Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13601083 2023-10-01 2024-09-30 13601083 2022-10-01 2023-09-30 13601083 2024-09-30 13601083 c:Director1 2023-10-01 2024-09-30 13601083 2023-09-30 13601083 2023-10-01 13601083 2022-10-01 13601083 d:PlantMachinery 2023-10-01 2024-09-30 13601083 d:PlantMachinery 2024-09-30 13601083 d:PlantMachinery 2023-09-30 13601083 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 13601083 d:MotorVehicles 2023-10-01 2024-09-30 13601083 d:MotorVehicles 2024-09-30 13601083 d:MotorVehicles 2023-09-30 13601083 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 13601083 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 13601083 d:CurrentFinancialInstruments 2024-09-30 13601083 d:CurrentFinancialInstruments 2023-09-30 13601083 d:Non-currentFinancialInstruments 2024-09-30 13601083 d:Non-currentFinancialInstruments 2023-09-30 13601083 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 13601083 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 13601083 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 13601083 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 13601083 d:ShareCapital 2024-09-30 13601083 d:ShareCapital 2023-09-30 13601083 d:RetainedEarningsAccumulatedLosses 2024-09-30 13601083 d:RetainedEarningsAccumulatedLosses 2023-09-30 13601083 c:FRS102 2023-10-01 2024-09-30 13601083 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13601083 c:FullAccounts 2023-10-01 2024-09-30 13601083 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13601083 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 13601083











SHELL DESIGN & CONSTRUCTION LTD
Unaudited
Financial statements
Information for filing with the registrar
For the Year Ended 30 September 2024

















Coveney Nicholls Limited
Chartered Accountants
The Old Wheel House
31/37 Church Street
Reigate
Surrey
UK
RH2 0AD

 
SHELL DESIGN & CONSTRUCTION LTD
 

Statement of Comprehensive Income
For the Year Ended 30 September 2024

2024
2023
Note
£
£


Profit for the financial year

  

72,314
71,657

Other comprehensive income
  

Total comprehensive income for the year
  
72,314
71,657

The notes on pages 4 to 8 form part of these financial statements.

Page 1

 
SHELL DESIGN & CONSTRUCTION LTD
Registered number:13601083

Statement of Financial Position
As at 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
90,058
13,492

  
90,058
13,492

Current assets
  

Debtors: amounts falling due within one year
 5 
80,525
47,739

Cash at bank and in hand
 6 
4,516
10,039

  
85,041
57,778

Creditors: amounts falling due within one year
 7 
(115,167)
(66,513)

Net current liabilities
  
 
 
(30,126)
 
 
(8,735)

Total assets less current liabilities
  
59,932
4,757

Creditors: amounts falling due after more than one year
 9 
(58,861)
-

  

Net assets
  
1,071
4,757


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
971
4,657

  
1,071
4,757


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 financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 June 2025.




Joshua Horsfall
Page 2

 
SHELL DESIGN & CONSTRUCTION LTD
Registered number:13601083
    
Statement of Financial Position (continued)
As at 30 September 2024

Director



The notes on pages 4 to 8 form part of these financial statements.
 

Page 3

 
SHELL DESIGN & CONSTRUCTION LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 September 2024

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of
the registered office is The Old Wheel House, 31/37 Church Street, Reigate, Surrey, England, RH2 0AD.

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 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:

Sale of goods

Revenue 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 revenue 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

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.

Page 4

 
SHELL DESIGN & CONSTRUCTION LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 September 2024

2.Accounting policies (continued)

 
2.4

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.


 
2.5

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:

Plant and machinery
-
25%
straight line
Motor vehicles
-
25%
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.

 
2.6

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.

 
2.7

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.

 
2.8

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 5

 
SHELL DESIGN & CONSTRUCTION LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 September 2024

2.Accounting policies (continued)

 
2.9

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

2024
2023
£
£

Wages and salaries
9,096
10,896

9,096
10,896


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 October 2023
695
15,941
16,636


Additions
86,885
-
86,885



At 30 September 2024

87,580
15,941
103,521



Depreciation


At 1 October 2023
155
2,989
3,144


Charge for the year on owned assets
6,334
3,985
10,319



At 30 September 2024

6,489
6,974
13,463



Net book value



At 30 September 2024
81,091
8,967
90,058



At 30 September 2023
540
12,952
13,492

Page 6

 
SHELL DESIGN & CONSTRUCTION LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 September 2024

5.


Debtors

2024
2023
£
£


Trade debtors
18,888
21,739

Other debtors
61,637
26,000

80,525
47,739



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
4,516
10,039

4,516
10,039



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
9,412
1,980

Corporation tax
10,353
15,776

Other taxation and social security
41,832
28,818

Obligations under finance lease and hire purchase contracts
30,602
-

Other creditors
19,343
18,939

Accruals and deferred income
3,625
1,000

115,167
66,513


Page 7

 
SHELL DESIGN & CONSTRUCTION LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 September 2024

8.

Director's advances, credits and guarantees


2024

Balance brought forward 
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding

£
£
£
£

Mr J Horsfall
(411)
122,046
(89,317)
32,318

2023

Balance brought forward 
Advances/(credits) to the directors
Amounts repaid
Balance outstanding

£
£
£
£

Mr J Horsfall
-
66,589
(67,000)
(411)


9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
58,861
-

58,861
-


 
Page 8