Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312023-06-01falsefalseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07791132 2023-06-01 2024-05-31 07791132 2022-06-01 2023-05-31 07791132 2024-05-31 07791132 2023-05-31 07791132 c:Director2 2023-06-01 2024-05-31 07791132 d:PlantMachinery 2023-06-01 2024-05-31 07791132 d:PlantMachinery 2024-05-31 07791132 d:PlantMachinery 2023-05-31 07791132 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 07791132 d:OfficeEquipment 2023-06-01 2024-05-31 07791132 d:OfficeEquipment 2024-05-31 07791132 d:OfficeEquipment 2023-05-31 07791132 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 07791132 d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 07791132 d:CurrentFinancialInstruments 2024-05-31 07791132 d:CurrentFinancialInstruments 2023-05-31 07791132 d:Non-currentFinancialInstruments 2024-05-31 07791132 d:Non-currentFinancialInstruments 2023-05-31 07791132 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 07791132 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 07791132 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 07791132 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 07791132 d:ShareCapital 2024-05-31 07791132 d:ShareCapital 2023-05-31 07791132 d:RetainedEarningsAccumulatedLosses 2024-05-31 07791132 d:RetainedEarningsAccumulatedLosses 2023-05-31 07791132 c:FRS102 2023-06-01 2024-05-31 07791132 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 07791132 c:FullAccounts 2023-06-01 2024-05-31 07791132 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 07791132 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 07791132









ULTRAFILTER G.BRITAIN LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
ULTRAFILTER G.BRITAIN LIMITED
REGISTERED NUMBER: 07791132

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
7,823
8,350

  
7,823
8,350

Current assets
  

Stocks
  
15,921
15,000

Debtors: amounts falling due within one year
 5 
75,145
86,951

Cash at bank and in hand
 6 
40,680
49,365

  
131,746
151,316

Creditors: amounts falling due within one year
 7 
(76,665)
(58,094)

Net current assets
  
 
 
55,081
 
 
93,222

Total assets less current liabilities
  
62,904
101,572

Creditors: amounts falling due after more than one year
 8 
(25,695)
(30,472)

  

Net assets
  
37,209
71,100


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
37,109
71,000

  
37,209
71,100


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.
 
Page 1

 
ULTRAFILTER G.BRITAIN LIMITED
REGISTERED NUMBER: 07791132
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024


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 by: 




D D Kronsbein
Director

Date: 1 August 2025

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

Page 2

 
ULTRAFILTER G.BRITAIN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Ultrafilter G. Britain Limited is a private company, limited by shares, registered in England and Wales. The address of the company's registered office is Unit 7 & 8 Alton Business Park, Alton Road, Ross-On-Wye, Herefordshire, HR9 5BP. 

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 3

 
ULTRAFILTER G.BRITAIN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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

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.


 
2.7

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
reducing balance
Office equipment
-
15%
reducing balance

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

 
ULTRAFILTER G.BRITAIN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

3.


Employees

2024
2023
£
£

Wages and salaries
83,342
86,658

Social security costs
8,990
9,626

Cost of defined contribution scheme
4,691
4,691

97,023
100,975


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


4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 June 2023
10,267
5,757
16,024


Additions
-
815
815



At 31 May 2024

10,267
6,572
16,839



Depreciation


At 1 June 2023
4,389
3,285
7,674


Charge for the year on owned assets
882
460
1,342



At 31 May 2024

5,271
3,745
9,016



Net book value



At 31 May 2024
4,996
2,827
7,823



At 31 May 2023
5,878
2,472
8,350

Page 5

 
ULTRAFILTER G.BRITAIN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
 


5.


Debtors

2024
2023
£
£


Trade debtors
65,594
79,569

Other debtors
9,551
7,232

Prepayments and accrued income
-
150

75,145
86,951



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
40,680
49,365

40,680
49,365



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
44,844
27,223

Corporation tax
558
556

Other taxation and social security
12,244
8,859

Other creditors
7,169
8,385

Accruals and deferred income
11,850
13,071

76,665
58,094



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
25,695
30,472

25,695
30,472


 
Page 6