Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31true22024-09-200falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15968622 2024-09-19 15968622 2024-09-20 2025-03-31 15968622 2023-04-01 2024-09-19 15968622 2025-03-31 15968622 c:Director1 2024-09-20 2025-03-31 15968622 d:CurrentFinancialInstruments 2025-03-31 15968622 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15968622 d:ShareCapital 2025-03-31 15968622 d:RetainedEarningsAccumulatedLosses 2025-03-31 15968622 c:OrdinaryShareClass1 2024-09-20 2025-03-31 15968622 c:OrdinaryShareClass1 2025-03-31 15968622 c:FRS102 2024-09-20 2025-03-31 15968622 c:AuditExempt-NoAccountantsReport 2024-09-20 2025-03-31 15968622 c:FullAccounts 2024-09-20 2025-03-31 15968622 c:PrivateLimitedCompanyLtd 2024-09-20 2025-03-31 15968622 2 2024-09-20 2025-03-31 15968622 6 2024-09-20 2025-03-31 15968622 e:PoundSterling 2024-09-20 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15968622










C & A R ELLIS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

 
C & A R ELLIS LTD
REGISTERED NUMBER: 15968622

BALANCE SHEET
AS AT 31 MARCH 2025

2025
Note
£

Fixed assets
  

Investments
 4 
49,271

  
49,271

Current assets
  

Debtors: amounts falling due within one year
 5 
67,283

Cash at bank and in hand
 6 
2,365

  
69,648

Creditors: amounts falling due within one year
 7 
(31,020)

Net current assets
  
 
 
38,628

Total assets less current liabilities
  
87,899

  

Net assets
  
87,899


Capital and reserves
  

Called up share capital 
 8 
200

Profit and loss account
  
87,699

  
87,899


Page 1

 
C & A R ELLIS LTD
REGISTERED NUMBER: 15968622
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 period 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: 




Charlton Ellis
Director

Date: 3 June 2025

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

Page 2

 
C & A R ELLIS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

C & A R Ellis Ltd, is a private limited company, limited by shares, incorporated in England and Wales,with its registered office and principal place of business at Gaydon Farm, Kineton Road, Gaydon, Warwick, Warwickshire, CV35 0EP.

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

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.


Page 3

 
C & A R ELLIS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less 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.

 
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.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.

Page 4

 
C & A R ELLIS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

4.


Fixed asset investments





Other fixed asset investments

£



Cost or valuation


Additions
118,896


Disposals
(69,625)



At 31 March 2025
49,271





5.


Debtors

2025
£


Other debtors
67,283

67,283



6.


Cash and cash equivalents

2025
£

Cash at bank and in hand
2,365

2,365



7.


Creditors: Amounts falling due within one year

2025
£

Other taxation and social security
30,030

Accruals and deferred income
990

31,020


Page 5

 
C & A R ELLIS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

8.


Share capital

2025
£
Allotted, called up and fully paid


200 Ordinary shares of £1.00 each
200


200 ordinary shares were issued during the company's financial period. Each share has an aggregate
nominal value of £1

 
Page 6