Caseware UK (AP4) 2023.0.135 2023.0.135 No description of principal activity2023-05-01false22falsetruefalse 04116975 2023-05-01 2024-04-30 04116975 2022-03-01 2023-04-30 04116975 2024-04-30 04116975 2023-04-30 04116975 c:Director3 2023-05-01 2024-04-30 04116975 d:Buildings d:LongLeaseholdAssets 2023-05-01 2024-04-30 04116975 d:Buildings d:LongLeaseholdAssets 2024-04-30 04116975 d:Buildings d:LongLeaseholdAssets 2023-04-30 04116975 d:PlantMachinery 2023-05-01 2024-04-30 04116975 d:PlantMachinery 2024-04-30 04116975 d:PlantMachinery 2023-04-30 04116975 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 04116975 d:MotorVehicles 2023-05-01 2024-04-30 04116975 d:FurnitureFittings 2023-05-01 2024-04-30 04116975 d:FurnitureFittings 2024-04-30 04116975 d:FurnitureFittings 2023-04-30 04116975 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 04116975 d:OfficeEquipment 2023-05-01 2024-04-30 04116975 d:OfficeEquipment 2024-04-30 04116975 d:OfficeEquipment 2023-04-30 04116975 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 04116975 d:ComputerEquipment 2023-05-01 2024-04-30 04116975 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 04116975 d:CurrentFinancialInstruments 2024-04-30 04116975 d:CurrentFinancialInstruments 2023-04-30 04116975 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 04116975 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 04116975 d:ShareCapital 2024-04-30 04116975 d:ShareCapital 2023-04-30 04116975 d:RetainedEarningsAccumulatedLosses 2024-04-30 04116975 d:RetainedEarningsAccumulatedLosses 2023-04-30 04116975 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-04-30 04116975 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-30 04116975 c:OrdinaryShareClass1 2023-05-01 2024-04-30 04116975 c:OrdinaryShareClass1 2024-04-30 04116975 c:OrdinaryShareClass2 2023-05-01 2024-04-30 04116975 c:OrdinaryShareClass2 2024-04-30 04116975 c:OrdinaryShareClass3 2023-05-01 2024-04-30 04116975 c:OrdinaryShareClass3 2024-04-30 04116975 c:FRS102 2023-05-01 2024-04-30 04116975 c:Audited 2023-05-01 2024-04-30 04116975 c:FullAccounts 2023-05-01 2024-04-30 04116975 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04116975 d:WithinOneYear 2024-04-30 04116975 d:WithinOneYear 2023-04-30 04116975 d:BetweenOneFiveYears 2024-04-30 04116975 d:BetweenOneFiveYears 2023-04-30 04116975 c:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 04116975 2 2023-05-01 2024-04-30 04116975 6 2023-05-01 2024-04-30 04116975 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 04116975










C.W. Fire Protection Services Limited










Financial statements

For the period ended 30 April 2024

 
C.W. Fire Protection Services Limited
Registered number: 04116975

Balance sheet
As at 30 April 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,214
8,895

Fixed Asset Investments
 5 
1
1

  
5,215
8,896

Current assets
  

Debtors: amounts falling due within one year
 6 
472,918
352,269

Cash at bank and in hand
 7 
864
91,586

  
473,782
443,855

Creditors: amounts falling due within one year
 8 
(59,567)
(26,320)

Net current assets
  
 
 
414,215
 
 
417,535

Total assets less current liabilities
  
419,430
426,431

Provisions for liabilities
  

Other provisions
 9 
(23,500)
(23,500)

Net assets
  
395,930
402,931


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
395,830
402,831

  
395,930
402,931


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 27 January 2025.



S Butler
Director

The notes on pages 2 to 7 form part of these financial statements.

Page 1

 
C.W. Fire Protection Services Limited
 

 
Notes to the financial statements
For the period ended 30 April 2024

1.


General information

C.W. Fire Protection Services Limited is a limited liability company incorporated in England and Wales, company number 04116975. The address of the company's registered office and principal place of business is 6 Ambley Green, Gillingham Business Park, Gillingham, ME8 0NJ. The company's principal operations relate to fire service activities. 

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

Going concern

The financial statements have been prepared on the going concern basis. 

 
2.3

Interest income

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

 
2.4

Current and deferred taxation

The tax expense for the period 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.

Page 2

 
C.W. Fire Protection Services Limited
 

 
Notes to the financial statements
For the period ended 30 April 2024

2.Accounting policies (continued)

 
2.5

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.

Depreciation is provided on the following bases:

Long-term leasehold property
-
Straight line over 15 years
Plant and machinery
-
20% on straight line
Motor vehicles
-
25% on straight line
Fixtures and fittings
-
20% on straight line
Office equipment
-
20% on straight line
Computer equipment
-
Between 20% and 33.3% 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.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

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.

 
2.8

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
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.

 
2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 3

 
C.W. Fire Protection Services Limited
 

 
Notes to the financial statements
For the period ended 30 April 2024

2.Accounting policies (continued)

 
2.11

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.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest, discounting is omitted, where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

The Company has no employees other than directors, who did not receive any remuneration through the company.

Page 4

 
C.W. Fire Protection Services Limited
 

 
Notes to the financial statements
For the period ended 30 April 2024

4.


Tangible fixed assets





Leasehold improvements
Plant and machinery
Fixtures and equipment
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 May 2023
55,213
5,073
77,362
9,515
147,163



At 30 April 2024

55,213
5,073
77,362
9,515
147,163



Depreciation


At 1 May 2023
46,318
5,073
77,362
9,515
138,268


Charge for the year
3,681
-
-
-
3,681



At 30 April 2024

49,999
5,073
77,362
9,515
141,949



Net book value



At 30 April 2024
5,214
-
-
-
5,214



At 30 April 2023
8,895
-
-
-
8,895


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
1



At 30 April 2024
1





6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
457,000
345,505

Other debtors
9,866
18

Prepayments and accrued income
177
871

Deferred taxation
5,875
5,875

472,918
352,269


Page 5

 
C.W. Fire Protection Services Limited
 

 
Notes to the financial statements
For the period ended 30 April 2024

7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
864
91,586



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
59,567
-

Corporation tax
-
16,403

Other taxation and social security
-
9,890

Accruals and deferred income
-
27

59,567
26,320



9.


Provisions





Dilapidation provision

£





At 1 May 2023
23,500



At 30 April 2024
23,500


10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



98 Ordinary shares of £1.00 each
98
98
1 Ordinary A share of £1.00
1
1
1 Ordinary B share of £1.00
1
1

100

100


Page 6

 
C.W. Fire Protection Services Limited
 

 
Notes to the financial statements
For the period ended 30 April 2024

11.


Commitments under operating leases

At 30 April 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
34,250
34,603

Later than 1 year and not later than 5 years
14,271
48,521

48,521
83,124


12.


Controlling party

The company's immediate parent company is Senseco System Limited, a company incorporated in England and Wales. 
The ultimate parent undertaking of the company is Foundation Investment Partners II (GP) LLP. 
The company is not under the control of any one individual.


13.


Auditor's information

The auditor's report on the financial statements for the period ended 30 April 2024 was unqualified.

The audit report was signed on 27 January 2025 by Rodney Sutton BA FCA FCCA CA (SA) (Senior statutory auditor) on behalf of Kreston Reeves LLP.


Page 7