Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-302025-04-30falsefalse2024-05-01No description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00517469 2024-05-01 2025-04-30 00517469 2025-04-30 00517469 2023-05-01 2024-04-30 00517469 2024-04-30 00517469 c:CompanySecretary1 2024-05-01 2025-04-30 00517469 c:Director1 2024-05-01 2025-04-30 00517469 c:Director2 2024-05-01 2025-04-30 00517469 c:RegisteredOffice 2024-05-01 2025-04-30 00517469 d:MotorVehicles 2024-05-01 2025-04-30 00517469 d:MotorVehicles 2025-04-30 00517469 d:MotorVehicles 2024-04-30 00517469 d:FreeholdInvestmentProperty 2025-04-30 00517469 d:FreeholdInvestmentProperty 2024-04-30 00517469 d:CurrentFinancialInstruments 2025-04-30 00517469 d:CurrentFinancialInstruments 2024-04-30 00517469 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 00517469 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 00517469 d:ShareCapital 2025-04-30 00517469 d:ShareCapital 2024-04-30 00517469 d:RevaluationReserve 2025-04-30 00517469 d:RevaluationReserve 2024-04-30 00517469 d:RetainedEarningsAccumulatedLosses 2025-04-30 00517469 d:RetainedEarningsAccumulatedLosses 2024-04-30 00517469 c:FRS102 2024-05-01 2025-04-30 00517469 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 00517469 c:FullAccounts 2024-05-01 2025-04-30 00517469 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 00517469 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure
Company registration number: 00517469







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025


MORGAN AND SMALL LTD






































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MORGAN AND SMALL LTD
 


 
COMPANY INFORMATION


Directors
N M Morgan 
C D Small 




Company secretary
N M Morgan



Registered number
00517469



Registered office
53 West Street

Farnham

Surrey

GU9 7DX




Accountant
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


MORGAN AND SMALL LTD
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


MORGAN AND SMALL LTD
REGISTERED NUMBER:00517469



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Investment property
  
380,000
380,000

  
380,000
380,000

Current assets
  

Cash at bank and in hand
  
54,558
65,023

  
54,558
65,023

Creditors: amounts falling due within one year
 6 
(8,461)
(8,279)

Net current assets
  
 
 
46,097
 
 
56,744

Total assets less current liabilities
  
426,097
436,744

  

Net assets
  
426,097
436,744


Capital and reserves
  

Allotted, called up and fully paid share capital
  
5,000
5,000

Revaluation reserve
  
241,527
241,527

Profit and loss account
  
179,570
190,217

  
426,097
436,744


Page 1

 


MORGAN AND SMALL LTD
REGISTERED NUMBER:00517469


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2025

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: 




................................................
C D Small
Director

Date: 14 June 2025

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

Page 2

 


MORGAN AND SMALL LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

Morgan & Small Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.

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

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable.

 
2.3

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.

Land is not depreciated. Depreciation on other assets 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%

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.

 
2.4

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 3

 


MORGAN AND SMALL LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


At 1 May 2024
2,150



At 30 April 2025

2,150



Depreciation


At 1 May 2024
2,150



At 30 April 2025

2,150



Net book value



At 30 April 2025
-



At 30 April 2024
-


5.


Investment property


Freehold investment property

£



Valuation


At 1 May 2024
380,000



At 30 April 2025
380,000

The 2025 valuations were made by directors, on an open market value for existing use basis.







Page 4

 


MORGAN AND SMALL LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
6,270
6,268

Other creditors
217
217

Accruals and deferred income
1,974
1,794

8,461
8,279


 
Page 5