Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302025-05-01false2023-10-01No description of principal activity66falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07769424 2023-10-01 2024-09-30 07769424 2022-10-01 2023-09-30 07769424 2024-09-30 07769424 2023-09-30 07769424 c:Director2 2023-10-01 2024-09-30 07769424 d:Buildings d:ShortLeaseholdAssets 2023-10-01 2024-09-30 07769424 d:Buildings d:ShortLeaseholdAssets 2024-09-30 07769424 d:Buildings d:ShortLeaseholdAssets 2023-09-30 07769424 d:OfficeEquipment 2023-10-01 2024-09-30 07769424 d:OfficeEquipment 2024-09-30 07769424 d:OfficeEquipment 2023-09-30 07769424 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07769424 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07769424 d:CurrentFinancialInstruments 2024-09-30 07769424 d:CurrentFinancialInstruments 2023-09-30 07769424 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07769424 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07769424 d:ShareCapital 2024-09-30 07769424 d:ShareCapital 2023-09-30 07769424 d:RetainedEarningsAccumulatedLosses 2024-09-30 07769424 d:RetainedEarningsAccumulatedLosses 2023-09-30 07769424 c:FRS102 2023-10-01 2024-09-30 07769424 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07769424 c:FullAccounts 2023-10-01 2024-09-30 07769424 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07769424 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 07769424









NAPA (MANCHESTER) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
NAPA (MANCHESTER) LIMITED
REGISTERED NUMBER: 07769424

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
481
301

  
481
301

Current assets
  

Debtors: amounts falling due within one year
 5 
11,411
11,367

Cash at bank and in hand
 6 
5,450
1,508

  
16,861
12,875

Creditors: amounts falling due within one year
 7 
(48,377)
(41,662)

Net current liabilities
  
 
 
(31,516)
 
 
(28,787)

Total assets less current liabilities
  
(31,035)
(28,486)

  

Net liabilities
  
(31,035)
(28,486)


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(31,037)
(28,488)

  
(31,035)
(28,486)


Page 1

 
NAPA (MANCHESTER) LIMITED
REGISTERED NUMBER: 07769424
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 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 on 1 May 2025.




................................................
A Caruana
Director

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

Page 2

 
NAPA (MANCHESTER) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Napa (Manchester) Limited is a private limited company limited by shares, registered in the United Kingdom number 07769424. Its registered office is Manor House, 35 St Thomas's Road, Chorley, Lancashire, PR7 1HP.

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

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
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.

Page 3

 
NAPA (MANCHESTER) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

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, using the straight-line method.

Depreciation is provided on the following basis:

S/Term Leasehold Property
-
10% Straight Line
Office equipment
-

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.

 
2.6

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 4

 
NAPA (MANCHESTER) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Employees

2024
2023
£
£

Wages and salaries
21,534
23,066

21,534
23,066


The average monthly number of employees, including directors, during the year was 6 (2023 - 6).


4.


Tangible fixed assets





S/Term Leasehold Property
Office equipment
Total

£
£
£



Cost or valuation


At 1 October 2023
2,153
629
2,782


Additions
-
297
297



At 30 September 2024

2,153
926
3,079



Depreciation


At 1 October 2023
2,153
329
2,482


Charge for the year on owned assets
-
116
116



At 30 September 2024

2,153
445
2,598



Net book value



At 30 September 2024
-
481
481



At 30 September 2023
1
300
301


5.


Debtors

2024
2023
£
£


Other debtors
10,119
10,074

Prepayments and accrued income
1,292
1,293

11,411
11,367
Page 5

 
NAPA (MANCHESTER) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.Debtors (continued)




6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,450
1,508

5,450
1,508



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
114
-

Corporation tax
660
660

Other taxation and social security
-
202

Other creditors
45,263
38,580

Accruals and deferred income
2,340
2,220

48,377
41,662


 
Page 6