Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302truefalse2023-05-01No description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01000336 2023-05-01 2024-04-30 01000336 2022-05-01 2023-04-30 01000336 2024-04-30 01000336 2023-04-30 01000336 c:Director2 2023-05-01 2024-04-30 01000336 d:MotorVehicles 2023-05-01 2024-04-30 01000336 d:MotorVehicles 2024-04-30 01000336 d:MotorVehicles 2023-04-30 01000336 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 01000336 d:FurnitureFittings 2023-05-01 2024-04-30 01000336 d:FurnitureFittings 2024-04-30 01000336 d:FurnitureFittings 2023-04-30 01000336 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 01000336 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 01000336 d:CurrentFinancialInstruments 2024-04-30 01000336 d:CurrentFinancialInstruments 2023-04-30 01000336 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 01000336 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 01000336 d:ShareCapital 2024-04-30 01000336 d:ShareCapital 2023-04-30 01000336 d:RetainedEarningsAccumulatedLosses 2024-04-30 01000336 d:RetainedEarningsAccumulatedLosses 2023-04-30 01000336 c:FRS102 2023-05-01 2024-04-30 01000336 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 01000336 c:FullAccounts 2023-05-01 2024-04-30 01000336 c:CompanyLimitedByGuarantee 2023-05-01 2024-04-30 01000336 6 2023-05-01 2024-04-30 01000336 1 2024-04-30 01000336 1 2023-04-30 01000336 f:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 01000336










EXPAR AGENCIES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
EXPAR AGENCIES LIMITED
REGISTERED NUMBER: 01000336

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,554
4,292

Investments
 5 
68,552
65,869

  
72,106
70,161

Current assets
  

Debtors: amounts falling due within one year
 6 
598,364
598,877

Cash at bank and in hand
 7 
47,362
46,709

  
645,726
645,586

Creditors: amounts falling due within one year
 8 
(20,521)
(18,339)

Net current assets
  
 
 
625,205
 
 
627,247

  

Net assets
  
697,311
697,408


Capital and reserves
  

Called up share capital 
  
50
50

Profit and loss account
  
697,261
697,358

  
697,311
697,408


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 27 January 2025.


................................................
S. M. T. Dennison
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
EXPAR AGENCIES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Expar Agencies Limited is a private company limited by shares, registered in England and Wales under company number 01000336. The registered office is situated at Dean House, Dean Bottom, South Darenth, Kent, DA4 9JX.

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.

 
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:

 
2.3

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance

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.

 
2.4

Valuation of 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.

 
2.5

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.

Page 2

 
EXPAR AGENCIES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 May 2023
19,488
5,639
25,127


Additions
-
357
357



At 30 April 2024

19,488
5,996
25,484



Depreciation


At 1 May 2023
15,249
5,586
20,835


Charge for the year on owned assets
1,060
35
1,095



At 30 April 2024

16,309
5,621
21,930



Net book value



At 30 April 2024
3,179
375
3,554



At 30 April 2023
4,239
53
4,292

Page 3

 
EXPAR AGENCIES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 May 2023
65,869


Revaluations
2,683



At 30 April 2024
68,552






Net book value



At 30 April 2024
68,552



At 30 April 2023
65,869

Page 4

 
EXPAR AGENCIES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
562,234
562,747

Other debtors
36,130
36,130

598,364
598,877



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
47,362
46,709



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
36
96

Other creditors
20,485
18,243

20,521
18,339



9.


Related party transactions

During the year the company paid £500 (2023 - £500) of management charges to Dennison Associates, a partnership in which J. D. Dennison, director of the company, has a material interest.


10.


Controlling party

The company is a wholly owned subsidiary of Expar Holdings Limited, a Company incorporated in the UK.


Page 5