Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-30truetrue45482023-07-01falseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01886586 2023-07-01 2024-06-30 01886586 2022-07-01 2023-06-30 01886586 2024-06-30 01886586 2023-06-30 01886586 c:CompanySecretary1 2023-07-01 2024-06-30 01886586 c:Director1 2023-07-01 2024-06-30 01886586 c:Director3 2023-07-01 2024-06-30 01886586 c:RegisteredOffice 2023-07-01 2024-06-30 01886586 d:Buildings d:LongLeaseholdAssets 2023-07-01 2024-06-30 01886586 d:Buildings d:LongLeaseholdAssets 2024-06-30 01886586 d:Buildings d:LongLeaseholdAssets 2023-06-30 01886586 d:PlantMachinery 2023-07-01 2024-06-30 01886586 d:PlantMachinery 2024-06-30 01886586 d:PlantMachinery 2023-06-30 01886586 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 01886586 d:MotorVehicles 2023-07-01 2024-06-30 01886586 d:MotorVehicles 2024-06-30 01886586 d:MotorVehicles 2023-06-30 01886586 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 01886586 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 01886586 d:CurrentFinancialInstruments 2024-06-30 01886586 d:CurrentFinancialInstruments 2023-06-30 01886586 d:Non-currentFinancialInstruments 2024-06-30 01886586 d:Non-currentFinancialInstruments 2023-06-30 01886586 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 01886586 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 01886586 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 01886586 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 01886586 d:ShareCapital 2024-06-30 01886586 d:ShareCapital 2023-06-30 01886586 d:SharePremium 2024-06-30 01886586 d:SharePremium 2023-06-30 01886586 d:RetainedEarningsAccumulatedLosses 2024-06-30 01886586 d:RetainedEarningsAccumulatedLosses 2023-06-30 01886586 c:OrdinaryShareClass1 2023-07-01 2024-06-30 01886586 c:OrdinaryShareClass1 2024-06-30 01886586 c:OrdinaryShareClass1 2023-06-30 01886586 c:FRS102 2023-07-01 2024-06-30 01886586 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 01886586 c:FullAccounts 2023-07-01 2024-06-30 01886586 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 01886586 2 2023-07-01 2024-06-30 01886586 6 2023-07-01 2024-06-30 01886586 d:AcceleratedTaxDepreciationDeferredTax 2024-06-30 01886586 d:AcceleratedTaxDepreciationDeferredTax 2023-06-30 01886586 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 01886586










RANDLE SIDDELEY LIMITED
UNAUDITED
ANNUAL REPORT
FOR THE YEAR ENDED 30 JUNE 2024




















 
RANDLE SIDDELEY LIMITED
 
 
Company Information


Directors
The Lord Kenilworth 
William Siddeley 




Company secretary
The Lord Kenilworth



Registered number
01886586



Registered office
3rd Floor
12 Gough Square

London

EC4A 3DW





 
RANDLE SIDDELEY LIMITED
Registered number: 01886586

Balance sheet
As at 30 June 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
253,973
289,038

  
253,973
289,038

Current assets
  

Stocks
 5 
5,061
-

Debtors: amounts falling due within one year
 6 
1,654,971
2,006,228

Current asset investments
 7 
162,888
218,128

Cash at bank and in hand
  
956,247
1,051,253

  
2,779,167
3,275,609

Creditors: amounts falling due within one year
 8 
(1,580,903)
(2,320,319)

Net current assets
  
 
 
1,198,264
 
 
955,290

Total assets less current liabilities
  
1,452,237
1,244,328

Creditors: amounts falling due after more than one year
 9 
(46,068)
(66,932)

Provisions for liabilities
  

Deferred tax
 10 
(57,967)
(72,261)

  
 
 
(57,967)
 
 
(72,261)

Net assets
  
1,348,202
1,105,135


Capital and reserves
  

Called up share capital 
 11 
1,150
1,150

Share premium account
  
57,490
57,490

Profit and loss account
  
1,289,562
1,046,495

  
1,348,202
1,105,135


Page 1

 
RANDLE SIDDELEY LIMITED
Registered number: 01886586
    
Balance sheet (continued)
As at 30 June 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 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 20 January 2025.




The Lord Kenilworth
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
RANDLE SIDDELEY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 30 June 2024

1.


General information

Randle Siddeley Limited is a private company limited by share capital and incorporated in England and Wales. The company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.
The principal activity of the company during the year was that of landscape design, construction and maintenance services.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts. 

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants of a revenue nature are recognised in the Profit or loss account in the same period as the related expenditure.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Profit or loss account 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.

 
2.5

Finance costs

Finance costs are charged to the Profit or loss account 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

Interest income

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

Page 3

 
RANDLE SIDDELEY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 30 June 2024

2.Accounting policies (continued)

 
2.7

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:

Leasehold property
-
Over the period of the lease
Plant & machinery
-
25% straight line
Motor vehicles
-
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.

 
2.8

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the Profit or loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.9

Current asset investments

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.10

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.

Page 4

 
RANDLE SIDDELEY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 30 June 2024

2.Accounting policies (continued)

 
2.11

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.

 
2.12

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.

 
2.13

Creditors

Basic financial instruments, including trade and other creditors, are recognised at transaction price.

 
2.14

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.


 
2.15

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 48 (2023 - 45).

Page 5

 
RANDLE SIDDELEY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 30 June 2024

4.


Tangible fixed assets





Leasehold Property
Plant and machinery
Motor vehicles
Total

£
£
£
£



Cost or valuation


At 1 July 2023
267,436
151,707
195,007
614,150


Additions
-
22,235
23,800
46,035


Disposals
-
(15,469)
(15,554)
(31,023)



At 30 June 2024

267,436
158,473
203,253
629,162



Depreciation


At 1 July 2023
120,409
126,288
78,415
325,112


Charge for the year on owned assets
26,615
12,739
41,746
81,100


Disposals
-
(15,469)
(15,554)
(31,023)



At 30 June 2024

147,024
123,558
104,607
375,189



Net book value



At 30 June 2024
120,412
34,915
98,646
253,973



At 30 June 2023
147,027
25,419
116,592
289,038


5.


Stocks

2024
2023
£
£

Finished goods and goods for resale
5,061
-

5,061
-


Page 6

 
RANDLE SIDDELEY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 30 June 2024

6.


Debtors

2024
2023
£
£


Trade debtors
591,007
604,598

Other debtors
981,357
1,317,092

Tax recoverable
82,607
84,538

1,654,971
2,006,228



7.


Current asset investments

2024
2023
£
£

Other investments
162,888
218,128

162,888
218,128



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
547,680
271,864

Amounts owed to group undertakings
27,972
27,972

Corporation tax
95,824
76,434

Other taxation and social security
136,471
316,676

Obligations under finance lease and hire purchase contracts
12,368
17,148

Other creditors
760,588
1,610,225

1,580,903
2,320,319




Page 7

 
RANDLE SIDDELEY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 30 June 2024

9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
12,368
24,736

Other creditors
33,700
42,196

46,068
66,932





10.


Deferred taxation




2024


£






At beginning of year
(72,261)


Charged to profit or loss
14,294



At end of year
(57,967)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(57,967)
(72,261)

(57,967)
(72,261)


11.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



11,500 (2023 - 11,500) Ordinary shares of £0.10 each
1,150
1,150



12.


Related party transactions

During the year the directors maintained current accounts with the company. At the year end the directors owed the company £380,684 (2023: £519,786). Interest of £11,854 (2023: £8,932) was charged on this  balance.

 
Page 8