Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30false0No description of principal activity0true2023-10-01falsefalse 06985500 2023-10-01 2024-09-30 06985500 2022-10-01 2023-09-30 06985500 2024-09-30 06985500 2023-09-30 06985500 c:Director4 2023-10-01 2024-09-30 06985500 d:CurrentFinancialInstruments 2024-09-30 06985500 d:CurrentFinancialInstruments 2023-09-30 06985500 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 06985500 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 06985500 d:ShareCapital 2024-09-30 06985500 d:ShareCapital 2023-09-30 06985500 d:RetainedEarningsAccumulatedLosses 2024-09-30 06985500 d:RetainedEarningsAccumulatedLosses 2023-09-30 06985500 c:FRS102 2023-10-01 2024-09-30 06985500 c:Audited 2023-10-01 2024-09-30 06985500 c:FullAccounts 2023-10-01 2024-09-30 06985500 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06985500 c:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 06985500 2 2023-10-01 2024-09-30 06985500 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 06985500










CELTIC CLADDING SERVICES LTD










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
CELTIC CLADDING SERVICES LTD
REGISTERED NUMBER: 06985500

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
25,802
24,838

Cash at bank and in hand
 5 
149,911
127,848

  
175,713
152,686

Creditors: amounts falling due within one year
 6 
(16,854)
(27,922)

Net current assets
  
 
 
158,859
 
 
124,764

Total assets less current liabilities
  
158,859
124,764

  

Net assets
  
158,859
124,764


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
158,759
124,664

  
158,859
124,764


Page 1

 
CELTIC CLADDING SERVICES LTD
REGISTERED NUMBER: 06985500
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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: 




M Gibson
Director

Date: 28 March 2025

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

Page 2

 
CELTIC CLADDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Celtic Cladding Services Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 06985500 and registered office is Cross Hands Business Park, Cross Hands, Llanelli, Carmarthenshire, SA14 6RE.
The presentation currency of the financial statements is the Pound Sterling (£).
Monetary amounts in these statements are rounded to the nearest £.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

In preparing the financial statements, the directors have considered the current financial position of the company and its likely future cashflows. 
At the date of signing the financial statements, after making appropriate enquiries and examining those areas which could give rise to financial exposure, the directors are satisified that the company will have adequate resoruces to continue its operations for the foresseable future.
Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Page 3

 
CELTIC CLADDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.3

Turnover and Revenue recognition

Turnover represents amounts derived from the provision of goods which fall within the company's ordinary activities after deduction of trade discounts and value added tax. The turnover, which arises in the United Kingdom, is attributable to the company's principal activity. 

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.

 
2.4

Interest income

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

Page 4

 
CELTIC CLADDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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 balance sheet date.


 
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

 
CELTIC CLADDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

  
2.9

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. 


3.


Debtors

2024
2023
£
£


Trade debtors
25,393
24,838

VAT
409
-

25,802
24,838



4.


Employees

The Company has no employees other than the directors, who did not receive any remuneration during the current or prior year. 


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
149,911
127,848

149,911
127,848


Page 6

 
CELTIC CLADDING SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
13,891
18,660

Corporation tax
2,963
4,479

VAT
-
440

Accruals and deferred income
-
4,343

16,854
27,922


Amounts owed to group undertakings represent amounts owed to Shufflebottom Limited, a fellow subsidiary of WAA (Holdings) Limited, in respect of a trading debt. The balance has been repaid in full after the year-end. 


7.


Controlling party

The parent company is WAA (Holdings) Limited.  

The controlling party of WAA (Holdings) Limited is ESG Bidco 2 Ltd. 


8.


Auditors' information

The auditors' report on the financial statements for the year ended 30 September 2024 was unqualified.

The audit report was signed on 17 April 2025 by Brian Garland BA ACA (Senior statutory auditor) on behalf of MHA.

MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542). 

 
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