Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31false2023-11-01false00falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11608950 2023-11-01 2024-10-31 11608950 2022-11-01 2023-10-31 11608950 2024-10-31 11608950 2023-10-31 11608950 c:Director2 2023-11-01 2024-10-31 11608950 d:Buildings d:ShortLeaseholdAssets 2023-11-01 2024-10-31 11608950 d:Buildings d:ShortLeaseholdAssets 2024-10-31 11608950 d:Buildings d:ShortLeaseholdAssets 2023-10-31 11608950 d:PlantMachinery 2023-11-01 2024-10-31 11608950 d:PlantMachinery 2024-10-31 11608950 d:PlantMachinery 2023-10-31 11608950 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 11608950 d:ComputerEquipment 2023-11-01 2024-10-31 11608950 d:ComputerEquipment 2024-10-31 11608950 d:ComputerEquipment 2023-10-31 11608950 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 11608950 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 11608950 d:CurrentFinancialInstruments 2024-10-31 11608950 d:CurrentFinancialInstruments 2023-10-31 11608950 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 11608950 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 11608950 d:ShareCapital 2024-10-31 11608950 d:ShareCapital 2023-10-31 11608950 d:RetainedEarningsAccumulatedLosses 2024-10-31 11608950 d:RetainedEarningsAccumulatedLosses 2023-10-31 11608950 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 11608950 d:AcceleratedTaxDepreciationDeferredTax 2023-10-31 11608950 c:OrdinaryShareClass1 2023-11-01 2024-10-31 11608950 c:OrdinaryShareClass1 2024-10-31 11608950 c:OrdinaryShareClass1 2023-10-31 11608950 c:FRS102 2023-11-01 2024-10-31 11608950 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11608950 c:FullAccounts 2023-11-01 2024-10-31 11608950 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11608950 2 2023-11-01 2024-10-31 11608950 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11608950









LION & CASTLE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
LION & CASTLE LTD
REGISTERED NUMBER: 11608950

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2024
2023
2023
Note
£
£
£
£

FIXED ASSETS
  

Tangible assets
 4 
94,314
2,628

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
23,928
48,292

Current asset investments
 6 
-
60,000

Cash at bank and in hand
  
7,275
24,826

  
31,203
133,118

Creditors: amounts falling due within one year
 7 
(23,473)
(22,894)

NET CURRENT ASSETS
  
 
 
7,730
 
 
110,224

PROVISIONS FOR LIABILITIES
  

Deferred tax
 8 
(4,920)
-

NET ASSETS
  
97,124
112,852


CAPITAL AND RESERVES
  

Called up share capital 
 9 
100
100

Profit and loss account
  
97,024
112,752

  
97,124
112,852


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.

Page 1

 
LION & CASTLE LTD
REGISTERED NUMBER: 11608950
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




L Scott-Smith
Director

Date: 25 July 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
LION & CASTLE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


GENERAL INFORMATION

The company is limited by shares and incorporated in England and Wales. The address of the registered office is Bolebroke Castle, Edenbridge Road, Hartfield, East Sussex, United Kingdom, TN7 4JJ.
The company's functional and presentational currency is GBP and the figures are rounded to the nearest pound. 

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

TURNOVER

Turnover comprises revenue recognised by the Company is respect of services provided during the year, exclusive of Value Added Tax and trade discounts.  Revenue is recognised as the fair value of the consideration received or receivable and is recognised as the services are provided.

 
2.3

INTEREST INCOME

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

 
2.4

CURRENT AND DEFERRED 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.


 
2.5

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 3

 
LION & CASTLE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.ACCOUNTING POLICIES (CONTINUED)


2.5
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:

Short-term leasehold property
-
20%
straight-line
Plant and machinery
-
25%
straight-line
Computer 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.

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

PROVISIONS FOR LIABILITIES

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

Page 4

 
LION & CASTLE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


TANGIBLE FIXED ASSETS





Short-term leasehold property
Plant and machinery
Computer equipment
Total

£
£
£
£



COST OR VALUATION


At 1 November 2023
-
-
3,558
3,558


Additions
75,430
18,459
289
94,178



At 31 October 2024

75,430
18,459
3,847
97,736



DEPRECIATION


At 1 November 2023
-
-
930
930


Charge for the year on owned assets
-
1,571
921
2,492



At 31 October 2024

-
1,571
1,851
3,422



NET BOOK VALUE



At 31 October 2024
75,430
16,888
1,996
94,314



At 31 October 2023
-
-
2,628
2,628


5.


DEBTORS

2024
2023
£
£


Other debtors
16,820
59

Prepayments and accrued income
83
48,233

Tax recoverable
7,025
-

23,928
48,292



6.


CURRENT ASSET INVESTMENTS

2024
2023
£
£

Listed investments
-
60,000


Page 5

 
LION & CASTLE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Corporation tax
-
19,559

Other creditors
20,883
935

Accruals and deferred income
2,590
2,400

23,473
22,894



8.


DEFERRED TAXATION




2024


£






Charged to profit or loss
4,920



AT END OF YEAR
4,920

The deferred taxation balance is made up as follows:

2024
2023
£
£


Accelerated capital allowances
4,920
-


9.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2023 - 100) Ordinary shares of £1.00 each
100
100


 
Page 6