Caseware UK (AP4) 2023.0.135 2023.0.135 2025-01-312025-01-31Management of real estate on a fee or contact basisfalsetrue2024-02-011false1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13136488 2024-02-01 2025-01-31 13136488 2023-02-01 2024-01-31 13136488 2025-01-31 13136488 2024-01-31 13136488 c:Director1 2024-02-01 2025-01-31 13136488 d:Buildings 2024-02-01 2025-01-31 13136488 d:Buildings 2025-01-31 13136488 d:Buildings 2024-01-31 13136488 d:Buildings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 13136488 d:CurrentFinancialInstruments 2025-01-31 13136488 d:CurrentFinancialInstruments 2024-01-31 13136488 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 13136488 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 13136488 d:ShareCapital 2025-01-31 13136488 d:ShareCapital 2024-01-31 13136488 d:RetainedEarningsAccumulatedLosses 2025-01-31 13136488 d:RetainedEarningsAccumulatedLosses 2024-01-31 13136488 c:FRS102 2024-02-01 2025-01-31 13136488 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13136488 c:FullAccounts 2024-02-01 2025-01-31 13136488 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13136488 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 13136488









CAXTON STORAGE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
CAXTON STORAGE LTD
REGISTERED NUMBER: 13136488

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
475,758
485,467

  
475,758
485,467

Current assets
  

Debtors: amounts falling due within one year
 6 
100
100

  
100
100

Creditors: amounts falling due within one year
 7 
(433,746)
(456,053)

Net current liabilities
  
 
 
(433,646)
 
 
(455,953)

Total assets less current liabilities
  
42,112
29,514

  

Net assets
  
42,112
29,514


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
42,012
29,414

  
42,112
29,514


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 profit and loss account 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: 




S Cottenham
Director
Page 1

 
CAXTON STORAGE LTD
REGISTERED NUMBER: 13136488
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025


Date: 23 April 2025

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

Page 2

 
CAXTON STORAGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

Caxton Storage Limited is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors' report.

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

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that
the company will receive sufficient support from a related party company to continue in operational
existence for the foreseeable future.
Therefore, the director has adopted the going concern basis of accounting in preparing the
financial statements..

 
2.3

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.

 
2.4

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.

Page 3

 
CAXTON STORAGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.5

Taxation

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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.6

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:

Freehold property
-
2%

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.

 
2.7

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.

 
2.8

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.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates. 

Page 4

 
CAXTON STORAGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

4.


Employees




The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


5.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 February 2024
515,759



At 31 January 2025

515,759



Depreciation


At 1 February 2024
30,292


Charge for the year on owned assets
9,709



At 31 January 2025

40,001



Net book value



At 31 January 2025
475,758



At 31 January 2024
485,467


6.


Debtors

2025
2024
£
£


Other debtors
100
100

100
100


Page 5

 
CAXTON STORAGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
5,491
5,256

Other creditors
426,053
448,697

Accruals and deferred income
2,202
2,100

433,746
456,053



8.


Related party transactions

In other creditors is an amount of £426,053 (2023: £448,697) owed to Constructionplastics(St.Albans) Ltd, a company under common control. This has no interest and is repayable on demand.

 
Page 6