Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12024-04-01falseNo description of principal activity1falsetrue 08817243 2024-04-01 2025-03-31 08817243 2023-04-01 2024-03-31 08817243 2025-03-31 08817243 2024-03-31 08817243 c:Director1 2024-04-01 2025-03-31 08817243 d:PlantMachinery 2024-04-01 2025-03-31 08817243 d:PlantMachinery 2025-03-31 08817243 d:PlantMachinery 2024-03-31 08817243 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08817243 d:MotorVehicles 2024-04-01 2025-03-31 08817243 d:MotorVehicles 2025-03-31 08817243 d:MotorVehicles 2024-03-31 08817243 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08817243 d:FurnitureFittings 2024-04-01 2025-03-31 08817243 d:OfficeEquipment 2024-04-01 2025-03-31 08817243 d:OfficeEquipment 2025-03-31 08817243 d:OfficeEquipment 2024-03-31 08817243 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08817243 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08817243 d:CurrentFinancialInstruments 2025-03-31 08817243 d:CurrentFinancialInstruments 2024-03-31 08817243 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08817243 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08817243 d:ShareCapital 2025-03-31 08817243 d:ShareCapital 2024-03-31 08817243 d:RetainedEarningsAccumulatedLosses 2025-03-31 08817243 d:RetainedEarningsAccumulatedLosses 2024-03-31 08817243 c:OrdinaryShareClass1 2024-04-01 2025-03-31 08817243 c:OrdinaryShareClass1 2025-03-31 08817243 c:FRS102 2024-04-01 2025-03-31 08817243 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08817243 c:FullAccounts 2024-04-01 2025-03-31 08817243 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08817243 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-04-01 2025-03-31 08817243 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-03-31 08817243 2 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08817243









ALL GREEN ASSOCIATES LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
ALL GREEN ASSOCIATES LTD
 

CONTENTS



Page
Balance sheet
 
 
1 - 2
Notes to the financial statements
 
 
3 - 7


 
ALL GREEN ASSOCIATES LTD
REGISTERED NUMBER: 08817243

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,827
4,501

  
5,827
4,501

Current assets
  

Debtors: amounts falling due within one year
 5 
6,095
2,677

Cash at bank and in hand
  
13,522
54,254

  
19,617
56,931

Creditors: amounts falling due within one year
 6 
(13,759)
(13,542)

Net current assets
  
 
 
5,858
 
 
43,389

Total assets less current liabilities
  
11,685
47,890

Provisions for liabilities
  

Deferred tax
  
(1,456)
(1,125)

  
 
 
(1,456)
 
 
(1,125)

Net assets
  
10,229
46,765


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
10,129
46,665

  
10,229
46,765


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 her 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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
ALL GREEN ASSOCIATES LTD
REGISTERED NUMBER: 08817243
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 June 2025.






S J Green
Director

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

Page 2

 
ALL GREEN ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The company is a private company limited by shares. It is incorporated and domiciled in England and Wales. The registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ.
The continuing activity of the company is event organisation. The principal place of business is Fakenham, Norfolk.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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:

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.

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.

 
2.4

Interest income

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

Page 3

 
ALL GREEN ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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

 
ALL GREEN ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
Motor vehicles
-
25%
straight line
Fixtures and fittings
-
20%
straight line
Office equipment
-
20%
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.

 
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

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.

 
2.10

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance sheet.

 
2.11

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Page 5

 
ALL GREEN ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.12

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2024
16,822
29,089
5,035
50,946


Additions
3,236
-
182
3,418



At 31 March 2025

20,058
29,089
5,217
54,364



Depreciation


At 1 April 2024
14,917
29,089
2,439
46,445


Charge for the year on owned assets
1,262
-
830
2,092



At 31 March 2025

16,179
29,089
3,269
48,537



Net book value



At 31 March 2025
3,879
-
1,948
5,827



At 31 March 2024
1,905
-
2,596
4,501

Page 6

 
ALL GREEN ASSOCIATES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Other debtors
1,314
-

Prepayments and accrued income
4,781
2,677

6,095
2,677



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other taxation and social security
2,236
9,756

Other creditors
8,800
1,200

Accruals and deferred income
2,723
2,586

13,759
13,542



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100



8.


Related party transactions

As at 31 March 2025 a director was owed £8,800 (2024: £1,200).

 
Page 7