Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-10-01falseNo description of principal activity2falsetruefalse 13308378 2023-10-01 2024-09-30 13308378 2022-10-01 2023-09-30 13308378 2024-09-30 13308378 2023-09-30 13308378 c:Director2 2023-10-01 2024-09-30 13308378 d:Buildings d:ShortLeaseholdAssets 2023-10-01 2024-09-30 13308378 d:Buildings d:ShortLeaseholdAssets 2024-09-30 13308378 d:Buildings d:ShortLeaseholdAssets 2023-09-30 13308378 d:FurnitureFittings 2023-10-01 2024-09-30 13308378 d:FurnitureFittings 2024-09-30 13308378 d:FurnitureFittings 2023-09-30 13308378 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 13308378 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 13308378 d:PatentsTrademarksLicencesConcessionsSimilar 2023-10-01 2024-09-30 13308378 d:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 13308378 d:PatentsTrademarksLicencesConcessionsSimilar 2023-09-30 13308378 d:CurrentFinancialInstruments 2024-09-30 13308378 d:CurrentFinancialInstruments 2023-09-30 13308378 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 13308378 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 13308378 d:ShareCapital 2024-09-30 13308378 d:ShareCapital 2023-09-30 13308378 d:RetainedEarningsAccumulatedLosses 2024-09-30 13308378 d:RetainedEarningsAccumulatedLosses 2023-09-30 13308378 c:FRS102 2023-10-01 2024-09-30 13308378 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13308378 c:FullAccounts 2023-10-01 2024-09-30 13308378 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13308378 2 2023-10-01 2024-09-30 13308378 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2023-10-01 2024-09-30 13308378 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered number: 13308378









TOADHALL.LIFE LTD

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
TOADHALL.LIFE LTD
REGISTERED NUMBER: 13308378

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
647
1,293

Tangible assets
 5 
265,124
287,478

  
265,771
288,771

Current assets
  

Debtors: amounts falling due within one year
 6 
588
374

Cash at bank and in hand
  
32,927
18,472

  
33,515
18,846

Creditors: amounts falling due within one year
 7 
(374,531)
(368,591)

Net current liabilities
  
 
 
(341,016)
 
 
(349,745)

Total assets less current liabilities
  
(75,245)
(60,974)

  

Net liabilities
  
(75,245)
(60,974)


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(75,247)
(60,976)

  
(75,245)
(60,974)


Page 1

 
TOADHALL.LIFE LTD
REGISTERED NUMBER: 13308378

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 comprehensive income 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 26 June 2025.




................................................
G Crossland
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
TOADHALL.LIFE LTD
 

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

1.


General information

Toadhall.Life Ltd is a private company limited by shares, incorporated in England and Wales, with a company registration number of 13308378. The address of the registered office is Toad Hall Mardle Road, Wangford, Beccles, England, NR34 8AU.
The financial statements are prepared in sterling, which is the functional currency of the Company. Monetary amounts are rounded to the nearest £.

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

Going concern

The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. 
The Company had net liabilities of £75,245 (2023: £60,974) as at the balance sheet date. The company is reliant on the continued financial support from the directors and the directors do not intend to withdraw financial support for a period of greater than 12 months from the approval of the financial statements. 

 
2.3

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.

 
2.4

Interest income

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

Page 3

 
TOADHALL.LIFE LTD
 

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

2.Accounting policies (continued)

 
2.5

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.

 The estimated useful lives range as follows:

Website
-
3
years

 
2.6

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:

Lodges and site facilities
-
10%
Fixtures and fittings
-
10%

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.

 
2.7

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.

 
2.8

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

 
TOADHALL.LIFE LTD
 

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

3.


Employees

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


4.


Intangible assets




Website

£



Cost


At 1 October 2023
1,939



At 30 September 2024

1,939



Amortisation


At 1 October 2023
646


Charge for the year on owned assets
646



At 30 September 2024

1,292



Net book value



At 30 September 2024
647



At 30 September 2023
1,293



Page 5

 
TOADHALL.LIFE LTD
 

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

5.


Tangible fixed assets





Lodges and site facilities
Fixtures and fittings
Total

£
£
£



Cost


At 1 October 2023
293,036
26,384
319,420


Additions
9,613
1,040
10,653



At 30 September 2024

302,649
27,424
330,073



Depreciation


At 1 October 2023
29,304
2,638
31,942


Charge for the year on owned assets
30,266
2,741
33,007



At 30 September 2024

59,570
5,379
64,949



Net book value



At 30 September 2024
243,079
22,045
265,124



At 30 September 2023
263,733
23,745
287,478


6.


Debtors

2024
2023
£
£


Trade debtors
375
-

Prepayments and accrued income
213
374

588
374



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
896
207

Other taxation and social security
5,575
3,478

Other creditors
362,073
358,644

Accruals and deferred income
5,987
6,262

374,531
368,591


Page 6

 
TOADHALL.LIFE LTD
 

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

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1.00 each
2
2



9.


Related party transactions

The Company has a license to occupy land which is owned by one of the directors. No rent is charged for the use of this land.
At the year end a director was due £22,485 (2023: £19,055). Another director was due £339,588 (2023: £339,588) as at the year end. 
Both the directors loan accounts were interest free, unsecured and repayable on demand. 
 


Page 7