Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30falseRentThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false12023-04-29falsetrue 14835439 2023-04-28 14835439 2023-04-29 2024-04-30 14835439 2022-05-01 2023-04-28 14835439 2024-04-30 14835439 c:Director1 2023-04-29 2024-04-30 14835439 d:Buildings 2023-04-29 2024-04-30 14835439 d:Buildings 2024-04-30 14835439 d:CurrentFinancialInstruments 2024-04-30 14835439 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 14835439 d:ShareCapital 2024-04-30 14835439 d:RetainedEarningsAccumulatedLosses 2023-04-29 2024-04-30 14835439 d:RetainedEarningsAccumulatedLosses 2024-04-30 14835439 c:OrdinaryShareClass1 2023-04-29 2024-04-30 14835439 c:OrdinaryShareClass1 2024-04-30 14835439 c:FRS102 2023-04-29 2024-04-30 14835439 c:AuditExempt-NoAccountantsReport 2023-04-29 2024-04-30 14835439 c:FullAccounts 2023-04-29 2024-04-30 14835439 c:PrivateLimitedCompanyLtd 2023-04-29 2024-04-30 14835439 e:PoundSterling 2023-04-29 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14835439










W A EVANS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 APRIL 2024

 
W A EVANS LTD
REGISTERED NUMBER: 14835439

BALANCE SHEET
AS AT 30 APRIL 2024

2024
Note
£

Fixed assets
  

Tangible assets
  
146,120

  
146,120

Current assets
  

Debtors: amounts falling due within one year
  
100

Cash at bank and in hand
 7 
900

  
1,000

Creditors: amounts falling due within one year
 8 
(152,100)

Net current (liabilities)/assets
  
 
 
(151,100)

Total assets less current liabilities
  
(4,980)

  

Net (liabilities)/assets
  
(4,980)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(5,080)

  
(4,980)

Page 1

 
W A EVANS LTD
REGISTERED NUMBER: 14835439
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 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 period 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 9 September 2024.




William Evans
Director

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

Page 2

 
W A EVANS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

1.


General information

W A Evans LTD, 14835439, is a private limited company, incorporated in Wales, with its registered office and principal place of business at Bryn Erica, Llangyniew, Welshpool, SY21 0JT. 
The principal activity of the company is rental property.

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Borrowing costs

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

 
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

 
W A EVANS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 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.

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations or future events that are believed to be reasonable under the circumstances.
The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. In the opinion of the directors there are no estimates nor assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.


4.


Employees

The average monthly number of employees, including directors, during the period was 1.


5.


Tangible fixed assets





Freehold property

£



Cost or valuation


Additions
146,120



At 30 April 2024

146,120






Net book value



At 30 April 2024
146,120
Page 4

 
W A EVANS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

6.


Debtors

2024
£


Called up share capital not paid
100

100



7.


Cash and cash equivalents

2024
£

Cash at bank and in hand
900

900



8.


Creditors: Amounts falling due within one year

2024
£

Loan
151,150

Accruals and deferred income
950

152,100



9.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1 each
100


 


10.


Reserves

Profit and loss account

The profit and loss account represents the accumulated profits of the Company since incorporation lessdistributions made to shareholders. 

 
Page 5