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Registered number: 01485178









MARBLE HILL FIREPLACES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

 
MARBLE HILL FIREPLACES LIMITED
REGISTERED NUMBER: 01485178

BALANCE SHEET
AS AT 30 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
  
16,000
-

Tangible assets
 5 
47,834
48,426

Investments
 6 
9,487
6,099

  
73,321
54,525

Current assets
  

Stocks
  
363,428
351,057

Debtors: amounts falling due within one year
 7 
294,715
269,623

Cash at bank and in hand
  
47,938
99,456

  
706,081
720,136

Creditors: amounts falling due within one year
 8 
(416,767)
(514,564)

Net current assets
  
 
 
289,314
 
 
205,572

Total assets less current liabilities
  
362,635
260,097

Creditors: amounts falling due after more than one year
 9 
(60,183)
-

  

Net assets
  
302,452
260,097


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
302,352
259,997

  
302,452
260,097


Page 1

 
MARBLE HILL FIREPLACES LIMITED
REGISTERED NUMBER: 01485178
    
BALANCE SHEET (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 on 25 June 2025.



R Doughty
Director

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

Marble Hill Fireplaces Limited (the Company) is a company incorporated in the United Kingdom under the Companies Act.
The Company is a private Company limited by shares and is registered in England and Wales. The address of the Company's registered office is 72 Richmond Road, Twickenham, Middlesex, TW1 3BE.

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:

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.

 
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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.4

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
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

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.

 
2.7

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.


 
2.8

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.

Page 4

 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
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.

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:

Long-term leasehold property
-
20% on cost
Plant and machinery
-
15% on cost
Motor vehicles
-
20% on cost
Fixtures and fittings
-
15% on cost (33.33% on cost for computer equipment)
Other fixed assets
-
50% on cost

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

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.11

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.

 
2.12

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 year was 18 (2024 - 20).

Page 5

 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

4.


Intangible assets




Development expenditure

£



Cost


Additions
16,000



At 30 April 2025

16,000






Net book value



At 30 April 2025
16,000



At 30 April 2024
-



Page 6
 


 
MARBLE HILL FIREPLACES LIMITED


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


5.


Tangible fixed assets






Long-term leasehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Other fixed assets

£
£
£
£
£



Cost or valuation


At 1 May 2024
102,397
84,398
115,241
197,725
-


Additions
-
546
10,000
6,809
1,209


Disposals
-
-
(31,915)
-
-



At 30 April 2025

102,397
84,944
93,326
204,534
1,209



Depreciation


At 1 May 2024
102,397
81,934
76,952
190,052
-


Charge for the year on owned assets
-
643
13,066
5,296
151


Disposals
-
-
(31,915)
-
-



At 30 April 2025

102,397
82,577
58,103
195,348
151



Net book value



At 30 April 2025
-
2,367
35,223
9,186
1,058



At 30 April 2024
-
2,464
38,289
7,673
-
Page 7
 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

           5.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 May 2024
499,761


Additions
18,564


Disposals
(31,915)



At 30 April 2025

486,410



Depreciation


At 1 May 2024
451,335


Charge for the year on owned assets
19,156


Disposals
(31,915)



At 30 April 2025

438,576



Net book value



At 30 April 2025
47,834



At 30 April 2024
48,426

Page 8

 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

6.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 May 2024
6,099


Revaluations
3,388



At 30 April 2025

9,487






Net book value



At 30 April 2025
9,487



At 30 April 2024
6,099


7.


Debtors

2025
2024
£
£


Trade debtors
245,665
211,017

Other debtors
10,453
677

Prepayments and accrued income
38,597
57,929

294,715
269,623


Included within other debtors due within one year is a loan to a director, amounting to £10,000 (2024 - £NIL). The loan is interest free and repayable on demand.



Page 9

 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
86,788
114,130

Other taxation and social security
40,291
39,341

Other creditors
241,872
343,920

Accruals and deferred income
47,816
17,173

416,767
514,564



9.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Other loans
60,183
-

60,183
-



10.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£


Amounts falling due 1-2 years

Other loans
60,183
-


60,183
-



60,183
-


Page 10

 
MARBLE HILL FIREPLACES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

11.


Guarantees and other financial commitments

The total amount of commitments, guarantees and contingencies at 30 April 2025 was £381,810 (30 April
2024: £124,467), split into the following periods:

2025
2024
£
£


Not later than 1 year
71,750
67,700

Later than 1 year and not later than 5 years
310,060
56,767

381,810
124,467

 
Page 11