Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-3110true2023-09-01falseNo description of principal activity10falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00938520 2023-09-01 2024-08-31 00938520 2024-08-31 00938520 2022-09-01 2023-08-31 00938520 2023-08-31 00938520 1 2023-09-01 2024-08-31 00938520 d:CompanySecretary1 2023-09-01 2024-08-31 00938520 d:Director1 2023-09-01 2024-08-31 00938520 d:Director2 2023-09-01 2024-08-31 00938520 d:Director3 2023-09-01 2024-08-31 00938520 d:Director4 2023-09-01 2024-08-31 00938520 d:RegisteredOffice 2023-09-01 2024-08-31 00938520 c:PlantMachinery 2023-09-01 2024-08-31 00938520 c:PlantMachinery 2024-08-31 00938520 c:PlantMachinery 2023-08-31 00938520 c:PlantMachinery c:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 00938520 c:MotorVehicles 2023-09-01 2024-08-31 00938520 c:MotorVehicles 2024-08-31 00938520 c:MotorVehicles 2023-08-31 00938520 c:MotorVehicles c:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 00938520 c:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 00938520 c:CurrentFinancialInstruments 2024-08-31 00938520 c:CurrentFinancialInstruments 2023-08-31 00938520 c:Non-currentFinancialInstruments 2024-08-31 00938520 c:Non-currentFinancialInstruments 2023-08-31 00938520 c:CurrentFinancialInstruments c:WithinOneYear 2024-08-31 00938520 c:CurrentFinancialInstruments c:WithinOneYear 2023-08-31 00938520 c:Non-currentFinancialInstruments c:AfterOneYear 2024-08-31 00938520 c:Non-currentFinancialInstruments c:AfterOneYear 2023-08-31 00938520 c:ShareCapital 2024-08-31 00938520 c:ShareCapital 2023-08-31 00938520 c:RetainedEarningsAccumulatedLosses 2024-08-31 00938520 c:RetainedEarningsAccumulatedLosses 2023-08-31 00938520 c:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-08-31 00938520 c:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 00938520 d:FRS102 2023-09-01 2024-08-31 00938520 d:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 00938520 d:FullAccounts 2023-09-01 2024-08-31 00938520 d:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 00938520 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company registration number: 00938520







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024


CONNAUGHT LITHOSERVICES LIMITED






































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CONNAUGHT LITHOSERVICES LIMITED
 


 
COMPANY INFORMATION


Directors
D L McCann 
J M McCann 
L McCann 
R M McCann 




Company secretary
J. M. McCann



Registered number
00938520



Registered office
Gascons
Smithwood Common Road

Cranleigh

Surrey

GU6 8QY




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


CONNAUGHT LITHOSERVICES LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


CONNAUGHT LITHOSERVICES LIMITED
REGISTERED NUMBER:00938520



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

As reclassified
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
135,589
115,818

  
135,589
115,818

Current assets
  

Debtors
 5 
42,505
66,374

Current asset investments
 6 
242,571
62,652

Cash at bank and in hand
  
399,159
487,555

  
684,235
616,581

Creditors: amounts falling due within one year
 7 
(354,389)
(298,189)

Net current assets
  
 
 
329,846
 
 
318,392

Total assets less current liabilities
  
465,435
434,210

Creditors: amounts falling due after more than one year
 8 
(40,839)
(40,377)

Provisions for liabilities
  

Deferred tax
  
(28,449)
(23,088)

Other provisions
 9 
(85,000)
(85,000)

  
 
 
(113,449)
 
 
(108,088)

Net assets
  
311,147
285,745


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
310,147
284,745

  
311,147
285,745


Page 1

 


CONNAUGHT LITHOSERVICES LIMITED
REGISTERED NUMBER:00938520


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 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: 




................................................
D L McCann
Director

Date: 1 April 2025

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

Page 2

 


CONNAUGHT LITHOSERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Connaught Lithoservices Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office which is also the principal place of business is disclosed on the company information page.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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

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.

 
2.3

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.

Page 3

 


CONNAUGHT LITHOSERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.5

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Furniture and equipment
-
20% reducing balance
Motor vehicles
-
25% 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.

 
2.6

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 4

 


CONNAUGHT LITHOSERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.7

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial 
assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. 


3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2023 - 10).


4.


Tangible fixed assets





Furniture and equipment
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 September 2023
103,526
95,301
198,827


Additions
50,939
-
50,939



At 31 August 2024

154,465
95,301
249,766



Depreciation


At 1 September 2023
41,828
41,181
83,009


Charge for the year on owned assets
17,637
13,531
31,168



At 31 August 2024

59,465
54,712
114,177



Net book value



At 31 August 2024
95,000
40,589
135,589



At 31 August 2023
61,698
54,120
115,818

Page 5

 


CONNAUGHT LITHOSERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors

2024
2023
£
£



Trade debtors
38,864
60,589

Prepayments and accrued income
3,641
5,785

42,505
66,374



6.


Current asset investments

2024
2023
£
£

Investments
242,571
62,652

242,571
62,652



7.


Creditors: Amounts falling due within one year

As reclassified
2024
2023
£
£

Trade creditors
57,821
57,429

Corporation tax
48,955
54,228

Other taxation and social security
40,784
70,039

Obligations under finance lease and hire purchase contracts
9,205
4,991

Other creditors
43,729
16,995

Accruals and deferred income
153,895
94,507

354,389
298,189



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
40,839
40,377

40,839
40,377


Page 6

 


CONNAUGHT LITHOSERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

9.


Provisions




Dilapidations provision

£





At 1 September 2023 (as reclassified)
85,000



At 31 August 2024
85,000


10.


Transactions with directors

During the year advances totalling £9,234 were made to one of the directors.  The advances were provided interest free and were repaid before the year end.

2024
2023
£
£
Balance outstanding at start of year

-

-
 
Amounts advanced

9,234

-
 
Amounts repaid

(9,234)

-
 
-

-
 


11.


Related party transactions

Included within other creditors falling due within one year are loans from the directors totalling £33,486 (2023 - £10,482).  The loans have been provided interest free and are considered repayable on demand.


12.


Prior year reclassifications

During the year the directors concluded that an anticipated dilapidations cost of £85,000 previously reported in accruals should be reclassified as a provision, in order to provide a true and fair view.
There has been no impact to profit, tax or retained earnings in the current or previous year as a result of this reclassification.

 
Page 7