Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-31false2023-08-01falseConstruction of commercial buildings11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12091638 2023-08-01 2024-07-31 12091638 2022-08-01 2023-07-31 12091638 2024-07-31 12091638 2023-07-31 12091638 c:Director1 2023-08-01 2024-07-31 12091638 d:CurrentFinancialInstruments 2024-07-31 12091638 d:CurrentFinancialInstruments 2023-07-31 12091638 d:Non-currentFinancialInstruments 2024-07-31 12091638 d:Non-currentFinancialInstruments 2023-07-31 12091638 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12091638 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12091638 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 12091638 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 12091638 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-07-31 12091638 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-07-31 12091638 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-07-31 12091638 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-07-31 12091638 d:ShareCapital 2024-07-31 12091638 d:ShareCapital 2023-07-31 12091638 d:RetainedEarningsAccumulatedLosses 2024-07-31 12091638 d:RetainedEarningsAccumulatedLosses 2023-07-31 12091638 c:OrdinaryShareClass1 2023-08-01 2024-07-31 12091638 c:OrdinaryShareClass1 2024-07-31 12091638 c:OrdinaryShareClass1 2023-07-31 12091638 c:OrdinaryShareClass2 2023-08-01 2024-07-31 12091638 c:OrdinaryShareClass2 2024-07-31 12091638 c:OrdinaryShareClass2 2023-07-31 12091638 c:FRS102 2023-08-01 2024-07-31 12091638 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12091638 c:FullAccounts 2023-08-01 2024-07-31 12091638 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12091638 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12091638










THAME BUILDERS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
THAME BUILDERS LIMITED
REGISTERED NUMBER: 12091638

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
54,138
-

Debtors: amounts falling due within one year
 4 
11,364
10,812

Cash at bank and in hand
 5 
99,010
22,711

  
164,512
33,523

Creditors: amounts falling due within one year
 6 
(124,589)
(44,537)

Net current assets/(liabilities)
  
 
 
39,923
 
 
(11,014)

Total assets less current liabilities
  
39,923
(11,014)

Creditors: amounts falling due after more than one year
 7 
(8,834)
(18,873)

  

Net assets/(liabilities)
  
31,089
(29,887)


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
30,989
(29,987)

  
31,089
(29,887)

Page 1

 
THAME BUILDERS LIMITED
REGISTERED NUMBER: 12091638
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 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: 




E Evlat
Director

Date: 6 June 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
THAME BUILDERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Thame Builders Limited is a private Company limited by shares, incorporated in the United Kingdom, whose registered office is Unit 2, Christmas Hill Business Park, Rycote Lane, Thame, Oxfordshire, OX9 2FZ In the directors' opinion the Company has 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

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.

 
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

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.

 
2.5

Borrowing costs

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

Page 3

 
THAME BUILDERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.6

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.


 
2.7

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 balance sheet 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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

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 1 (2023 - 1).

Page 4

 
THAME BUILDERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Debtors

2024
2023
£
£


Trade debtors
8,047
7,250

Other debtors
2,204
2,380

Prepayments and accrued income
1,113
1,182

11,364
10,812



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
99,010
22,711

99,010
22,711



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
29,963
9,948

Trade creditors
36,047
18,249

Corporation tax
25,303
222

Other taxation and social security
25,239
9,461

Other creditors
-
50

Accruals and deferred income
8,037
6,607

124,589
44,537


The following liabilities were secured:




Details of security provided:

The loan is secured by the following deed of charges: 03/02/2025 fixed and floating charge and a negative pledge covering all the property or undertaking of the company.

Page 5

 
THAME BUILDERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
8,834
18,873

8,834
18,873


The following liabilities were secured:




Details of security provided:

The loan is secured by the following deed of charges: 03/02/2025 fixed and floating charge and a negative pledge covering all the property or undertaking of the company.


8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
29,963
9,948


29,963
9,948

Amounts falling due 1-2 years

Bank loans
8,834
9,948


8,834
9,948

Amounts falling due 2-5 years

Bank loans
-
8,926


-
8,926


38,797
28,822


Page 6

 
THAME BUILDERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



50 (2023 - 50) Ordinary A shares of £1.00 each
50
50
50 (2023 - 50) Ordinary B shares of £1.00 each
50
50

100

100



10.


Related party transactions

The company traded with Silent View Windows Limited during the period. The company is controlled by E Evlat and R Evlat. All transactions were undertaken on an arms length basis. The transactions and balances with this company were as follows:


2024
2023
£
£

Sales - Silent View Windows Limited
1,386
-
Sales - Silent View Windows Commercial Limited
2,814
-
Purchases - Silent View Windows Limited
29,659
11,977
Purchases - Silent View Windows Commercial Limited
5,944
-


11.


Controlling party

The company was controlled by E Evlat and R Evlat by virtue of their shareholding throughout this period.
 
Page 7