Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312025-05-0216No description of principal activity2024-01-01false16falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03141356 2024-01-01 2024-12-31 03141356 2024-12-31 03141356 2023-01-01 2023-12-31 03141356 2023-12-31 03141356 c:CompanySecretary1 2024-01-01 2024-12-31 03141356 c:Director2 2024-01-01 2024-12-31 03141356 c:Director3 2024-01-01 2024-12-31 03141356 c:RegisteredOffice 2024-01-01 2024-12-31 03141356 d:PlantMachinery 2024-01-01 2024-12-31 03141356 d:PlantMachinery 2024-12-31 03141356 d:PlantMachinery 2023-12-31 03141356 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 03141356 d:MotorVehicles 2024-01-01 2024-12-31 03141356 d:MotorVehicles 2024-12-31 03141356 d:MotorVehicles 2023-12-31 03141356 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 03141356 d:FurnitureFittings 2024-01-01 2024-12-31 03141356 d:FurnitureFittings 2024-12-31 03141356 d:FurnitureFittings 2023-12-31 03141356 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 03141356 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 03141356 d:CurrentFinancialInstruments 2024-12-31 03141356 d:CurrentFinancialInstruments 2023-12-31 03141356 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 03141356 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 03141356 d:ShareCapital 2024-12-31 03141356 d:ShareCapital 2023-12-31 03141356 d:RetainedEarningsAccumulatedLosses 2024-12-31 03141356 d:RetainedEarningsAccumulatedLosses 2023-12-31 03141356 c:FRS102 2024-01-01 2024-12-31 03141356 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03141356 c:FullAccounts 2024-01-01 2024-12-31 03141356 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03141356 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 03141356







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


BRAMLEY WINDOW SYSTEMS LIMITED






































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BRAMLEY WINDOW SYSTEMS LIMITED
 


 
COMPANY INFORMATION


Directors
S Butler 
T Butler 




Company secretary
T Butler



Registered number
03141356



Registered office
The Tannery
Tannery Lane

Gosden Common

Bramley

Guildford

GU5 0AB




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


BRAMLEY WINDOW SYSTEMS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


BRAMLEY WINDOW SYSTEMS LIMITED
REGISTERED NUMBER:03141356



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
60,726
53,890

  
60,726
53,890

Current assets
  

Stocks
  
29,442
27,612

Debtors
 5 
390,024
280,194

Cash at bank and in hand
  
264,406
322,887

  
683,872
630,693

Creditors: amounts falling due within one year
 6 
(269,087)
(276,851)

Net current assets
  
 
 
414,785
 
 
353,842

Total assets less current liabilities
  
475,511
407,732

  

Net assets
  
475,511
407,732


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
474,511
406,732

  
475,511
407,732


Page 1

 


BRAMLEY WINDOW SYSTEMS LIMITED
REGISTERED NUMBER:03141356


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




................................................
S Butler
Director

Date: 2 May 2025

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

Page 2

 


BRAMLEY WINDOW SYSTEMS LIMITED
 


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

1.


General information

These financial statements have been prepared in compliance with FRS102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
 
The company is a private company limited by shares, registered in England and Wales. The address of its 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.

 
2.4

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 reporting date in the countries where the Company operates and generates income.


Page 3

 


BRAMLEY WINDOW SYSTEMS LIMITED
 


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

2.Accounting policies (continued)

 
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:

Plant and machinery
-
25%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
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

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 reporting 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 16 (2023 - 16).

Page 4

 


BRAMLEY WINDOW SYSTEMS LIMITED
 


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

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 January 2024
7,470
128,046
7,024
142,540


Additions
-
24,995
-
24,995



At 31 December 2024

7,470
153,041
7,024
167,535



Depreciation


At 1 January 2024
4,225
77,410
7,015
88,650


Charge for the year on owned assets
811
17,346
2
18,159



At 31 December 2024

5,036
94,756
7,017
106,809



Net book value



At 31 December 2024
2,434
58,285
7
60,726



At 31 December 2023
3,245
50,636
9
53,890

Page 5

 


BRAMLEY WINDOW SYSTEMS LIMITED
 


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

5.


Debtors


2024
2023
£
£



Trade debtors
53,919
32,280

Amounts owed by group undertakings
311,060
210,075

Prepayments and accrued income
25,045
37,839

390,024
280,194



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
37,973
23,428

Amounts owed to group undertakings
100
100

Corporation tax
29,553
42,657

Other taxation and social security
62,503
60,262

Obligations under finance lease and hire purchase contracts
-
3,796

Other creditors
4,743
5,175

Accruals and deferred income
134,215
141,433

269,087
276,851


Inlcuded in other creditors is a loan from the director of £2,457 (2023: £2,838) which is interest free and repayable on demand.

 
Page 6