Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-302025-05-05false2023-12-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.Providing plastering services in the film industry11truetruefalse 08312481 2023-12-01 2024-11-30 08312481 2022-12-01 2023-11-30 08312481 2024-11-30 08312481 2023-11-30 08312481 c:Director1 2023-12-01 2024-11-30 08312481 d:OfficeEquipment 2023-12-01 2024-11-30 08312481 d:OfficeEquipment 2024-11-30 08312481 d:OfficeEquipment 2023-11-30 08312481 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 08312481 d:CurrentFinancialInstruments 2024-11-30 08312481 d:CurrentFinancialInstruments 2023-11-30 08312481 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 08312481 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 08312481 d:ShareCapital 2024-11-30 08312481 d:ShareCapital 2023-11-30 08312481 d:RetainedEarningsAccumulatedLosses 2024-11-30 08312481 d:RetainedEarningsAccumulatedLosses 2023-11-30 08312481 c:OrdinaryShareClass1 2023-12-01 2024-11-30 08312481 c:OrdinaryShareClass1 2024-11-30 08312481 c:FRS102 2023-12-01 2024-11-30 08312481 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 08312481 c:FullAccounts 2023-12-01 2024-11-30 08312481 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 08312481 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 08312481 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 08312481 2 2023-12-01 2024-11-30 08312481 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08312481














EASY PLASTERING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  30 NOVEMBER 2024

 
EASY PLASTERING LIMITED
 

CONTENTS



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


 
EASY PLASTERING LIMITED
REGISTERED NUMBER:08312481

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
617
822

Current assets
  

Cash at bank and in hand
  
6,512
12,145

Creditors: amounts falling due within one year
 5 
(5,711)
(6,829)

Net current assets
  
 
 
801
 
 
5,316

Total assets less current liabilities
  
1,418
6,138

Provisions for liabilities
  

Deferred tax
 6 
(117)
(156)

Net assets
  
1,301
5,982


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
1,201
5,882

  
1,301
5,982


Page 1

 
EASY PLASTERING LIMITED
REGISTERED NUMBER:08312481
    
STATEMENT OF FINANCIAL POSITION (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 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 statement of comprehensive income 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: 




I J Murphy
Director

Date: 5 May 2025

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

Page 2

 
EASY PLASTERING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Easy Plastering Limited is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company was that of providing plastering services in the film industry.

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 comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

 
2.3

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 provided on the following basis:

Office equipment
-
25% reducing balance

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.5

Creditors

Short term creditors are measured at the transaction price.

 
2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
EASY PLASTERING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.7

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 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.

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.



3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
EASY PLASTERING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 December 2023
6,138



At 30 November 2024

6,138



Depreciation


At 1 December 2023
5,316


Charge for the year on owned assets
205



At 30 November 2024

5,521



Net book value



At 30 November 2024
617



At 30 November 2023
822


5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
120
-

Taxation and social security
2,082
3,049

Other creditors
549
900

Accruals and deferred income
2,960
2,880

5,711
6,829


Page 5

 
EASY PLASTERING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

6.


Deferred taxation




2024


£






At beginning of year
(156)


Charged to profit or loss
39



At end of year
(117)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(117)
(156)


7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100


 
Page 6