2024-04-01 2024-11-30 false No description of principal activity Capium Accounts Production 1.1 07145975 2024-04-01 2024-11-30 07145975 bus:AbridgedAccounts 2024-04-01 2024-11-30 07145975 bus:FRS102 2024-04-01 2024-11-30 07145975 bus:AuditExemptWithAccountantsReport 2024-04-01 2024-11-30 07145975 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2024-11-30 07145975 bus:PrivateLimitedCompanyLtd 2024-04-01 2024-11-30 07145975 2024-04-01 2024-11-30 07145975 2024-11-30 07145975 bus:RegisteredOffice 2024-04-01 2024-11-30 07145975 core:WithinOneYear 2024-11-30 07145975 core:AfterOneYear 2024-11-30 07145975 1 2024-04-01 2024-11-30 07145975 bus:Director1 2024-04-01 2024-11-30 07145975 bus:Director1 2024-11-30 07145975 bus:Director1 2023-04-01 2024-03-31 07145975 bus:Director2 2024-04-01 2024-11-30 07145975 bus:Director2 2024-11-30 07145975 bus:Director2 2023-04-01 2024-03-31 07145975 bus:Director3 2024-04-01 2024-11-30 07145975 bus:Director3 2024-11-30 07145975 bus:Director3 2023-04-01 2024-03-31 07145975 bus:Director4 2024-04-01 2024-11-30 07145975 bus:Director4 2024-11-30 07145975 bus:Director4 2023-04-01 2024-03-31 07145975 2023-04-01 07145975 bus:CompanySecretary1 2024-04-01 2024-11-30 07145975 bus:LeadAgentIfApplicable 2024-04-01 2024-11-30 07145975 2023-04-01 2024-03-31 07145975 2024-03-31 07145975 core:WithinOneYear 2024-03-31 07145975 core:AfterOneYear 2024-03-31 07145975 bus:EntityAccountantsOrAuditors 2023-04-01 2024-03-31 07145975 core:MotorCars 2024-04-01 2024-11-30 07145975 core:MotorCars 2024-11-30 07145975 core:MotorCars 2024-03-31 07145975 core:FurnitureFittings 2024-04-01 2024-11-30 07145975 core:FurnitureFittings 2024-11-30 07145975 core:FurnitureFittings 2024-03-31 07145975 core:ComputerEquipment 2024-04-01 2024-11-30 07145975 core:ComputerEquipment 2024-11-30 07145975 core:ComputerEquipment 2024-03-31 07145975 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-11-30 07145975 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-03-31 07145975 core:CostValuation core:Non-currentFinancialInstruments 2024-11-30 07145975 core:CostValuation core:Non-currentFinancialInstruments 2024-03-31 07145975 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-11-30 07145975 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-11-30 07145975 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-11-30 07145975 core:Non-currentFinancialInstruments 2024-11-30 07145975 core:Non-currentFinancialInstruments 2024-03-31 07145975 core:ShareCapital 2024-11-30 07145975 core:ShareCapital 2024-03-31 07145975 core:RetainedEarningsAccumulatedLosses 2024-11-30 07145975 core:RetainedEarningsAccumulatedLosses 2024-03-31 07145975 dpl:Item1 2024-04-01 07145975 dpl:Item1 2024-11-30 07145975 dpl:Item1 2023-04-01 07145975 dpl:Item1 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 07145975
England and Wales

 

 

 

CASCADE ANALYTICAL SERVICES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 30 November 2024
 
 
Notes
 
2024
£
  2024
£
Fixed assets      
Tangible fixed assets 3 8,390    6,144 
8,390    6,144 
Current assets      
Debtors 121,971    379,206 
Cash at bank and in hand 406,554    263,074 
528,525    642,280 
Creditors: amount falling due within one year (240,508)   (79,792)
Net current assets 288,017    562,488 
 
Total assets less current liabilities 296,407    568,632 
Provisions for liabilities (2,098)   (1,536)
Net assets 294,309    567,096 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 294,209    566,996 
Shareholders' funds 294,309    567,096 
 


For the period ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 25 February 2025 and were signed on its behalf by:


-------------------------------
Mr S Biswas
Director
1
General Information
Cascade Analytical Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 07145975, registration address Merlin House, Brunel Road, Theale Reading, Berkshire, RG7 4AB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:


Computer Equipment - 33% on cost
Fixture & Fittings - 10% on cost
Motor Vehicles - 20% on cost


At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.


If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
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 subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the period was 6 (2024 : 5).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 April 2024 94,200    1,824    20,439    116,463 
Additions     4,664    4,664 
Disposals      
At 30 November 2024 94,200    1,824    25,103    121,127 
Depreciation
At 01 April 2024 94,200    811    15,308    110,319 
Charge for period   122    2,296    2,418 
On disposals      
At 30 November 2024 94,200    933    17,604    112,737 
Net book values
Closing balance as at 30 November 2024   891    7,499    8,390 
Opening balance as at 01 April 2024   1,013    5,131    6,144 


4.

Advances and Credits



Director's Advances, Credits And Guarantees
The following advances and credits to a director subsisted during the years ended 30 November 2024 and 31 March 2024: Interest is payable on the director's loan account at 2.5% and there is no fixed date for repayment.

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Director's Advances, Credits And Guarantees197,923 74 206,406 (8,409)
19792374020640600-8409
Previous year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Director's Advances, Credits And Guarantees96,428 103,048 1,553 197,923 
964281030480155300197923
5.

Debtors: amounts falling due within one year

.   2024
£
  2024
£
Prepayments & Accrued Income 90,137  139,025 
Other Debtors 31,339  41,339 
Director's Current Account 197,923 
VAT 495  919 
121,971  379,206 

6.

Creditors: amounts falling due within one year

.   2024
£
  2024
£
Trade Creditors 358  320 
Corporation Tax 16,040  68,993 
PAYE & Social Security 192,194  3,163 
Accrued Expenses 22,758  4,999 
Other Creditors 749  2,317 
Directors' Current Account 8,409 
240,508  79,792 

7.

Ultimate Controlling Party

The company is under the control of its director by virtue of the fact that, together with close family members, he owns 100% of the issued share capital.
2