Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30false5trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-10-01The7truefalse 07009628 2023-10-01 2024-09-30 07009628 2022-10-01 2023-09-30 07009628 2024-09-30 07009628 2023-09-30 07009628 c:Director1 2023-10-01 2024-09-30 07009628 c:Director2 2023-10-01 2024-09-30 07009628 d:Buildings d:ShortLeaseholdAssets 2023-10-01 2024-09-30 07009628 d:Buildings d:ShortLeaseholdAssets 2024-09-30 07009628 d:Buildings d:ShortLeaseholdAssets 2023-09-30 07009628 d:PlantMachinery 2023-10-01 2024-09-30 07009628 d:PlantMachinery 2024-09-30 07009628 d:PlantMachinery 2023-09-30 07009628 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07009628 d:MotorVehicles 2023-10-01 2024-09-30 07009628 d:MotorVehicles 2024-09-30 07009628 d:MotorVehicles 2023-09-30 07009628 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07009628 d:FurnitureFittings 2023-10-01 2024-09-30 07009628 d:FurnitureFittings 2024-09-30 07009628 d:FurnitureFittings 2023-09-30 07009628 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07009628 d:OfficeEquipment 2023-10-01 2024-09-30 07009628 d:OfficeEquipment 2024-09-30 07009628 d:OfficeEquipment 2023-09-30 07009628 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07009628 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07009628 d:CurrentFinancialInstruments 2024-09-30 07009628 d:CurrentFinancialInstruments 2023-09-30 07009628 d:Non-currentFinancialInstruments 2024-09-30 07009628 d:Non-currentFinancialInstruments 2023-09-30 07009628 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07009628 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07009628 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 07009628 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 07009628 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 07009628 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 07009628 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 07009628 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 07009628 d:ShareCapital 2024-09-30 07009628 d:ShareCapital 2023-09-30 07009628 d:SharePremium 2024-09-30 07009628 d:SharePremium 2023-09-30 07009628 d:RetainedEarningsAccumulatedLosses 2024-09-30 07009628 d:RetainedEarningsAccumulatedLosses 2023-09-30 07009628 c:FRS102 2023-10-01 2024-09-30 07009628 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07009628 c:FullAccounts 2023-10-01 2024-09-30 07009628 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07009628 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
                                                                                                                       Registered number: 07009628














ARCADIA HOME AND LIVING LIMITED


UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
ARCADIA HOME AND LIVING LIMITED
REGISTERED NUMBER:07009628

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
84,583
37,253

  
84,583
37,253

Current assets
  

Stocks
  
20,000
46,411

Debtors: amounts falling due within one year
 5 
52,496
86,781

Cash at bank and in hand
  
44,351
19,221

  
116,847
152,413

Creditors: amounts falling due within one year
 6 
(171,654)
(110,148)

Net current (liabilities)/assets
  
 
 
(54,807)
 
 
42,265

Total assets less current liabilities
  
29,776
79,518

Creditors: amounts falling due after more than one year
 7 
(6,667)
(16,667)

  

Net assets
  
23,109
62,851


Capital and reserves
  

Called up share capital 
  
402
402

Share premium account
  
348
348

Profit and loss account
  
22,359
62,101

  
23,109
62,851


Page 1

 
ARCADIA HOME AND LIVING LIMITED
REGISTERED NUMBER:07009628
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 income statement 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: 




................................................
D Grocott
................................................
J Murfit
Director
Director


Date: 12 March 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
ARCADIA HOME AND LIVING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Arcadia Home and Living Limited is a private company limited by shares and incorporated in England and Wales, registration number 07009628. The registered office is Heath Barn, Norwich Road, Fakenham, Norfolk, NR21 8LZ.

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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Sale of goods

Turnover 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 turnover 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

Turnover 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 turnover 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

 
ARCADIA HOME AND LIVING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 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.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
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, as follows:.

Depreciation is provided on the following basis:

Tenants improvements
-
4% straight line
Plant & machinery
-
20% reducing balance
Motor vehicles
-
25% reducing balance
Displays
-
25% straight line
Office equipment
-
20% 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.

Page 4

 
ARCADIA HOME AND LIVING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

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.

 
2.10

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.

 
2.11

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 5 (2023 - 7).

Page 5

 
ARCADIA HOME AND LIVING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Tenants improvements
Plant & machinery
Motor vehicles
Displays
Office equipment

£
£
£
£
£



Cost or valuation


At 1 October 2023
17,135
1,806
4,581
95,828
10,411


Additions
2,912
-
-
67,710
794


Disposals
-
-
(4,581)
-
-



At 30 September 2024

20,047
1,806
-
163,538
11,205



Depreciation


At 1 October 2023
4,114
1,253
1,458
78,095
7,588


Charge for the year on owned assets
795
111
197
19,363
694


Disposals
-
-
(1,655)
-
-



At 30 September 2024

4,909
1,364
-
97,458
8,282



Net book value



At 30 September 2024
15,138
442
-
66,080
2,923



At 30 September 2023
13,021
553
3,123
17,733
2,823
Page 6

 
ARCADIA HOME AND LIVING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

           4.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 October 2023
129,761


Additions
71,416


Disposals
(4,581)



At 30 September 2024

196,596



Depreciation


At 1 October 2023
92,508


Charge for the year on owned assets
21,160


Disposals
(1,655)



At 30 September 2024

112,013



Net book value



At 30 September 2024
84,583



At 30 September 2023
37,253


5.


Debtors

2024
2023
£
£


Trade debtors
24,528
60,613

Other debtors
-
3,724

Prepayments and accrued income
27,968
22,444

52,496
86,781


Page 7

 
ARCADIA HOME AND LIVING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Other loans
26,381
2,560

Trade creditors
38,716
46,993

Other taxation and social security
22,549
8,454

Other creditors
6,257
7,278

Accruals and deferred income
67,751
34,863

171,654
110,148



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
6,667
16,667

6,667
16,667


Page 8

 
ARCADIA HOME AND LIVING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000

Other loans
26,381
2,560


36,381
12,560

Amounts falling due 1-2 years

Bank loans
6,667
10,000


6,667
10,000

Amounts falling due 2-5 years

Bank loans
-
6,667


-
6,667


43,048
29,227


 
Page 9