Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-20false2023-09-01No description of principal activity44falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12626727 2023-09-01 2024-08-31 12626727 2022-09-01 2023-08-31 12626727 2024-08-31 12626727 2023-08-31 12626727 c:Director1 2023-09-01 2024-08-31 12626727 c:RegisteredOffice 2023-09-01 2024-08-31 12626727 d:MotorVehicles 2023-09-01 2024-08-31 12626727 d:MotorVehicles 2024-08-31 12626727 d:MotorVehicles 2023-08-31 12626727 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 12626727 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 12626727 d:ComputerEquipment 2023-09-01 2024-08-31 12626727 d:ComputerEquipment 2024-08-31 12626727 d:ComputerEquipment 2023-08-31 12626727 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 12626727 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 12626727 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 12626727 d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 12626727 d:CurrentFinancialInstruments 2024-08-31 12626727 d:CurrentFinancialInstruments 2023-08-31 12626727 d:Non-currentFinancialInstruments 2024-08-31 12626727 d:Non-currentFinancialInstruments 2023-08-31 12626727 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12626727 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12626727 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 12626727 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 12626727 d:ShareCapital 2024-08-31 12626727 d:ShareCapital 2023-08-31 12626727 d:RetainedEarningsAccumulatedLosses 2024-08-31 12626727 d:RetainedEarningsAccumulatedLosses 2023-08-31 12626727 c:FRS102 2023-09-01 2024-08-31 12626727 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12626727 c:FullAccounts 2023-09-01 2024-08-31 12626727 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12626727 d:HirePurchaseContracts d:WithinOneYear 2024-08-31 12626727 d:HirePurchaseContracts d:WithinOneYear 2023-08-31 12626727 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-08-31 12626727 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-08-31 12626727 2 2023-09-01 2024-08-31 12626727 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company registration number: 12626727







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024


KIER CHARLES PROPERTY SERVICES LIMITED






































img7abc.png                        

 


KIER CHARLES PROPERTY SERVICES LIMITED
 


 
COMPANY INFORMATION


Director
K Preece 




Registered number
12626727



Registered office
Magna House
18-32 London Road

Staines-Upon-Thames

Surrey

TW18 4BP




Trading Address
The Barn
Holt Lane

Hook

Hampshire

RG27 9ER






Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


KIER CHARLES PROPERTY SERVICES LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7


 


KIER CHARLES PROPERTY SERVICES LIMITED
REGISTERED NUMBER:12626727



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
27,849
34,877

  
27,849
34,877

Current assets
  

Debtors: amounts falling due within one year
 5 
98,337
49,505

Cash at bank and in hand
  
71,087
11,279

  
169,424
60,784

Creditors: amounts falling due within one year
 6 
(174,223)
(66,274)

Net current liabilities
  
 
 
(4,799)
 
 
(5,490)

Total assets less current liabilities
  
23,050
29,387

Creditors: amounts falling due after more than one year
 7 
(22,635)
(27,258)

  

Net assets
  
415
2,129


Capital and reserves
  

Called up share capital 
  
110
110

Profit and loss account
  
305
2,019

  
415
2,129


Page 1

 


KIER CHARLES PROPERTY SERVICES LIMITED
REGISTERED NUMBER:12626727


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




K Preece
Director

Date: 20 May 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


KIER CHARLES PROPERTY SERVICES LIMITED
 


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

1.


General information

Kier Charles Property Services  Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is given in the company information page of these financial statements.  
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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

Going concern

The financial statements have been prepared on a going concern basis, no significant judgements or estimates have been used by management in assessing the appropriateness of going concern.

 
2.3

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.

 
2.4

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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

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

Page 3

 


KIER CHARLES PROPERTY SERVICES LIMITED
 


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

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

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.


 
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.

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:

Motor vehicles
-
20% Reducing balance
Computer equipment
-
33% 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.

Page 4

 


KIER CHARLES PROPERTY SERVICES LIMITED
 


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

2.Accounting policies (continued)

 
2.10

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average number of monthly employees, including directors, during the year was 4 (2023 - 4).


4.


Tangible fixed assets





Motor vehicles
Computer equipment
Total

£
£
£



Cost or valuation


At 1 September 2023
35,065
1,316
36,381



At 31 August 2024

35,065
1,316
36,381



Depreciation


At 1 September 2023
584
920
1,504


Charge for the year on owned assets
-
132
132


Charge for the year on financed assets
6,896
-
6,896



At 31 August 2024

7,480
1,052
8,532



Net book value



At 31 August 2024
27,585
264
27,849



At 31 August 2023
34,481
396
34,877

Page 5

 


KIER CHARLES PROPERTY SERVICES LIMITED
 


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

           4.Tangible fixed assets (continued)

Included within fixed assets are assets under a hire purchase agreement with a net book value of £27,585 (2023 - £34,481).


5.


Debtors

2024
2023
£
£


Trade debtors
34,326
48,288

Other debtors
63,819
925

Prepayments and accrued income
192
292

98,337
49,505



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
22,442
10,757

Corporation tax
7,192
2,874

Other taxation and social security
70,089
36,494

Obligations under finance lease and hire purchase contracts
4,623
4,425

Other creditors
65,877
7,874

Accruals and deferred income
4,000
3,850

174,223
66,274


Page 6

 


KIER CHARLES PROPERTY SERVICES LIMITED
 


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

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
22,635
27,258

22,635
27,258


The following liabilities were secured:

2024
2023
£
£



Hire purchase and finance leases
28,740
31,683

28,740
31,683

Details of security provided:

Hire purchase and finance lease agreements are secured against the fixed assets to which they pertain.


8.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
4,557
4,802

Between 1-5 years
24,183
26,881

28,740
31,683


9.


Transactions with directors

At the balance sheet date the director owed the company £63,819 (2023 - nil). Interest is being accrued at a rate of 2.25% on these loans and are repayable on demand.


2024
2023
£
£

Balance at the start of the year
-
2,139
Amounts advanced
63,819
-
Amounts repaid
-
(2,139)
Balance at the end of the year
63,819
-

 
Page 7