Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302025-05-272023-12-01falsethe principle activity is that of a holding company22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13714758 2023-12-01 2024-09-30 13714758 2022-12-01 2023-11-30 13714758 2024-09-30 13714758 2023-11-30 13714758 c:Director1 2023-12-01 2024-09-30 13714758 d:Buildings 2023-12-01 2024-09-30 13714758 d:Buildings 2024-09-30 13714758 d:Buildings 2023-11-30 13714758 d:Buildings d:OwnedOrFreeholdAssets 2023-12-01 2024-09-30 13714758 d:LandBuildings 2024-09-30 13714758 d:LandBuildings 2023-11-30 13714758 d:CurrentFinancialInstruments 2024-09-30 13714758 d:CurrentFinancialInstruments 2023-11-30 13714758 d:Non-currentFinancialInstruments 2024-09-30 13714758 d:Non-currentFinancialInstruments 2023-11-30 13714758 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 13714758 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13714758 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 13714758 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 13714758 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 13714758 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-11-30 13714758 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 13714758 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-11-30 13714758 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-09-30 13714758 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-11-30 13714758 d:ShareCapital 2024-09-30 13714758 d:ShareCapital 2023-11-30 13714758 d:RetainedEarningsAccumulatedLosses 2024-09-30 13714758 d:RetainedEarningsAccumulatedLosses 2023-11-30 13714758 c:FRS102 2023-12-01 2024-09-30 13714758 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-09-30 13714758 c:FullAccounts 2023-12-01 2024-09-30 13714758 c:PrivateLimitedCompanyLtd 2023-12-01 2024-09-30 13714758 e:PoundSterling 2023-12-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 13714758










MULTIPLANT HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
MULTIPLANT HOLDINGS LIMITED
REGISTERED NUMBER: 13714758

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

30 September
30 November
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
684,663
685,809

  
684,663
685,809

Current assets
  

Debtors: amounts falling due within one year
 5 
-
50

Cash at bank and in hand
 6 
2,995
1,057

  
2,995
1,107

Creditors: amounts falling due within one year
 7 
(377,258)
(369,895)

Net current liabilities
  
 
 
(374,263)
 
 
(368,788)

Total assets less current liabilities
  
310,400
317,021

Creditors: amounts falling due after more than one year
 8 
(298,431)
(311,239)

  

Net assets
  
11,969
5,782


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
11,869
5,682

  
11,969
5,782


Page 1

 
MULTIPLANT HOLDINGS LIMITED
REGISTERED NUMBER: 13714758
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 period 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: 




M Reynolds
Director

Date: 27 May 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
MULTIPLANT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

The company is a private company incorporated in the United Kingdom and registered in England and Wales. The address of the registered office and principal place of business is 73 Southern Road, Thame, Oxfordshire, OX9 2ED.

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 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

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.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

Page 3

 
MULTIPLANT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

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 balance sheet date in the countries where the Company operates and generates income.


 
2.6

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:

Freehold property
-
50 years

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

Page 4

 
MULTIPLANT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2023 - 2).


4.


Tangible fixed assets







Freehold property

£



Cost or valuation


At 1 December 2023
688,101



At 30 September 2024

688,101



Depreciation


At 1 December 2023
2,292


Charge for the period on owned assets
1,146



At 30 September 2024

3,438



Net book value



At 30 September 2024
684,663



At 30 November 2023
685,809

Page 5

 
MULTIPLANT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

           4.Tangible fixed assets (continued)




The net book value of land and buildings may be further analysed as follows:


30 September
30 November
2024
2023
£
£

Freehold
684,663
685,809

684,663
685,809


The carrying amount of investment property, which the Company rents to another group entity when it has chosen to account for such properties using the cost model is £684,663 (2023 - £685,809)


5.


Debtors

30 September
30 November
2024
2023
£
£


Other debtors
-
50

-
50



6.


Cash and cash equivalents

30 September
30 November
2024
2023
£
£

Cash at bank and in hand
2,995
1,057

2,995
1,057


Page 6

 
MULTIPLANT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

7.


Creditors: Amounts falling due within one year

30 September
30 November
2024
2023
£
£

Bank loans
14,517
14,124

Corporation tax
3,591
1,871

Other creditors
355,251
353,301

Accruals and deferred income
3,899
599

377,258
369,895



8.


Creditors: Amounts falling due after more than one year

30 September
30 November
2024
2023
£
£

Bank loans
298,431
311,239

298,431
311,239


The following liabilities were secured:

30 September
30 November
2024
2023
£
£



Bank loans
312,948
325,363

312,948
325,363

Details of security provided:

The bank loan is secured with a fixed charge over the property held by the company.

Page 7

 
MULTIPLANT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

9.


Loans


Analysis of the maturity of loans is given below:


30 September
30 November
2024
2023
£
£

Amounts falling due within one year

Bank loans
14,517
14,124


14,517
14,124

Amounts falling due 1-2 years

Bank loans
15,485
15,063


15,485
15,063

Amounts falling due 2-5 years

Bank loans
56,032
71,232


56,032
71,232

Amounts falling due after more than 5 years

Bank loans
226,915
224,943

226,915
224,943

312,949
325,362



10.


Related party transactions

During the year the company received rental income of £31,500 (2023: £38,500) from Multiplant Limited, a company in which M Reynolds and K Reynolds are directors.


11.


Controlling party

Throughout the period and the prior period the company was controlled by the directors who own all of the shares.

 
Page 8