Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31truefalse2024-04-01falseNo description of principal activity22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12507545 2024-04-01 2025-03-31 12507545 2023-04-01 2024-03-31 12507545 2025-03-31 12507545 2024-03-31 12507545 c:Director1 2024-04-01 2025-03-31 12507545 c:Director2 2024-04-01 2025-03-31 12507545 c:RegisteredOffice 2024-04-01 2025-03-31 12507545 d:MotorVehicles 2024-04-01 2025-03-31 12507545 d:MotorVehicles 2025-03-31 12507545 d:MotorVehicles 2024-03-31 12507545 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12507545 d:FurnitureFittings 2024-04-01 2025-03-31 12507545 d:FurnitureFittings 2025-03-31 12507545 d:FurnitureFittings 2024-03-31 12507545 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12507545 d:ComputerEquipment 2024-04-01 2025-03-31 12507545 d:ComputerEquipment 2025-03-31 12507545 d:ComputerEquipment 2024-03-31 12507545 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12507545 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12507545 d:CurrentFinancialInstruments 2025-03-31 12507545 d:CurrentFinancialInstruments 2024-03-31 12507545 d:Non-currentFinancialInstruments 2025-03-31 12507545 d:Non-currentFinancialInstruments 2024-03-31 12507545 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12507545 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12507545 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 12507545 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 12507545 d:ShareCapital 2025-03-31 12507545 d:ShareCapital 2024-03-31 12507545 d:RetainedEarningsAccumulatedLosses 2025-03-31 12507545 d:RetainedEarningsAccumulatedLosses 2024-03-31 12507545 c:FRS102 2024-04-01 2025-03-31 12507545 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12507545 c:FullAccounts 2024-04-01 2025-03-31 12507545 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12507545 2 2024-04-01 2025-03-31 12507545 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 12507545







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


ROBERT STYLES LIMITED






































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ROBERT STYLES LIMITED
 


 
COMPANY INFORMATION


Directors
E Styles 
R Styles 




Registered number
12507545



Registered office
3000a Parkway
Whiteley

Fareham

PO15 7FX




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


ROBERT STYLES LIMITED
 



CONTENTS



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


 


ROBERT STYLES LIMITED
REGISTERED NUMBER:12507545



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
106,669
39,185

  
106,669
39,185

Current assets
  

Debtors: amounts falling due within one year
 5 
26,151
25,510

Cash at bank and in hand
  
4,479
18,561

  
30,630
44,071

Creditors: amounts falling due within one year
 6 
(52,814)
(39,565)

Net current (liabilities)/assets
  
 
 
(22,184)
 
 
4,506

Total assets less current liabilities
  
84,485
43,691

Creditors: amounts falling due after more than one year
 7 
(47,387)
-

Provisions for liabilities
  

Deferred tax
  
(24,280)
(7,257)

  
 
 
(24,280)
 
 
(7,257)

Net assets
  
12,818
36,434

Page 1

 


ROBERT STYLES LIMITED
REGISTERED NUMBER:12507545


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
12,718
36,334

  
12,818
36,434


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: 




E Styles
R Styles
Director
Director


Date: 11 June 2025
Date:11 June 2025

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

Page 2

 


ROBERT STYLES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Robert Styles Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page. 
The company's trading address is 41A Portsdown Hill Road, Bedhampton, Havant, Hampshire, PO9 3JU.

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:

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

Interest income

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

 
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

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.

Page 3

 


ROBERT STYLES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
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.


 
2.7

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
-
25%
reducing balance
Fixtures and fittings
-
25%
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.

 
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.

Page 4

 


ROBERT STYLES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.10

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 2 (2024 - 2).


4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2024
64,390
3,420
8,220
76,030


Additions
112,465
-
-
112,465


Disposals
(64,390)
-
-
(64,390)



At 31 March 2025

112,465
3,420
8,220
124,105



Depreciation


At 1 April 2024
28,171
1,977
6,697
36,845


Charge for the year on owned assets
7,365
361
1,036
8,762


Disposals
(28,171)
-
-
(28,171)



At 31 March 2025

7,365
2,338
7,733
17,436



Net book value



At 31 March 2025
105,100
1,082
487
106,669


5.


Debtors

2025
2024
£
£

Page 5

 


ROBERT STYLES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.Debtors (continued)


Trade debtors
26,151
22,510

Other debtors
-
3,000

26,151
25,510



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
-
13,694

Other taxation and social security
23,193
20,004

Obligations under finance lease and hire purchase contracts
22,469
-

Other creditors
4,842
3,852

Accruals and deferred income
2,310
2,015

52,814
39,565



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Net obligations under finance leases and hire purchase contracts
47,387
-

47,387
-



8.


Related party transactions

Included within the creditors due within one year are amounts owed to the director amounting to £4,843 (2024 - £3,853) . This loan is undated and interest free.

 
Page 6