Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-31falseNo description of principal activity8The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-05-17falsetruetrue 14874258 2023-05-16 14874258 2023-05-17 2024-05-31 14874258 2022-06-01 2023-05-16 14874258 2024-05-31 14874258 c:Director1 2023-05-17 2024-05-31 14874258 c:Director2 2023-05-17 2024-05-31 14874258 d:OfficeEquipment 2023-05-17 2024-05-31 14874258 d:OfficeEquipment 2024-05-31 14874258 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-17 2024-05-31 14874258 d:Goodwill 2023-05-17 2024-05-31 14874258 d:Goodwill 2024-05-31 14874258 d:CurrentFinancialInstruments 2024-05-31 14874258 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 14874258 d:ShareCapital 2024-05-31 14874258 d:RetainedEarningsAccumulatedLosses 2024-05-31 14874258 c:OrdinaryShareClass1 2023-05-17 2024-05-31 14874258 c:OrdinaryShareClass1 2024-05-31 14874258 c:FRS102 2023-05-17 2024-05-31 14874258 c:AuditExempt-NoAccountantsReport 2023-05-17 2024-05-31 14874258 c:FullAccounts 2023-05-17 2024-05-31 14874258 c:PrivateLimitedCompanyLtd 2023-05-17 2024-05-31 14874258 d:Goodwill d:ExternallyAcquiredIntangibleAssets 2023-05-17 2024-05-31 14874258 d:Goodwill d:OwnedIntangibleAssets 2023-05-17 2024-05-31 14874258 e:PoundSterling 2023-05-17 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14874258









EVERYCARE RUGBY & WARWICKSHIRE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MAY 2024

 
EVERYCARE RUGBY & WARWICKSHIRE LIMITED
REGISTERED NUMBER: 14874258

BALANCE SHEET
AS AT 31 MAY 2024

2024
Note
£

Fixed assets
  

Intangible assets
  
75,129

Tangible assets
 5 
254

  
75,383

Current assets
  

Debtors: amounts falling due within one year
 6 
1,623

Cash at bank and in hand
  
18,429

  
20,052

Creditors: amounts falling due within one year
 7 
(92,339)

Net current (liabilities)/assets
  
 
 
(72,287)

Total assets less current liabilities
  
3,096

  

Net assets
  
3,096


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
2,996

  
3,096


Page 1

 
EVERYCARE RUGBY & WARWICKSHIRE LIMITED
REGISTERED NUMBER: 14874258
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

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 period 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 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 17 February 2025.




Kerez Singh Chatha
Gurjit Nicole Kaur Chatha
Director
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
EVERYCARE RUGBY & WARWICKSHIRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 14874258  The Company's registered office is Unit 2 Houghton Street, Oldbury, England B69 2BB.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 3

 
EVERYCARE RUGBY & WARWICKSHIRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

2.Accounting policies (continued)

 
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

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

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.

 
2.6

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.

Other 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.

Page 4

 
EVERYCARE RUGBY & WARWICKSHIRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

2.Accounting policies (continued)

 
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:

Office equipment
-
15%
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

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.

 
2.9

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.

 
2.10

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.

 
2.11

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 period was 8.

Page 5

 
EVERYCARE RUGBY & WARWICKSHIRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

4.


Intangible assets



Goodwill

£



Cost


Additions
83,477



At 31 May 2024

83,477



Amortisation


Charge for the period on owned assets
8,348



At 31 May 2024

8,348



Net book value



At 31 May 2024
75,129




5.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
299



At 31 May 2024

299



Depreciation


Charge for the period on owned assets
45



At 31 May 2024

45



Net book value



At 31 May 2024
254

Page 6

 
EVERYCARE RUGBY & WARWICKSHIRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

6.


Debtors

2024
£


Trade debtors
1,623

1,623



7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
203

Corporation tax
6,753

Other taxation and social security
2,353

Other creditors
81,794

Accruals and deferred income
1,236

92,339



8.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1 each
100


Upon incorporation 100 Ordinary shares of £1 each were issued at par value.


9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. Contributions totalling £766 were payable to the fund at the balance sheet date.


10.Other financial commitments

As at the balance sheet date the company had total financial commiments of £49,400.

Page 7

 
EVERYCARE RUGBY & WARWICKSHIRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

11.


Related party transactions

As at the balance sheet date £57,830 was due to the directors. The loans are interest free and repayable on demand. 

 
Page 8