Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31truetrueis that of urban planning and landscape architectural activities.2023-11-01false33The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10995437 2023-11-01 2024-10-31 10995437 2022-11-01 2023-10-31 10995437 2024-10-31 10995437 2023-10-31 10995437 c:Director1 2023-11-01 2024-10-31 10995437 d:PlantMachinery 2023-11-01 2024-10-31 10995437 d:PlantMachinery 2024-10-31 10995437 d:PlantMachinery 2023-10-31 10995437 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 10995437 d:MotorVehicles 2023-11-01 2024-10-31 10995437 d:MotorVehicles 2024-10-31 10995437 d:MotorVehicles 2023-10-31 10995437 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 10995437 d:OfficeEquipment 2023-11-01 2024-10-31 10995437 d:OfficeEquipment 2024-10-31 10995437 d:OfficeEquipment 2023-10-31 10995437 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 10995437 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 10995437 d:CurrentFinancialInstruments 2024-10-31 10995437 d:CurrentFinancialInstruments 2023-10-31 10995437 d:Non-currentFinancialInstruments 2024-10-31 10995437 d:Non-currentFinancialInstruments 2023-10-31 10995437 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 10995437 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 10995437 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 10995437 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 10995437 d:ShareCapital 2024-10-31 10995437 d:ShareCapital 2023-10-31 10995437 d:RetainedEarningsAccumulatedLosses 2024-10-31 10995437 d:RetainedEarningsAccumulatedLosses 2023-10-31 10995437 c:OrdinaryShareClass1 2023-11-01 2024-10-31 10995437 c:OrdinaryShareClass1 2024-10-31 10995437 c:OrdinaryShareClass2 2023-11-01 2024-10-31 10995437 c:OrdinaryShareClass2 2024-10-31 10995437 c:FRS102 2023-11-01 2024-10-31 10995437 c:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 10995437 c:FullAccounts 2023-11-01 2024-10-31 10995437 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 10995437 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-11-01 2024-10-31 10995437 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-10-31 10995437 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-10-31 10995437 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10995437










CHRIS DEAKIN LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
CHRIS DEAKIN LTD
 

CONTENTS



Page
Accountants' Report
 
 
1
Balance Sheet
 
 
2 - 3
Notes to the Financial Statements
 
 
4 - 8


 
CHRIS DEAKIN LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CHRIS DEAKIN LTD
FOR THE YEAR ENDED 31 OCTOBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Chris Deakin Ltd for the year ended 31 October 2024 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Chris Deakin Ltd in accordance with the terms of our engagement letter dated 22 March 2021Our work has been undertaken solely to prepare for your approval the financial statements of Chris Deakin Ltd and state those matters that we have agreed to state to the director of Chris Deakin Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chris Deakin Ltd and its director for our work or for this report. 

It is your duty to ensure that Chris Deakin Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Chris Deakin Ltd. You consider that Chris Deakin Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Chris Deakin Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ
15 April 2025
Page 1

 
CHRIS DEAKIN LTD
REGISTERED NUMBER: 10995437

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
38,887
45,975

  
38,887
45,975

Current assets
  

Debtors: amounts falling due within one year
 5 
37,273
66,127

Cash at bank and in hand
  
52,420
18,751

  
89,693
84,878

Creditors: amounts falling due within one year
 6 
(58,014)
(28,191)

Net current assets
  
 
 
31,679
 
 
56,687

Total assets less current liabilities
  
70,566
102,662

Creditors: amounts falling due after more than one year
 7 
(2,469)
(5,250)

Provisions for liabilities
  

Deferred tax
  
(8,897)
(11,034)

  
 
 
(8,897)
 
 
(11,034)

Net assets
  
59,200
86,378


Capital and reserves
  

Called up share capital 
 8 
110
110

Profit and loss account
  
59,090
86,268

  
59,200
86,378

Page 2

 
CHRIS DEAKIN LTD
REGISTERED NUMBER: 10995437
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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 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 were approved and authorised for issue by the board and were signed on its behalf on





 15 April 2025.




Mr C Deakin
Director

The notes on pages 4 to 8 form part of these financial statements.
Page 3

 
CHRIS DEAKIN LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

The company is a private company incorporated in the United Kingdom and limited by shares. It is registered in England and Wales. The addess of its registered office is 3 Lyhart Road, Norwich, Norfolk, NR4 6RE.  The principle place of trade is Norwich, Norfolk.
The company's principal activity is that of urban planning and landscape architectural activities.

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. 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 4

 
CHRIS DEAKIN LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.3

Employee benefits

The company operates a defined contribution plan for the benefit of it's employees. Contributions are expensed as they become available.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 
Deferred tax balance are recognised in respect of timing differences that have originated but not reversed by the balance sheet date.
Current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet 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, as follows.


Plant and machinery
-
25%
reducing balance
Motor vehicles
-
25%
reducing balance
Office equipment
-
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

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.

 
2.7

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.
Page 5

 
CHRIS DEAKIN LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.8

Financial instruments


The Company only enters into basic financial instrument 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 ordinary shares. 
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, intially and subseqently, at the undiscounted amount of the cash or other consideration expected to be paid or received.  


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).







4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 November 2023
459
71,763
12,672
84,894


Additions
-
-
5,967
5,967


Disposals
-
-
(414)
(414)



At 31 October 2024

459
71,763
18,225
90,447



Depreciation


At 1 November 2023
382
31,043
7,494
38,919


Charge for the year on owned assets
19
10,180
2,786
12,985


Disposals
-
-
(344)
(344)



At 31 October 2024

401
41,223
9,936
51,560



Net book value



At 31 October 2024
58
30,540
8,289
38,887



At 31 October 2023
77
40,720
5,178
45,975

Page 6

 
CHRIS DEAKIN LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
32,836
33,126

Other debtors
3,401
31,689

Prepayments and accrued income
1,036
1,312

37,273
66,127



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
3,003
3,131

Trade creditors
21,076
124

Other taxation and social security
26,707
13,949

Other creditors
416
440

Accruals and deferred income
6,812
10,547

58,014
28,191



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
2,469
5,250

2,469
5,250



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100
10 Ordinary B shares of £1.00 each
10
10

110

110


Page 7

 
CHRIS DEAKIN LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

9.


Pension commitments

Contributions totalling £60 (2023 - £60) have been overpaid to the pension fund at the balance sheet date and are included in other debtors in note 5 above.


10.


Related party transactions

The balance on the director's loan account at 31 October 2023 was £31,630 owing by the director to the company.
During the year, the company advanced £74,024 to the director and the director introduced funds into the company of £102,312.
The balance on the director's loan account as at 31 October 2024 was £3,342, owing to the company from the director as included in other debtors note 5 above. The loan is repayable on demand and interest of £448 (2023: £227) was charged at a rate of 2.25% on the overdrawn balance.

 
Page 8