Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-3015true2023-07-01falseLicensed restaurants1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10715295 2023-07-01 2024-06-30 10715295 2022-07-01 2023-06-30 10715295 2024-06-30 10715295 2023-06-30 10715295 c:Director1 2023-07-01 2024-06-30 10715295 d:Buildings d:ShortLeaseholdAssets 2023-07-01 2024-06-30 10715295 d:FurnitureFittings 2023-07-01 2024-06-30 10715295 d:FurnitureFittings 2024-06-30 10715295 d:FurnitureFittings 2023-06-30 10715295 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 10715295 d:CurrentFinancialInstruments 2024-06-30 10715295 d:CurrentFinancialInstruments 2023-06-30 10715295 d:Non-currentFinancialInstruments 2024-06-30 10715295 d:Non-currentFinancialInstruments 2023-06-30 10715295 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 10715295 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 10715295 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 10715295 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 10715295 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-06-30 10715295 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-06-30 10715295 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-06-30 10715295 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-06-30 10715295 d:RetainedEarningsAccumulatedLosses 2024-06-30 10715295 d:RetainedEarningsAccumulatedLosses 2023-06-30 10715295 c:FRS102 2023-07-01 2024-06-30 10715295 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10715295 c:FullAccounts 2023-07-01 2024-06-30 10715295 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10715295 2 2023-07-01 2024-06-30 10715295 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number:  10715295














& COMPANY GROUP LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


 
& COMPANY GROUP LTD
REGISTERED NUMBER: 10715295

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
7,248
14,899

  
7,248
14,899

Current assets
  

Cash at bank and in hand
 5 
504
134

  
504
134

Creditors: amounts falling due within one year
 6 
(580,651)
(560,903)

Net current liabilities
  
 
 
(580,147)
 
 
(560,769)

Total assets less current liabilities
  
(572,899)
(545,870)

Creditors: amounts falling due after more than one year
 7 
(9,668)
(19,247)

  

Net liabilities
  
(582,567)
(565,117)

Page 1

 
& COMPANY GROUP LTD
REGISTERED NUMBER: 10715295
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Capital and reserves
  

Profit and loss account
  
(582,567)
(565,117)

  
(582,567)
(565,117)


The director considers 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 director acknowledges his 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 26 March 2025.




M P Kennedy
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
& COMPANY GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England and Wales (no.10715295). The address of the registered office is 17 Mann Island, Liverpool, England, L3 1BP.

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:

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.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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.

Page 3

 
& COMPANY GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
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 Balance sheet. 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, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
10 years
Fixtures and fittings
-
4 years

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

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.

 
2.9

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 1 (2023 - 15).

Page 4

 
& COMPANY GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 July 2023
31,532



At 30 June 2024

31,532



Depreciation


At 1 July 2023
16,632


Charge for the year on owned assets
7,652



At 30 June 2024

24,284



Net book value



At 30 June 2024
7,248



At 30 June 2023
14,899


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
504
134

504
134


Page 5

 
& COMPANY GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
9,393
9,814

Trade creditors
8,510
19,337

Amounts owed to group undertakings
560,111
527,769

Other taxation and social security
637
974

Other creditors
-
1,009

Accruals and deferred income
2,000
2,000

580,651
560,903



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
9,668
19,247

9,668
19,247


Page 6

 
& COMPANY GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
9,393
9,814


9,393
9,814

Amounts falling due 1-2 years

Bank loans
9,668
10,285


9,668
10,285

Amounts falling due 2-5 years

Bank loans
-
8,961


-
8,961


19,061
29,060



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. The pension cost charge represents contributions payable by the company  to the fund and amounted to -£1,009 (2023 - £1,527) . Contributions totalling £NIL (2023 - £1,009) were payable to the fund at the balance sheet date and are included in creditors.


10.


Controlling party

The company is a wholly owned subsidiary of Avenue HQ Limited, whose registered office is located at 17 Mann Island, Liverpool, England, L3 1BP.

 
Page 7