Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30No description of principal activityfalse2023-12-0179falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02974368 2023-12-01 2024-11-30 02974368 2022-12-01 2023-11-30 02974368 2024-11-30 02974368 2023-11-30 02974368 2022-12-01 02974368 1 2023-12-01 2024-11-30 02974368 d:Director1 2023-12-01 2024-11-30 02974368 d:RegisteredOffice 2023-12-01 2024-11-30 02974368 e:MotorVehicles 2023-12-01 2024-11-30 02974368 e:MotorVehicles 2024-11-30 02974368 e:MotorVehicles 2023-11-30 02974368 e:MotorVehicles e:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 02974368 e:FurnitureFittings 2023-12-01 2024-11-30 02974368 e:FurnitureFittings 2024-11-30 02974368 e:FurnitureFittings 2023-11-30 02974368 e:FurnitureFittings e:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 02974368 e:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 02974368 e:CurrentFinancialInstruments 2024-11-30 02974368 e:CurrentFinancialInstruments 2023-11-30 02974368 e:Non-currentFinancialInstruments 2024-11-30 02974368 e:Non-currentFinancialInstruments 2023-11-30 02974368 e:CurrentFinancialInstruments e:WithinOneYear 2024-11-30 02974368 e:CurrentFinancialInstruments e:WithinOneYear 2023-11-30 02974368 e:Non-currentFinancialInstruments e:AfterOneYear 2024-11-30 02974368 e:Non-currentFinancialInstruments e:AfterOneYear 2023-11-30 02974368 e:ShareCapital 2023-12-01 2024-11-30 02974368 e:ShareCapital 2024-11-30 02974368 e:ShareCapital 2022-12-01 2023-11-30 02974368 e:ShareCapital 2023-11-30 02974368 e:ShareCapital 2022-12-01 02974368 e:RetainedEarningsAccumulatedLosses 2023-12-01 2024-11-30 02974368 e:RetainedEarningsAccumulatedLosses 2024-11-30 02974368 e:RetainedEarningsAccumulatedLosses 1 2023-12-01 2024-11-30 02974368 e:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-30 02974368 e:RetainedEarningsAccumulatedLosses 2023-11-30 02974368 e:RetainedEarningsAccumulatedLosses 2022-12-01 02974368 d:OrdinaryShareClass1 2023-12-01 2024-11-30 02974368 d:OrdinaryShareClass1 2024-11-30 02974368 d:OrdinaryShareClass1 2023-11-30 02974368 d:FRS102 2023-12-01 2024-11-30 02974368 d:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 02974368 d:FullAccounts 2023-12-01 2024-11-30 02974368 d:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 02974368 e:WithinOneYear 2024-11-30 02974368 e:WithinOneYear 2023-11-30 02974368 e:BetweenOneFiveYears 2024-11-30 02974368 e:BetweenOneFiveYears 2023-11-30 02974368 e:ShareCapital 1 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure
Company registration number: 02974368







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2024


CHOICEALL LIMITED






































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CHOICEALL LIMITED


 
COMPANY INFORMATION


Director
A Miller 




Registered number
02974368



Registered office
2nd Floor Midas House
62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


CHOICEALL LIMITED



CONTENTS



Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7


 


CHOICEALL LIMITED
REGISTERED NUMBER:02974368



STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
908
258

  
908
258

Current assets
  

Stocks
  
327,681
269,894

Debtors: amounts falling due within one year
 5 
322,117
460,137

  
649,798
730,031

Creditors: amounts falling due within one year
 6 
(507,448)
(570,070)

Net current assets
  
 
 
142,350
 
 
159,961

Total assets less current liabilities
  
143,258
160,219

Creditors: amounts falling due after more than one year
 7 
(5,185)
(13,618)

  

Net assets
  
138,073
146,601

Page 1

 


CHOICEALL LIMITED
REGISTERED NUMBER:02974368


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Capital and reserves
  

Share capital
 8 
25,000
50,000

Profit and loss account
  
113,073
96,601

  
138,073
146,601


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 by: 




A Miller
Director

Date: 17 July 2025

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 


CHOICEALL LIMITED



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2024


Allotted, called up and fully paid share capital
Profit and loss account
Total equity

£
£
£


At 1 December 2022
50,000
47,152
97,152


Comprehensive income for the year

Profit for the year

-
65,449
65,449
Total comprehensive income for the year
-
65,449
65,449

Dividends: Equity capital
-
(16,000)
(16,000)


Total transactions with owners
-
(16,000)
(16,000)



At 1 December 2023
50,000
96,601
146,601


Comprehensive income for the year

Profit for the year

-
28,472
28,472

Cancellation of shares
(25,000)
-
(25,000)
Total comprehensive income for the year
(25,000)
28,472
3,472

Dividends: Equity capital
-
(12,000)
(12,000)


Total transactions with owners
-
(12,000)
(12,000)


At 30 November 2024
25,000
113,073
138,073


The notes on pages 4 to 7 form part of these financial statements.

Page 3

 


CHOICEALL LIMITED


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

1.


General information

Choiceall Limited is a private company limited by shares and incorporated in England and Wales.The address of the registered office is given in the company information page of these financial statements.

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 following principal accounting policies have been applied:

 
2.2

Turnover

The turnover shown in the profit and loss account represents amounts receivable for goods and services provided during the year in the normal course of business, net of trade discounts, VAT and other sales related taxes.
In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference at the stage of completion.

 
2.3

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:

Motor vehicles
-
25%
on cost
Fixtures and fittings
-
20%
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 the Statement of comprehensive income.

  
2.4

Work in progress

Work in progress is valued at the lower of cost and estimated net realisable value.

Page 4

 


CHOICEALL LIMITED


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

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 the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Financial instruments

The Company only enters into basic financial instrument 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, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2023 - 9).


4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 December 2023
33,338
46,813
80,151


Additions
-
816
816


Disposals
(33,338)
-
(33,338)



At 30 November 2024

-
47,629
47,629



Depreciation


At 1 December 2023
33,338
46,555
79,893


Charge for the year on owned assets
-
166
166


Disposals
(33,338)
-
(33,338)



At 30 November 2024

-
46,721
46,721



Net book value



At 30 November 2024
-
908
908



At 30 November 2023
-
258
258

Page 5

 


CHOICEALL LIMITED


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

5.


Debtors

2024
2023
£
£


Trade debtors
126,401
279,182

Other debtors
195,716
180,955

322,117
460,137



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
85,657
28,690

Other loans
10,648
10,648

Trade creditors
272,232
254,227

Corporation tax
29,786
21,605

Other taxation and social security
-
5,185

Other creditors
22,838
43,388

Accruals and deferred income
86,287
206,327

507,448
570,070


National Westminster Bank PLC holds fixed and floating charges in relation to a loan to Choiceall Limited, which are secured against the asset and undertakings of the company.


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
5,185
13,618

5,185
13,618



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



25,000 (2023 - 50,000) Ordinary shares of £1.00 each
25,000
50,000

On 29 February 2024, the Company cancelled 25,000 ordinary £1 shares at par value.


Page 6

 


CHOICEALL LIMITED


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

9.


Commitments under operating leases

At 30 November 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
10,871
10,871

Later than 1 year and not later than 5 years
3,714
14,585

14,585
25,456


10.


Transactions with directors

Included within other creditors are the following transactions with the directors.


2024
2023
£
£

Balance outstanding at start of year
34,175
69,496
Amounts adavanced
(95,254)
(88,870)
Amounts repaid
69,743
53,549
8,664
34,175

 Interest has not been charged on the loan. The loan is repayable on demand. 

 
Page 7