Caseware UK (AP4) 2024.0.164 2024.0.164 2023-10-01falseNo description of principal activity44falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07017836 2023-10-01 2024-09-30 07017836 2022-10-01 2023-09-30 07017836 2024-09-30 07017836 2023-09-30 07017836 c:Director1 2023-10-01 2024-09-30 07017836 c:Director2 2023-10-01 2024-09-30 07017836 d:MotorVehicles 2023-10-01 2024-09-30 07017836 d:MotorVehicles 2024-09-30 07017836 d:MotorVehicles 2023-09-30 07017836 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07017836 d:OfficeEquipment 2023-10-01 2024-09-30 07017836 d:OfficeEquipment 2024-09-30 07017836 d:OfficeEquipment 2023-09-30 07017836 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07017836 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07017836 d:Goodwill 2023-10-01 2024-09-30 07017836 d:Goodwill 2024-09-30 07017836 d:Goodwill 2023-09-30 07017836 d:CurrentFinancialInstruments 2024-09-30 07017836 d:CurrentFinancialInstruments 2023-09-30 07017836 d:Non-currentFinancialInstruments 2024-09-30 07017836 d:Non-currentFinancialInstruments 2023-09-30 07017836 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07017836 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07017836 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 07017836 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 07017836 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 07017836 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 07017836 d:ShareCapital 2024-09-30 07017836 d:ShareCapital 2023-09-30 07017836 d:RetainedEarningsAccumulatedLosses 2024-09-30 07017836 d:RetainedEarningsAccumulatedLosses 2023-09-30 07017836 c:OrdinaryShareClass1 2023-10-01 2024-09-30 07017836 c:OrdinaryShareClass1 2024-09-30 07017836 c:OrdinaryShareClass1 2023-09-30 07017836 c:FRS102 2023-10-01 2024-09-30 07017836 c:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 07017836 c:FullAccounts 2023-10-01 2024-09-30 07017836 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07017836 d:Goodwill d:OwnedIntangibleAssets 2023-10-01 2024-09-30 07017836 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07017836










C & M Carpentry South East Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 30 September 2024


 
C & M Carpentry South East Limited
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of C & M Carpentry South East Limited for the year ended 30 September 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C & M Carpentry South East Limited for the year ended 30 September 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of C & M Carpentry South East Limited, as a body, in accordance with the terms of our engagement letter dated 23 June 2025Our work has been undertaken solely to prepare for your approval the financial statements of C & M Carpentry South East Limited and state those matters that we have agreed to state to the Board of directors of C & M Carpentry South East Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C & M Carpentry South East Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that C & M Carpentry South East Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C & M Carpentry South East Limited. You consider that C & M Carpentry South East Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of C & M Carpentry South East Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
 
Chartered Accountants
  
37 St Margaret's Street
Canterbury
Kent
CT1 2TU
23 June 2025
Page 1

 
C & M Carpentry South East Limited
Registered number: 07017836

Balance sheet
As at 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
21,250
25,500

Tangible assets
 5 
78,271
104,051

  
99,521
129,551

Current assets
  

Debtors: amounts falling due within one year
 6 
244,743
330,954

Cash at bank and in hand
  
44,178
65,402

  
288,921
396,356

Creditors: amounts falling due within one year
 7 
(302,986)
(383,249)

Net current (liabilities)/assets
  
 
 
(14,065)
 
 
13,107

Total assets less current liabilities
  
85,456
142,658

Creditors: amounts falling due after more than one year
 8 
(83,553)
(139,474)

  

Net assets
  
1,903
3,184


Capital and reserves
  

Called up share capital 
 10 
1,000
1,000

Profit and loss account
  
903
2,184

  
1,903
3,184


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 23 June 2025.

Mr M Butcher
Mr C Ray
Director
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
C & M Carpentry South East Limited
 

 
Notes to the financial statements
For the year ended 30 September 2024

1.


General information

C & M Carpentry South East Limited is a private company limited by shares which was incorporated in the UK and registered in England. Company number 07017836.
The company's registered office is 16 Park Barn, Evegate Business Park, Smeeth, Ashford, Kent, England, TN25 6SX.
The financial statements have been presented in Sterling (£).

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

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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

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.

 
2.4

Borrowing costs

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

Page 3

 
C & M Carpentry South East Limited
 

 
Notes to the financial statements
For the year ended 30 September 2024

2.Accounting policies (continued)

 
2.5

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.


 
2.6

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.

 
2.7

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both the reducing balance and straight line methods.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
Reducing balance
Office equipment
-
25%
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.

Page 4

 
C & M Carpentry South East Limited
 

 
Notes to the financial statements
For the year ended 30 September 2024

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

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 4 (2023 - 4).

Page 5

 
C & M Carpentry South East Limited
 

 
Notes to the financial statements
For the year ended 30 September 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 October 2023
85,000



At 30 September 2024

85,000



Amortisation


At 1 October 2023
59,500


Charge for the year on owned assets
4,250



At 30 September 2024

63,750



Net book value



At 30 September 2024
21,250



At 30 September 2023
25,500




5.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 October 2023
138,397
3,492
141,889


Additions
-
437
437



At 30 September 2024

138,397
3,929
142,326



Depreciation


At 1 October 2023
34,599
3,239
37,838


Charge for the year on owned assets
25,949
268
26,217



At 30 September 2024

60,548
3,507
64,055



Net book value



At 30 September 2024
77,849
422
78,271



At 30 September 2023
103,798
253
104,051

Page 6

 
C & M Carpentry South East Limited
 

 
Notes to the financial statements
For the year ended 30 September 2024

6.


Debtors

2024
2023
£
£


Trade debtors
116,914
223,398

Other debtors
127,829
107,556

244,743
330,954



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
41,667
62,500

Trade creditors
8,463
29,946

Corporation tax
34,107
60,236

Other taxation and social security
23,643
23,572

Obligations under finance lease and hire purchase contracts
14,254
12,980

Other creditors
177,252
190,630

Accruals and deferred income
3,600
3,385

302,986
383,249



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
-
41,667

Net obligations under finance leases and hire purchase contracts
83,553
97,807

83,553
139,474


Page 7

 
C & M Carpentry South East Limited
 

 
Notes to the financial statements
For the year ended 30 September 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
41,667
62,500


41,667
62,500

Amounts falling due 1-2 years

Bank loans
-
41,667


-
41,667



41,667
104,167



10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,000 (2023 - 1,000) Ordinary shares of £1.00 each
1,000
1,000



11.


Controlling party

There is no overall controlling party of the company by virtue of no individual owning a majority shareholding. 


Page 8