Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-311The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2024-01-01No description of principal activity1truetruefalse 13036311 2024-01-01 2024-12-31 13036311 2023-01-01 2023-12-31 13036311 2024-12-31 13036311 2023-12-31 13036311 c:Director1 2024-01-01 2024-12-31 13036311 d:CurrentFinancialInstruments 2024-12-31 13036311 d:CurrentFinancialInstruments 2023-12-31 13036311 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13036311 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13036311 d:ShareCapital 2024-12-31 13036311 d:ShareCapital 2023-12-31 13036311 d:RetainedEarningsAccumulatedLosses 2024-12-31 13036311 d:RetainedEarningsAccumulatedLosses 2023-12-31 13036311 c:OrdinaryShareClass1 2024-01-01 2024-12-31 13036311 c:OrdinaryShareClass1 2024-12-31 13036311 c:OrdinaryShareClass1 2023-12-31 13036311 c:OrdinaryShareClass2 2024-01-01 2024-12-31 13036311 c:OrdinaryShareClass2 2024-12-31 13036311 c:OrdinaryShareClass2 2023-12-31 13036311 c:FRS102 2024-01-01 2024-12-31 13036311 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13036311 c:FullAccounts 2024-01-01 2024-12-31 13036311 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13036311 2 2024-01-01 2024-12-31 13036311 6 2024-01-01 2024-12-31 13036311 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13036311










T. MORRISH LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
T. MORRISH LTD
REGISTERED NUMBER: 13036311

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
193,431
482,528

  
193,431
482,528

Current assets
  

Debtors: amounts falling due within one year
 5 
180,100
-

Cash at bank and in hand
 6 
99,490
20,307

  
279,590
20,307

Creditors: amounts falling due within one year
 7 
(27,488)
(37,595)

Net current assets/(liabilities)
  
 
 
252,102
 
 
(17,288)

Total assets less current liabilities
  
445,533
465,240

  

Net assets
  
445,533
465,240


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
445,433
465,140

  
445,533
465,240


Page 1

 
T. MORRISH LTD
REGISTERED NUMBER: 13036311
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 profit and loss account 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: 




T Morrish
Director

Date: 8 June 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
T. MORRISH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

T. Morrish Limited, 13036311, is a private limited company, limited by shares, incorporated in England and Wales, with a registered office address and principal place of business at Unit 83 Mochdre Industrial Estate, Newtown, Powys, SY16 4LE 

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:

Turnover comprises revenue recognised by the company in respect of its share of profits and losses from its investment in Innova Mill.

 
2.3

Interest income

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

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


 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.

Page 3

 
T. MORRISH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
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.

 
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

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


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 January 2024
482,528


Additions
156,846


Disposals
(445,943)



At 31 December 2024
193,431





5.


Debtors

2024
2023
£
£


Other debtors
180,100
-

180,100
-


Page 4

 
T. MORRISH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
99,490
20,307

99,490
20,307



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Tax and social security
27,488
23,487

Other creditors
-
14,108

27,488
37,595



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



75 (2023 - 75) Ordinary A shares of £1.00 each
75
75
25 (2023 - 25) Ordinary B shares of £1.00 each
25
25

100

100



9.


Transactions with directors

Included within other debtors is a loan to the directors amounting to £180,099 (2023: CR £14,108).There
were debits to the loan accounts of £348,566 and credits of £154,250. Interest was charged at the official rate, the loan had no fixed repayment date and was unsecured

 
Page 5