Caseware UK (AP4) 2023.0.135 2023.0.135 2024-11-302024-11-30holding company0false2023-06-22truetrue0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14954469 2023-06-21 14954469 2023-06-22 2024-11-30 14954469 2022-06-22 2023-06-21 14954469 2024-11-30 14954469 c:Director1 2023-06-22 2024-11-30 14954469 d:CurrentFinancialInstruments 2024-11-30 14954469 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 14954469 d:ShareCapital 2024-11-30 14954469 d:RetainedEarningsAccumulatedLosses 2024-11-30 14954469 c:OrdinaryShareClass1 2023-06-22 2024-11-30 14954469 c:OrdinaryShareClass1 2024-11-30 14954469 c:OrdinaryShareClass2 2023-06-22 2024-11-30 14954469 c:OrdinaryShareClass2 2024-11-30 14954469 c:FRS102 2023-06-22 2024-11-30 14954469 c:AuditExempt-NoAccountantsReport 2023-06-22 2024-11-30 14954469 c:FullAccounts 2023-06-22 2024-11-30 14954469 c:PrivateLimitedCompanyLtd 2023-06-22 2024-11-30 14954469 6 2023-06-22 2024-11-30 14954469 e:PoundSterling 2023-06-22 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14954469









E & O HOLDINGS SALISBURY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2024

 
E & O HOLDINGS SALISBURY LIMITED
REGISTERED NUMBER: 14954469

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
352

  
352

Current assets
  

Stocks
 5 
396,590

Debtors: amounts falling due within one year
 6 
100,000

Cash at bank and in hand
 7 
501

  
497,091

Creditors: amounts falling due within one year
 8 
(77,292)

Net current assets
  
 
 
419,799

Total assets less current liabilities
  
420,151

  

Net assets
  
420,151


Capital and reserves
  

Called up share capital 
 9 
262

Profit and loss account
  
419,889

  
420,151


Page 1

 
E & O HOLDINGS SALISBURY LIMITED
REGISTERED NUMBER: 14954469
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

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 period 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 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 on 14 April 2025.





................................................
Simon Dreyer
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
E & O HOLDINGS SALISBURY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

1.


General information

The company is a private company limited by shares, incorporated in England and Wales on 22/06/2023.  The company commenced trading on 22/06/2023. The principal activity throughout the year was that of a holding company.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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 balance sheet 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.

Page 3

 
E & O HOLDINGS SALISBURY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
352



At 30 November 2024
352




Page 4

 
E & O HOLDINGS SALISBURY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

5.


Stocks

2024
£

Stock and work in progress
396,590

396,590



6.


Debtors

2024
£


Amounts owed by joint ventures and associated undertakings
100,000

100,000



7.


Cash and cash equivalents

2024
£

Cash at bank and in hand
501

501



8.


Creditors: Amounts falling due within one year

2024
£

Other creditors
75,000

Accruals and deferred income
2,292

77,292



9.


Share capital

2024
£
Allotted, called up and fully paid


236 ordinary shares of £1.00 each
236
26 ordinary A shares of £1.00 each
26
Page 5

 
E & O HOLDINGS SALISBURY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

9.Share capital (continued)


262


Upon incorporation 100 ordinary £1 shares were issued at par. 
During the period:
- 162 ordinary £1 shares were issued at par;
- 26 ordinary £1 shares were re-classified as 26 A ordinary £1 shares; 


10.


Controlling party

The company is controlled by the director, Simon Dreyer, by virtue of his shareholding as described in the Director's report.

 
Page 6