Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-1729falseSupplier of turf care products and sporting accessories2024-01-01false30truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03613013 2024-01-01 2024-12-31 03613013 2023-01-01 2023-12-31 03613013 2024-12-31 03613013 2023-12-31 03613013 c:Director1 2024-01-01 2024-12-31 03613013 d:Buildings 2024-01-01 2024-12-31 03613013 d:Buildings 2024-12-31 03613013 d:Buildings 2023-12-31 03613013 d:Buildings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 03613013 d:PlantMachinery 2024-01-01 2024-12-31 03613013 d:PlantMachinery 2024-12-31 03613013 d:PlantMachinery 2023-12-31 03613013 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 03613013 d:MotorVehicles 2024-01-01 2024-12-31 03613013 d:MotorVehicles 2024-12-31 03613013 d:MotorVehicles 2023-12-31 03613013 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 03613013 d:FurnitureFittings 2024-01-01 2024-12-31 03613013 d:FurnitureFittings 2024-12-31 03613013 d:FurnitureFittings 2023-12-31 03613013 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 03613013 d:OfficeEquipment 2024-01-01 2024-12-31 03613013 d:OfficeEquipment 2024-12-31 03613013 d:OfficeEquipment 2023-12-31 03613013 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 03613013 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 03613013 d:ComputerSoftware 2024-12-31 03613013 d:ComputerSoftware 2023-12-31 03613013 d:CurrentFinancialInstruments 2024-12-31 03613013 d:CurrentFinancialInstruments 2023-12-31 03613013 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 03613013 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 03613013 d:ShareCapital 2024-12-31 03613013 d:ShareCapital 2023-12-31 03613013 d:CapitalRedemptionReserve 2024-12-31 03613013 d:CapitalRedemptionReserve 2023-12-31 03613013 d:RetainedEarningsAccumulatedLosses 2024-12-31 03613013 d:RetainedEarningsAccumulatedLosses 2023-12-31 03613013 c:FRS102 2024-01-01 2024-12-31 03613013 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03613013 c:FullAccounts 2024-01-01 2024-12-31 03613013 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03613013 d:WithinOneYear 2024-12-31 03613013 d:WithinOneYear 2023-12-31 03613013 d:BetweenOneFiveYears 2024-12-31 03613013 d:BetweenOneFiveYears 2023-12-31 03613013 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2024-01-01 2024-12-31 03613013 2 2024-01-01 2024-12-31 03613013 6 2024-01-01 2024-12-31 03613013 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 03613013










COLLIER TURF CARE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
COLLIER TURF CARE LIMITED
REGISTERED NUMBER: 03613013

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
93,463
-

Tangible assets
 5 
199,928
211,606

  
293,391
211,606

Current assets
  

Stocks
 7 
1,593,422
1,571,527

Debtors: amounts falling due within one year
 8 
237,990
259,227

Cash at bank and in hand
  
563,033
674,921

  
2,394,445
2,505,675

Creditors: amounts falling due within one year
 9 
(1,050,789)
(1,195,798)

Net current assets
  
 
 
1,343,656
 
 
1,309,877

Total assets less current liabilities
  
1,637,047
1,521,483

Provisions for liabilities
  

Deferred tax
  
(39,348)
(49,470)

Net assets
  
1,597,699
1,472,013


Capital and reserves
  

Called up share capital 
  
6,450
6,450

Capital redemption reserve
  
5,550
5,550

Profit and loss account
  
1,585,699
1,460,013

  
1,597,699
1,472,013


Page 1

 
COLLIER TURF CARE LIMITED
REGISTERED NUMBER: 03613013
    
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 income statement 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: 

A Harding
Director

Date: 17 May 2025

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
COLLIER TURF CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Collier Turf Care Limited is a private company limited by shares and incorporated in England and Wales, registration number 03613013. The registered office is Drury Square, Beeston, Kings Lynn, Norfolk, PE32 2NA.

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 financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

 
2.2

Going concern

The directors have considered the current financial stength of the Company at the time of signing the financial statements, together with the range of measures they can take to mitigate ongoing costs should they need to.
Based on this, the directors have concluded that the Company will have adequate resources to continue in operational existence for the foreseeable future and at least twelve months from the date of signing these financial statements, they therefore continue to adopt the going concern basis of accounting in preparing these financial statements.

Page 3

 
COLLIER TURF CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

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.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.5

Interest income

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

 
2.6

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.

Page 4

 
COLLIER TURF CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 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.


 
2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.9

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 5

 
COLLIER TURF CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following methods.

Depreciation is provided on the following basis:

Freehold property
-
10%, 6.66%, 25% straight line
Plant and machinery
-
10%, 15%, 20%, 25% straight line or 25% reducing balance
Motor vehicles
-
10%, 33.3% straight line or 25%, 30% reducing balance
Fixtures and fittings
-
5%, 10%, 12.5%, 33.3% straight line or 10%, 25% reducing balance
Office equipment
-
20%, 33.3% straight line

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.

 
2.10

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.11

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.

 
2.12

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.13

Cash at bank and in hand

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.14

Creditors

Short-term creditors are measured at the transaction price.

Page 6

 
COLLIER TURF CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.15

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.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.16

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 30 (2023 - 29).

Page 7

 
COLLIER TURF CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Intangible assets




Website costs

£



Cost


Additions
93,463



At 31 December 2024

93,463






Net book value



At 31 December 2024
93,463



At 31 December 2023
-



Page 8

 
COLLIER TURF CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Tangible fixed assets





Leasehold property
Plant and machinery
Motor vehicles
Fixtures
 and fittings
Office equipment
Total

£
£
£
£
£
£



Cost or valuation


At 1 January 2024
8,316
107,627
319,073
70,842
115,693
621,551


Additions
-
3,970
65,543
2,060
5,294
76,867


Disposals
-
-
(80,774)
-
(3,650)
(84,424)



At 31 December 2024

8,316
111,597
303,842
72,902
117,337
613,994



Depreciation


At 1 January 2024
7,608
69,922
190,097
55,002
87,316
409,945


Charge for the year on owned assets
401
10,185
47,646
4,958
11,873
75,063


Disposals
-
-
(70,942)
-
-
(70,942)



At 31 December 2024

8,009
80,107
166,801
59,960
99,189
414,066



Net book value



At 31 December 2024
307
31,490
137,041
12,942
18,148
199,928



At 31 December 2023
708
37,705
128,976
15,840
28,377
211,606

Page 9

 
COLLIER TURF CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
100



At 31 December 2024

100



Impairment


At 1 January 2024
100



At 31 December 2024

100



Net book value



At 31 December 2024
-



At 31 December 2023
-


7.


Stocks

2024
2023
£
£

Finished goods
1,593,422
1,571,527

1,593,422
1,571,527



8.


Debtors

2024
2023
£
£


Trade debtors
207,019
232,457

Prepayments and accrued income
30,971
26,770

237,990
259,227


Page 10

 
COLLIER TURF CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
733,827
833,913

Accruals and deferred income
103,013
139,567

Taxation and social security
103,243
84,575

Other creditors
284
9,479

Corporation tax
110,422
128,264

1,050,789
1,195,798



10.


Contingent liabilities

The Company acts as a guarantor in relation to a loan received within the parent company.


11.


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 £61,102 (2023 - £124,927). The amounts payable to the fund at the year end amounted to £284 (2023 - £9,479).


12.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
18,013
8,548

Later than 1 year and not later than 5 years
42,109
1,169

60,122
9,717

 
Page 11