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
48,426
66,260

Investments
 5 
6,099
3,945

  
54,525
70,205

Current assets
  

Stocks
  
351,057
558,284

Debtors: amounts falling due within one year
 6 
269,623
336,820

Cash at bank and in hand
  
99,456
272,516

  
720,136
1,167,620

Creditors: amounts falling due within one year
 7 
(514,564)
(618,889)

Net current assets
  
 
 
205,572
 
 
548,731

Total assets less current liabilities
  
260,097
618,936

  

Net assets
  
260,097
618,936


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
259,997
618,836

  
260,097
618,936


Page 1

 
MARBLE HILL FIREPLACES LIMITED
REGISTERED NUMBER: 01485178
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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 10 January 2025.



R Doughty
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Marble Hill Fireplaces Limited (the Company) is a company incorporated in the United Kingdom under the Companies Act.
The Company is a private Company limited by shares and is registered in England and Wales. The address of the Company's registered office is 72 Richmond Road, Twickenham, Middlesex, TW1 3BE.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

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.

 
2.6

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, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
20% on cost
Plant and machinery
-
15% on cost
Motor vehicles
-
20% on cost
Fixtures and fittings
-
15% on costs (33.33% on cost for computer equipment)
Other fixed assets
-
50% on cost

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.

Page 4

 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

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.

 
2.9

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 20 (2023 - 22).

Page 5
 


 
MARBLE HILL FIREPLACES LIMITED


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


4.


Tangible fixed assets






Long-term leasehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Other fixed assets

£
£
£
£
£



Cost or valuation


At 1 May 2023
102,397
84,398
147,061
195,400
6,880


Additions
-
-
-
2,325
-


Disposals
-
-
(31,820)
-
(6,880)



At 30 April 2024

102,397
84,398
115,241
197,725
-



Depreciation


At 1 May 2023
102,397
81,295
95,873
185,471
4,840


Charge for the year on owned assets
-
639
12,899
4,581
2,040


Disposals
-
-
(31,820)
-
(6,880)



At 30 April 2024

102,397
81,934
76,952
190,052
-



Net book value



At 30 April 2024
-
2,464
38,289
7,673
-



At 30 April 2023
-
3,103
51,188
9,929
2,040
Page 6
 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

           4.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 May 2023
536,136


Additions
2,325


Disposals
(38,700)



At 30 April 2024

499,761



Depreciation


At 1 May 2023
469,876


Charge for the year on owned assets
20,159


Disposals
(38,700)



At 30 April 2024

451,335



Net book value



At 30 April 2024
48,426



At 30 April 2023
66,260

Page 7

 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 May 2023
3,945


Revaluations
2,154



At 30 April 2024

6,099






Net book value



At 30 April 2024
6,099



At 30 April 2023
3,945


6.


Debtors

2024
2023
£
£


Trade debtors
211,017
259,312

Other debtors
677
15,371

Prepayments and accrued income
57,929
62,137

269,623
336,820



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
114,130
187,899

Other taxation and social security
39,341
37,998

Other creditors
343,920
376,404

Accruals and deferred income
17,173
16,588

514,564
618,889


Page 8

 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Guarantees and other financial commitments

The total amount of commitments, guarantees and contingencies at 30 April 2024 was £124,467 (30 April 2023: £230,667), split into the following periods:

2024
2023
£
£


Not later than 1 year
67,700
106,200

Later than 1 year and not later than 5 years
56,767
124,467

124,467
230,667

 
Page 9