Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11748193 2023-05-01 2024-04-30 11748193 2022-05-01 2023-04-30 11748193 2024-04-30 11748193 2023-04-30 11748193 c:Director1 2023-05-01 2024-04-30 11748193 d:MotorVehicles 2023-05-01 2024-04-30 11748193 d:MotorVehicles 2024-04-30 11748193 d:MotorVehicles 2023-04-30 11748193 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 11748193 d:ComputerEquipment 2023-05-01 2024-04-30 11748193 d:CurrentFinancialInstruments 2024-04-30 11748193 d:CurrentFinancialInstruments 2023-04-30 11748193 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11748193 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11748193 d:ShareCapital 2024-04-30 11748193 d:ShareCapital 2023-04-30 11748193 d:RevaluationReserve 2024-04-30 11748193 d:RevaluationReserve 2023-04-30 11748193 d:OtherMiscellaneousReserve 2024-04-30 11748193 d:OtherMiscellaneousReserve 2023-04-30 11748193 d:RetainedEarningsAccumulatedLosses 2024-04-30 11748193 d:RetainedEarningsAccumulatedLosses 2023-04-30 11748193 c:OrdinaryShareClass1 2023-05-01 2024-04-30 11748193 c:OrdinaryShareClass1 2024-04-30 11748193 c:OrdinaryShareClass1 2023-04-30 11748193 c:OrdinaryShareClass2 2023-05-01 2024-04-30 11748193 c:OrdinaryShareClass2 2024-04-30 11748193 c:OrdinaryShareClass2 2023-04-30 11748193 c:FRS102 2023-05-01 2024-04-30 11748193 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11748193 c:FullAccounts 2023-05-01 2024-04-30 11748193 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11748193 2 2023-05-01 2024-04-30 11748193 5 2023-05-01 2024-04-30 11748193 6 2023-05-01 2024-04-30 11748193 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11748193










E P BURRELL LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
E P BURRELL LIMITED
REGISTERED NUMBER: 11748193

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
14,400
21,600

Investments
 5 
228,445
136,736

  
242,845
158,336

Current assets
  

Debtors: amounts falling due within one year
 6 
2,114
40,242

Cash at bank and in hand
  
6,411
1,264

  
8,525
41,506

Creditors: amounts falling due within one year
 7 
(160,764)
(157,094)

Net current liabilities
  
 
 
(152,239)
 
 
(115,588)

Total assets less current liabilities
  
90,606
42,748

  

Net assets
  
90,606
42,748


Capital and reserves
  

Called up share capital 
 8 
1
1

Revaluation reserve
  
4,505
4,372

Other reserves
  
(4,505)
32,881

Profit and loss account
  
90,605
5,494

  
90,606
42,748



 
E P BURRELL LIMITED
REGISTERED NUMBER: 11748193
    
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 year 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 profit and loss account 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: 




E P Burrell
Director

Date: 28 January 2025

The notes on  form part of these financial statements.


 
E P BURRELL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

E P Burrell Limited, 11748193, is a private limited company limited by shares, incorporated in England and Wales, with its registered office at Affcot Hall Cottage, Affcot, Church Stretton, Shropshire, SY6 6RL.

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

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.

 
2.4

Interest income

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

 
2.5

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.


 
E P BURRELL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

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.


 
2.7

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:

Motor vehicles
-
20%
straight line
Computer equipment
-
20%
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

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.


 
E P BURRELL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.9

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

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

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.

 
2.11

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.

 
2.12

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.

 
2.13

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 2 (2023 - 2).


 
E P BURRELL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


At 1 May 2023
36,000



At 30 April 2024

36,000



Depreciation


At 1 May 2023
14,400


Charge for the year on owned assets
7,200



At 30 April 2024

21,600



Net book value



At 30 April 2024
14,400



At 30 April 2023
21,600


5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 May 2023
136,736


Additions
91,709



At 30 April 2024
228,445





 
E P BURRELL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Debtors

2024
2023
£
£


Other debtors
-
37,253

Prepayments and accrued income
2,114
2,989

2,114
40,242



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
50,873
19,407

Other creditors
109,123
136,943

Accruals and deferred income
768
744

160,764
157,094


Barclays Bank UK PLC have a fixed and floating charge over all undertakings and assets of the company as a result of this agreement.


8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



95 (2023 - 95) Ordinary A shares of £0.01 each
0.95
0.95
5 (2023 - 5) Ordinary B shares of £0.01 each
0.05
0.05

1.00

1.00