Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30true2No description of principal activityfalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-07-012false 06660713 2023-07-01 2024-06-30 06660713 2022-07-01 2023-06-30 06660713 2024-06-30 06660713 2023-06-30 06660713 c:Director1 2023-07-01 2024-06-30 06660713 d:CurrentFinancialInstruments 2024-06-30 06660713 d:CurrentFinancialInstruments 2023-06-30 06660713 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 06660713 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 06660713 d:ShareCapital 2024-06-30 06660713 d:ShareCapital 2023-06-30 06660713 d:RetainedEarningsAccumulatedLosses 2024-06-30 06660713 d:RetainedEarningsAccumulatedLosses 2023-06-30 06660713 c:FRS102 2023-07-01 2024-06-30 06660713 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 06660713 c:FullAccounts 2023-07-01 2024-06-30 06660713 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 06660713 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 06660713










CARMAC BUILDING PRODUCTS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
CARMAC BUILDING PRODUCTS LTD
REGISTERED NUMBER:06660713

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2024
2023
2023
Note
£
£
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
40,498
70,493

Cash at bank and in hand
 5 
251,888
344,366

  
292,386
414,859

Creditors: amounts falling due within one year
 6 
(130,264)
(210,393)

Net current assets
  
 
 
162,122
 
 
204,466

  

Net assets
  
162,122
204,466


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
162,112
204,456

  
162,122
204,466


Page 1

 
CARMAC BUILDING PRODUCTS LTD
REGISTERED NUMBER:06660713
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 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 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 by: 




................................................
Giovanni Carrino
Director
Date: 12 March 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CARMAC BUILDING PRODUCTS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Carmac Building Products Limited is a Private Limited Company, incorporated in England and Wales.
The registered office is The Pinnacle, 150 Midsummer Boulevard, Milton Keynes, MK9 1LZ.
The principal place of business is Jarman Way, Royston, Hertfordshire, SG8 5HW.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP rounded to the nearest £1.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

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.

Page 3

 
CARMAC BUILDING PRODUCTS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
2.6

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.


Debtors

2024
2023
£
£


Trade debtors
40,488
70,483

Called up share capital not paid
10
10

40,498
70,493



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
251,888
344,366


The bank has a fixed and floating charge on the assets of the Company.

Page 4

 
CARMAC BUILDING PRODUCTS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,519
-

Amounts owed to associates
123,265
207,858

Other taxation and social security
480
1,902

Accruals and deferred income
-
633

130,264
210,393



7.


Related party transactions

At the period end the Company owed Camtech Building Products Limited £123,265 (2023 - £207,858) a Company also under the joint control of the Directors. The balance arises from trading transactions..

 
Page 5