Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-27falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-09-01falseNo description of principal activity22true 05539793 2023-09-01 2024-08-31 05539793 2022-09-01 2023-08-31 05539793 2024-08-31 05539793 2023-08-31 05539793 c:Director1 2023-09-01 2024-08-31 05539793 c:Director2 2023-09-01 2024-08-31 05539793 c:RegisteredOffice 2023-09-01 2024-08-31 05539793 d:ComputerEquipment 2023-09-01 2024-08-31 05539793 d:ComputerEquipment 2024-08-31 05539793 d:ComputerEquipment 2023-08-31 05539793 d:OtherPropertyPlantEquipment 2023-09-01 2024-08-31 05539793 d:OtherPropertyPlantEquipment 2024-08-31 05539793 d:OtherPropertyPlantEquipment 2023-08-31 05539793 d:CurrentFinancialInstruments 2024-08-31 05539793 d:CurrentFinancialInstruments 2023-08-31 05539793 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05539793 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 05539793 d:ShareCapital 2024-08-31 05539793 d:ShareCapital 2023-08-31 05539793 d:InvestmentPropertiesRevaluationReserve 2023-09-01 2024-08-31 05539793 d:RetainedEarningsAccumulatedLosses 2024-08-31 05539793 d:RetainedEarningsAccumulatedLosses 2023-08-31 05539793 c:FRS102 2023-09-01 2024-08-31 05539793 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 05539793 c:FullAccounts 2023-09-01 2024-08-31 05539793 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 05539793 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company registration number: 05539793







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024


A.W. STOKES & SONS LIMITED






































img0612.png                        

 


A.W. STOKES & SONS LIMITED
 


 
COMPANY INFORMATION


Directors
G M G Stokes 
M L Garcia 




Registered number
05539793



Registered office
Ashcombe House
5 The Crescent

Leatherhead

Surrey

KT22 8DY




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


A.W. STOKES & SONS LIMITED
 



CONTENTS



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


 


A.W. STOKES & SONS LIMITED
REGISTERED NUMBER:05539793



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
860,000
820,000

  
860,000
820,000

Current assets
  

Debtors: amounts falling due within one year
 5 
4,486
5,343

Cash at bank and in hand
  
239
620

  
4,725
5,963

Creditors: amounts falling due within one year
 6 
(447,603)
(458,790)

Net current liabilities
  
 
 
(442,878)
 
 
(452,827)

Total assets less current liabilities
  
417,122
367,173

Provisions for liabilities
  

Deferred tax
  
(23,758)
(16,158)

  
 
 
(23,758)
 
 
(16,158)

Net assets
  
393,364
351,015

Page 1

 


A.W. STOKES & SONS LIMITED
REGISTERED NUMBER:05539793


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
  
500
500

Profit and loss account
 8 
392,864
350,515

  
393,364
351,015


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: 


G M G Stokes
Director

Date: 27 May 2025

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

Page 2

 


A.W. STOKES & SONS LIMITED
 


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

1.


General information

A. W. Stokes & Sons Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page.
There is no principal place of business.

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

Revenue

Revenue consists of rent receivable and 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.

 
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 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:

Computer equipment
-
3 years 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.

 
2.4

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Income and Retained Earnings.

Page 3

 


A.W. STOKES & SONS LIMITED
 


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

2.Accounting policies (continued)

 
2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
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 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 2 (2023 - 2).

Page 4

 


A.W. STOKES & SONS LIMITED
 


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

4.


Tangible fixed assets





Computer equipment
Investment Property
Total

£
£
£



Cost or valuation


At 1 September 2023
2,492
820,000
822,492


Revaluations
-
40,000
40,000



At 31 August 2024

2,492
860,000
862,492



Depreciation


At 1 September 2023
2,492
-
2,492



At 31 August 2024

2,492
-
2,492



Net book value



At 31 August 2024
-
860,000
860,000



At 31 August 2023
-
820,000
820,000

Investment properties are stated at a market value as determined by the directors of the company. On the historical cost basis these would be included at an original cost of £683,683 (2023 - £683,683).


5.


Debtors

2024
2023
£
£


Other debtors
3,762
3,446

Prepayments and accrued income
724
1,897

4,486
5,343



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,012
500

Corporation tax
7,219
6,926

Other creditors
432,940
435,189

Accruals and deferred income
6,432
16,175

447,603
458,790


Page 5

 


A.W. STOKES & SONS LIMITED
 


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

7.


Transactions with the directors

The following transactions took place with the directors during the course of the current and prior year:

2024
2023
£
£
Amount outstanding at the start of the year

431,743

661,970
 
Amounts advanced

(11,948)

(244,677)
 
Amounts repaid

9,383

14,450
 
Amount outstanding at the end of the year
429,178

431,743
 

No interest has been charged on the loans with the directors.


8.


Reserves

Investment property revaluation reserve

Included within the profit and loss account is an undistributable amount of £152,559 (2023: £120,159) relating to the fair value movement of investment properties in the year after taking into account taxation.

 
Page 6