Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-312025-05-15The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £10,569. Contributions totalling £nil were payable to the fund at the balance sheet date. 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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.2023-11-01true11Freight transport by roadfalse6trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13444744 2023-11-01 2024-10-31 13444744 2022-11-01 2023-10-31 13444744 2024-10-31 13444744 2023-10-31 13444744 2022-11-01 13444744 c:Director1 2023-11-01 2024-10-31 13444744 d:PlantMachinery 2023-11-01 2024-10-31 13444744 d:PlantMachinery 2024-10-31 13444744 d:PlantMachinery 2023-10-31 13444744 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 13444744 d:MotorVehicles 2023-11-01 2024-10-31 13444744 d:MotorVehicles 2024-10-31 13444744 d:MotorVehicles 2023-10-31 13444744 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 13444744 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 13444744 d:CurrentFinancialInstruments 2024-10-31 13444744 d:CurrentFinancialInstruments 2023-10-31 13444744 d:Non-currentFinancialInstruments 2024-10-31 13444744 d:Non-currentFinancialInstruments 2023-10-31 13444744 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 13444744 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 13444744 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 13444744 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 13444744 d:ShareCapital 2024-10-31 13444744 d:ShareCapital 2023-10-31 13444744 d:RetainedEarningsAccumulatedLosses 2024-10-31 13444744 d:RetainedEarningsAccumulatedLosses 2023-10-31 13444744 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 13444744 d:AcceleratedTaxDepreciationDeferredTax 2023-10-31 13444744 c:OrdinaryShareClass1 2023-11-01 2024-10-31 13444744 c:OrdinaryShareClass1 2024-10-31 13444744 c:OrdinaryShareClass1 2023-10-31 13444744 c:FRS102 2023-11-01 2024-10-31 13444744 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13444744 c:FullAccounts 2023-11-01 2024-10-31 13444744 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13444744 d:HirePurchaseContracts d:WithinOneYear 2024-10-31 13444744 d:HirePurchaseContracts d:WithinOneYear 2023-10-31 13444744 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-10-31 13444744 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-10-31 13444744 2 2023-11-01 2024-10-31 13444744 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13444744










C P EVANS TRANSPORT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

 
C P EVANS TRANSPORT LIMITED
REGISTERED NUMBER: 13444744

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
                                                                                                                Note
£
£

Fixed assets
  

Tangible assets
 4 
728,615
511,205

  
728,615
511,205

Current assets
  

Debtors: amounts falling due within one year
 5 
346,218
180,805

Cash at bank and in hand
 6 
400,671
303,919

  
746,889
484,724

Creditors: amounts falling due within one year
 7 
(525,014)
(409,964)

Net current assets
  
 
 
221,875
 
 
74,760

Total assets less current liabilities
  
950,490
585,965

Creditors: amounts falling due after more than one year
 8 
(159,217)
(148,523)

Provisions for liabilities
  

Deferred tax
 10 
(182,154)
(97,129)

  
 
 
(182,154)
 
 
(97,129)

Net assets
  
609,119
340,313


Capital and reserves
  

Called up share capital 
 11 
100
100

Profit and loss account
  
609,019
340,213

  
609,119
340,313


Page 1

 
C P EVANS TRANSPORT LIMITED
REGISTERED NUMBER: 13444744
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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 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: 




................................................
Charles Paul Evans
Director

Date: 15 May 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
C P EVANS TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

C P Evans Transport Ltd (company number 13444744) is a private limited company, limited by shares, incorporated in England and Wales, with its registered office at Belmont House, Shrewsbury Business Park, Shrewsbury, Shropshire, SY2 6LG, and its principal place of business at Southern Ash, Gilberts Lane, Whixall, Whitchurch, Shropshire SY13 2PR. 

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.

 
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

Interest income

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

 
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

 
C P EVANS TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.5

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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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 balance sheet 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 balance sheet 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 balance sheet date.


 
2.7

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.

Page 4

 
C P EVANS TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

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

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 5

 
C P EVANS TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.12

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 average monthly number of employees, including directors, during the year was 11 (2023 - 6).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 November 2023
151,207
658,206
809,413


Additions
195,822
264,463
460,285



At 31 October 2024

347,029
922,669
1,269,698



Depreciation


At 1 November 2023
58,480
239,728
298,208


Charge for the year on owned assets
72,138
170,737
242,875



At 31 October 2024

130,618
410,465
541,083



Net book value



At 31 October 2024
216,411
512,204
728,615



At 31 October 2023
92,727
418,478
511,205

Page 6

 
C P EVANS TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
306,790
171,529

Other debtors
22,613
2,918

Prepayments and accrued income
16,815
6,358

346,218
180,805



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
400,671
303,919

400,671
303,919



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
172,993
71,194

Corporation tax
79,284
48,381

VAT payable
55,970
60,029

Obligations under finance lease and hire purchase contracts
83,002
76,510

Other creditors
131,290
151,605

Accruals and deferred income
2,475
2,245

525,014
409,964



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
159,217
148,523

159,217
148,523


Page 7

 
C P EVANS TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
83,002
76,510

Between 1-5 years
159,217
148,523

242,219
225,033


10.


Deferred taxation




2024
2023


£

£






At beginning of year
(97,129)
(75,659)


Charged to profit or loss
(85,025)
(21,470)



At end of year
(182,154)
(97,129)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(182,154)
(97,129)

(182,154)
(97,129)

Page 8

 
C P EVANS TRANSPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

11.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £10,569.
Contributions totalling £nil were payable to the fund at the balance sheet date.


13.


Transactions with directors

During the year the Company operated a loan account with the Director, Mr Paul Evans. At 31 October 2024 the balance payable to Mr Evans was £131,290 (2023: £151,605) and is shown within creditors due within one year. 
The Company also operates a directors loan account with Director, Mr Nick Hazell, which had a debit balance at 31 October 2024. As at 31 October 2024, the amount due to the Company was £22,612. Interest has been charged on the debit balance throughout the year at a rate of 2.25%, which totalled £191 for the year ended 31 Ocober 2024. 

 
Page 9