Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31true12023-02-01falseNo description of principal activity1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08447340 2023-02-01 2024-01-31 08447340 2024-01-31 08447340 2022-02-01 2023-01-31 08447340 2023-01-31 08447340 c:Director1 2023-02-01 2024-01-31 08447340 c:RegisteredOffice 2023-02-01 2024-01-31 08447340 d:PlantMachinery 2023-02-01 2024-01-31 08447340 d:PlantMachinery 2024-01-31 08447340 d:PlantMachinery 2023-01-31 08447340 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 08447340 d:Goodwill 2024-01-31 08447340 d:Goodwill 2023-01-31 08447340 d:FreeholdInvestmentProperty 2024-01-31 08447340 d:FreeholdInvestmentProperty 2023-01-31 08447340 d:CurrentFinancialInstruments 2024-01-31 08447340 d:CurrentFinancialInstruments 2023-01-31 08447340 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 08447340 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 08447340 d:ShareCapital 2024-01-31 08447340 d:ShareCapital 2023-01-31 08447340 d:RetainedEarningsAccumulatedLosses 2024-01-31 08447340 d:RetainedEarningsAccumulatedLosses 2023-01-31 08447340 c:FRS102 2023-02-01 2024-01-31 08447340 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 08447340 c:FullAccounts 2023-02-01 2024-01-31 08447340 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 08447340 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure
Company registration number: 08447340







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2024


JAMES IRVIN LTD






































img0e47.png                        

 


JAMES IRVIN LTD
 


 
COMPANY INFORMATION


Director
J D R Irvin 




Registered number
08447340



Registered office
Suite A 1st Floor Midas House
62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Accountants
Menzies LLP
Chartered Accountants

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Page 1

 


JAMES IRVIN LTD
REGISTERED NUMBER:08447340



STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
16,376
22,803

Investment property
  
420,351
420,351

  
436,727
443,154

Current assets
  

Debtors: amounts falling due within one year
 7 
150,588
-

Cash at bank and in hand
  
29,186
34,599

  
179,774
34,599

Creditors: amounts falling due within one year
 8 
(559,965)
(426,454)

Net current liabilities
  
 
 
(380,191)
 
 
(391,855)

Total assets less current liabilities
  
56,536
51,299

  

Net assets
  
56,536
51,299


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
56,436
51,199

  
56,536
51,299


Page 2

 


JAMES IRVIN LTD
REGISTERED NUMBER:08447340


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 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 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 28 January 2025.




................................................
J D R Irvin
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 


JAMES IRVIN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

James Irvin Ltd is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page.
The principal place of business is 2 Victoria House, Main street, Hanworth, Middlesex, TW13 6SU.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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 consists of rental income and 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.

 
2.3

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
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.

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:

Plant and machinery
-
10%

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

 


JAMES IRVIN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

Investment property

Investment property is carried at fair value determined annually by the Directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
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 reporting date in the countries where the Company operates and generates income.



3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Intangible assets




Goodwill

£



Cost


At 1 February 2023
35,000



At 31 January 2024

35,000



Amortisation


At 1 February 2023
35,000



At 31 January 2024

35,000



Net book value



At 31 January 2024
-



At 31 January 2023
-



Page 5

 


JAMES IRVIN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

5.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 February 2023
78,501



At 31 January 2024

78,501



Depreciation


At 1 February 2023
55,698


Charge for the year on owned assets
6,427



At 31 January 2024

62,125



Net book value



At 31 January 2024
16,376



At 31 January 2023
22,803


6.


Investment property


Freehold investment property

£



Valuation


At 1 February 2023
420,351



At 31 January 2024
420,351

The 2024 valuations were made by the company's director, on an open market value for existing use basis.





7.


Debtors

2024
2023
£
£


Prepayments and accrued income
150,588
-

150,588
-


Page 6

 


JAMES IRVIN LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
6,597
11,958

Other creditors
335,036
185,036

Accruals and deferred income
218,332
229,460

559,965
426,454



9.


Related party transactions

As at the year end an amount of £334,224 (2023: £184,224) was owed to the director. No interest has been applied to this balance.

 
Page 7