Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302025-05-30trueNo description of principal activity2023-10-01false22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12885045 2023-10-01 2024-09-30 12885045 2022-10-01 2023-09-30 12885045 2024-09-30 12885045 2023-09-30 12885045 c:Director1 2023-10-01 2024-09-30 12885045 d:PlantMachinery 2023-10-01 2024-09-30 12885045 d:PlantMachinery 2024-09-30 12885045 d:PlantMachinery 2023-09-30 12885045 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12885045 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 12885045 d:MotorVehicles 2023-10-01 2024-09-30 12885045 d:MotorVehicles 2024-09-30 12885045 d:MotorVehicles 2023-09-30 12885045 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12885045 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 12885045 d:FurnitureFittings 2023-10-01 2024-09-30 12885045 d:FurnitureFittings 2024-09-30 12885045 d:FurnitureFittings 2023-09-30 12885045 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12885045 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 12885045 d:OfficeEquipment 2023-10-01 2024-09-30 12885045 d:OfficeEquipment 2024-09-30 12885045 d:OfficeEquipment 2023-09-30 12885045 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12885045 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 12885045 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12885045 d:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 12885045 d:Goodwill 2023-10-01 2024-09-30 12885045 d:Goodwill 2024-09-30 12885045 d:Goodwill 2023-09-30 12885045 d:CurrentFinancialInstruments 2024-09-30 12885045 d:CurrentFinancialInstruments 2023-09-30 12885045 d:Non-currentFinancialInstruments 2024-09-30 12885045 d:Non-currentFinancialInstruments 2023-09-30 12885045 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12885045 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12885045 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 12885045 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 12885045 d:ShareCapital 2024-09-30 12885045 d:ShareCapital 2023-09-30 12885045 d:RetainedEarningsAccumulatedLosses 2024-09-30 12885045 d:RetainedEarningsAccumulatedLosses 2023-09-30 12885045 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 12885045 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 12885045 c:FRS102 2023-10-01 2024-09-30 12885045 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12885045 c:FullAccounts 2023-10-01 2024-09-30 12885045 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12885045 d:HirePurchaseContracts d:WithinOneYear 2024-09-30 12885045 d:HirePurchaseContracts d:WithinOneYear 2023-09-30 12885045 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-09-30 12885045 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-09-30 12885045 d:HirePurchaseContracts d:MoreThanFiveYears 2024-09-30 12885045 d:HirePurchaseContracts d:MoreThanFiveYears 2023-09-30 12885045 2 2023-10-01 2024-09-30 12885045 d:Goodwill d:OwnedIntangibleAssets 2023-10-01 2024-09-30 12885045 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 12885045










BLUE ROSE LANDSCAPES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
BLUE ROSE LANDSCAPES LIMITED
REGISTERED NUMBER: 12885045

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
2,000
4,000

Tangible assets
 5 
11,399
14,326

  
13,399
18,326

Current assets
  

Debtors: amounts falling due within one year
 6 
12,004
29,056

Cash at bank and in hand
  
12,370
8,561

  
24,374
37,617

Creditors: amounts falling due within one year
 7 
(31,076)
(43,711)

Net current liabilities
  
 
 
(6,702)
 
 
(6,094)

Total assets less current liabilities
  
6,697
12,232

Creditors: amounts falling due after more than one year
 8 
(4,319)
(9,026)

Provisions for liabilities
  

Deferred tax
 10 
(2,166)
(2,722)

  
 
 
(2,166)
 
 
(2,722)

Net assets
  
212
484


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
210
482

  
212
484


Page 1

 
BLUE ROSE LANDSCAPES LIMITED
REGISTERED NUMBER: 12885045
    
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 30 May 2025.




B Wilson
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
BLUE ROSE LANDSCAPES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.Accounting policies

 
1.1

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:

 
1.2

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.

 
1.3

Interest income

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

 
1.4

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

 
BLUE ROSE LANDSCAPES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.Accounting policies (continued)

 
1.5

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 reporting 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 reporting 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 reporting date.


 
1.6

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
1.7

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.

Page 4

 
BLUE ROSE LANDSCAPES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.Accounting policies (continued)


1.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as below.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
reducing balance
Motor vehicles
-
20%
reducing balance
Fixtures and fittings
-
15%
reducing balance
Office equipment
-
33%
straight line

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.

 
1.8

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.

 
1.9

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.

 
1.10

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.

 
1.11

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.

 
1.12

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.

Page 5

 
BLUE ROSE LANDSCAPES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.


General information

Blue Rose Landscapes Limited is a private company, limited by shares and incorporated in England.
Its registered number is:   12885045
Its Registered office address is:
Invision House
Wilbury Way
HItchin
Hertfordshire
SG4 0TY


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Intangible assets



Goodwill

£



Cost


At 1 October 2023
10,000



At 30 September 2024

10,000



Amortisation


At 1 October 2023
6,000


Charge for the year on owned assets
2,000



At 30 September 2024

8,000



Net book value



At 30 September 2024
2,000



Page 6

 
BLUE ROSE LANDSCAPES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
1,087
25,920
117
416
27,540



At 30 September 2024

1,087
25,920
117
416
27,540



Depreciation


At 1 October 2023
245
12,649
45
274
13,213


Charge for the year on owned assets
126
274
11
137
548


Charge for the year on financed assets
-
2,380
-
-
2,380



At 30 September 2024

371
15,303
56
411
16,141



Net book value



At 30 September 2024
716
10,617
61
5
11,399

Page 7

 
BLUE ROSE LANDSCAPES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Debtors

2024
2023
£
£


Trade debtors
10,062
22,009

Other debtors
1,942
7,047

12,004
29,056



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
915
11,644

Corporation tax
16,648
20,897

Other taxation and social security
6,490
5,110

Obligations under finance lease and hire purchase contracts
4,710
4,710

Other creditors
813
-

Accruals and deferred income
1,500
1,350

31,076
43,711



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
4,319
9,026

4,319
9,026



9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
4,710
4,710

Between 1-5 years
4,317
4,710

Over 5 years
-
4,317

9,027
13,737

Page 8

 
BLUE ROSE LANDSCAPES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

10.


Deferred taxation




2024


£






At beginning of year
(2,722)


Utilised in year
556



At end of year
(2,166)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(2,166)
(2,722)

(2,166)
(2,722)

 
Page 9