Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30falsetrue2023-10-01falseNo description of principal activity24The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04478612 2023-10-01 2024-09-30 04478612 2022-04-01 2023-09-30 04478612 2024-09-30 04478612 2023-09-30 04478612 2022-04-01 04478612 c:Director1 2023-10-01 2024-09-30 04478612 d:Buildings 2023-10-01 2024-09-30 04478612 d:PlantMachinery 2023-10-01 2024-09-30 04478612 d:PlantMachinery 2024-09-30 04478612 d:PlantMachinery 2023-09-30 04478612 d:MotorVehicles 2023-10-01 2024-09-30 04478612 d:MotorVehicles 2024-09-30 04478612 d:MotorVehicles 2023-09-30 04478612 d:OfficeEquipment 2023-10-01 2024-09-30 04478612 d:CurrentFinancialInstruments 2024-09-30 04478612 d:CurrentFinancialInstruments 2023-09-30 04478612 d:Non-currentFinancialInstruments 2024-09-30 04478612 d:Non-currentFinancialInstruments 2023-09-30 04478612 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 04478612 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 04478612 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 04478612 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 04478612 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 04478612 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 04478612 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 04478612 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 04478612 d:ShareCapital 2024-09-30 04478612 d:ShareCapital 2023-09-30 04478612 d:RetainedEarningsAccumulatedLosses 2024-09-30 04478612 d:RetainedEarningsAccumulatedLosses 2023-09-30 04478612 c:OrdinaryShareClass1 2023-10-01 2024-09-30 04478612 c:OrdinaryShareClass1 2024-09-30 04478612 c:OrdinaryShareClass1 2023-09-30 04478612 c:OrdinaryShareClass2 2023-10-01 2024-09-30 04478612 c:OrdinaryShareClass2 2024-09-30 04478612 c:OrdinaryShareClass2 2023-09-30 04478612 c:OrdinaryShareClass3 2023-10-01 2024-09-30 04478612 c:OrdinaryShareClass3 2024-09-30 04478612 c:OrdinaryShareClass3 2023-09-30 04478612 c:FRS102 2023-10-01 2024-09-30 04478612 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04478612 c:FullAccounts 2023-10-01 2024-09-30 04478612 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04478612 d:HirePurchaseContracts d:WithinOneYear 2024-09-30 04478612 d:HirePurchaseContracts d:WithinOneYear 2023-09-30 04478612 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-09-30 04478612 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-09-30 04478612 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 04478612 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 04478612 7 2023-10-01 2024-09-30 04478612 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-09-30 04478612 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-09-30 04478612 d:LeasedAssetsHeldAsLessee 2024-09-30 04478612 d:LeasedAssetsHeldAsLessee 2023-09-30 04478612 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 04478612














CANTERBURY DEVELOPMENTS (UK) LTD
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
CANTERBURY DEVELOPMENTS (UK) LTD
REGISTERED NUMBER:04478612

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note

Fixed assets
  

Tangible assets
 4 
-
35,979

Current assets
  

Debtors: amounts falling due within one year
 6 
484,571
409,518

  
484,571
409,518

Creditors: amounts falling due within one year
 7 
(464,796)
(361,724)

Net current assets
  
 
 
19,775
 
 
47,794

Total assets less current liabilities
  
19,775
83,773

Creditors: amounts falling due after more than one year
 8 
(17,629)
(42,971)

Provisions for liabilities
  

Deferred tax
 11 
-
(8,995)

Net assets
  
£2,146
£31,807


Capital and reserves
  

Called up share capital 
 12 
500
500

Profit and loss account
  
1,646
31,307

  
£2,146
£31,807


Page 1

 
CANTERBURY DEVELOPMENTS (UK) LTD
REGISTERED NUMBER:04478612

BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

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: 






___________________________
P Standen
Director

Date: 26 June 2025

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
CANTERBURY DEVELOPMENTS (UK) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The company is a private company, limited by shares, and incorporated in England and Wales under number 04478612.  The registered office is Henwood House, Henwood, Ashford, Kent, TN24 8DH. The principal place of business is 1 The Pear Store, Builders Square, Court Hill, Littlebourne, Kent, CT3 1XU.

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 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

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:

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.

 
2.3

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.

Page 3

 
CANTERBURY DEVELOPMENTS (UK) LTD
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.5

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.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 
CANTERBURY DEVELOPMENTS (UK) LTD
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.


 
2.9

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 an appropriate basis.

Depreciation is provided on the following basis:

Property improvements
-
10%
Straight line
Plant and machinery
-
25%
Reducing balance
Motor vehicles
-
25%
Reducing balance
Office equipment
-
25%
Reducing balance

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.

 
2.10

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 5

 
CANTERBURY DEVELOPMENTS (UK) LTD
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.11

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.

 
2.12

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.
 
2.14

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 2 (2023 - 4).

Page 6

 
CANTERBURY DEVELOPMENTS (UK) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total





At 1 October 2023
57,735
47,949
105,684


Disposals
(57,735)
(47,949)
(105,684)



At 30 September 2024

-
-
-





At 1 October 2023
38,494
31,211
69,705


Disposals
(38,494)
(31,211)
(69,705)



At 30 September 2024

-
-
-



Net book value



At 30 September 2024
£-
£-
£-



At 30 September 2023
£19,241
£16,738
£35,979

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023



Motor vehicles
-
16,738

£-
£16,738

Page 7

 
CANTERBURY DEVELOPMENTS (UK) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Stocks




6.


Debtors

2024
2023


Other debtors
-
1,018

Prepayments and accrued income
484,571
408,500

£484,571
£409,518



7.


Creditors: Amounts falling due within one year

2024
2023

Bank overdrafts
14,267
8,067

Bank loans
22,500
10,000

Trade creditors
30,176
63,256

Corporation tax
32,147
29,844

Other taxation and social security
9,910
6,824

Obligations under finance lease and hire purchase contracts
23,735
24,158

Other creditors
328,443
184,834

Accruals and deferred income
3,618
34,741

£464,796
£361,724


The following liabilities were secured:

2024
2023



Obligations under finance lease and hire purchase contracts
23,735
24,158

Details of security provided:

Finance leases are secured on the assets concerned.

Page 8

 
CANTERBURY DEVELOPMENTS (UK) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8.


Creditors: Amounts falling due after more than one year

2024
2023

Bank loans
-
16,667

Net obligations under finance leases and hire purchase contracts
17,629
26,304

£17,629
£42,971


The following liabilities were secured:

2024
2023


Obligations under finance lease and hire purchase contracts
17,629
26,304

Details of security provided:

Finance leases are secured on the assets concerned.


9.


Loans


Analysis of the maturity of loans is given below:


2024
2023

Amounts falling due within one year

Bank loans
22,500
10,000

Amounts falling due 1-2 years

Bank loans
-
10,000

Amounts falling due 2-5 years

Bank loans
-
6,667


£22,500
£26,667



10.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023


Within one year
23,735
24,158

Between 1-5 years
17,629
26,304

£41,364
£50,462

Page 9

 
CANTERBURY DEVELOPMENTS (UK) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

11.


Deferred taxation




2024
2023





At beginning of year
(8,995)
(35,554)


Charged to profit or loss
8,995
26,559



At end of year
£-
£(8,995)

The deferred taxation balance is made up as follows:

2024
2023


Accelerated capital allowances
£-
£8,995


12.


Share capital

2024
2023
Allotted, called up and fully paid



300 (2023 - 300) Ordinary shares of £1 each
300
300
100 (2023 - 100) Ordinary A shares of £1 each
100
100
100 (2023 - 100) Ordinary B shares of £1 each
100
100

£500

£500



13.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £Nil (2023 - £412l). Contributions totalling £Nil (2023 - £69) were payable to the fund at the balance sheet date and are included in creditors.

Page 10