Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false2024-01-0133falseNo description of principal activity52truetrue 13763831 2024-01-01 2024-12-31 13763831 2023-01-01 2023-12-31 13763831 2024-12-31 13763831 2023-12-31 13763831 c:Director1 2024-01-01 2024-12-31 13763831 c:Director3 2024-01-01 2024-12-31 13763831 c:Director5 2024-01-01 2024-12-31 13763831 c:RegisteredOffice 2024-01-01 2024-12-31 13763831 d:Buildings d:LongLeaseholdAssets 2024-01-01 2024-12-31 13763831 d:Buildings d:LongLeaseholdAssets 2024-12-31 13763831 d:Buildings d:LongLeaseholdAssets 2023-12-31 13763831 d:PlantMachinery 2024-01-01 2024-12-31 13763831 d:PlantMachinery 2024-12-31 13763831 d:PlantMachinery 2023-12-31 13763831 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13763831 d:MotorVehicles 2024-01-01 2024-12-31 13763831 d:MotorVehicles 2024-12-31 13763831 d:MotorVehicles 2023-12-31 13763831 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13763831 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13763831 d:ComputerSoftware 2024-12-31 13763831 d:ComputerSoftware 2023-12-31 13763831 d:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 13763831 d:CurrentFinancialInstruments 2024-12-31 13763831 d:CurrentFinancialInstruments 2023-12-31 13763831 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13763831 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13763831 d:ShareCapital 2024-12-31 13763831 d:ShareCapital 2023-12-31 13763831 d:OtherMiscellaneousReserve 2024-01-01 2024-12-31 13763831 d:OtherMiscellaneousReserve 2024-12-31 13763831 d:OtherMiscellaneousReserve 2023-12-31 13763831 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 13763831 d:RetainedEarningsAccumulatedLosses 2024-12-31 13763831 d:RetainedEarningsAccumulatedLosses 2023-12-31 13763831 c:OrdinaryShareClass1 2024-01-01 2024-12-31 13763831 c:OrdinaryShareClass1 2024-12-31 13763831 c:OrdinaryShareClass1 2023-12-31 13763831 c:OrdinaryShareClass2 2024-01-01 2024-12-31 13763831 c:OrdinaryShareClass2 2024-12-31 13763831 c:OrdinaryShareClass2 2023-12-31 13763831 c:FRS102 2024-01-01 2024-12-31 13763831 c:Audited 2024-01-01 2024-12-31 13763831 c:FullAccounts 2024-01-01 2024-12-31 13763831 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13763831 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13763831 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2024-01-01 2024-12-31 13763831 2 2024-01-01 2024-12-31 13763831 5 2024-01-01 2024-12-31 13763831 d:ComputerSoftware d:OwnedIntangibleAssets 2024-01-01 2024-12-31 13763831 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Company registration number: 13763831







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


STOP START TRANSPORT LIMITED




































          

 


STOP START TRANSPORT LIMITED
 


 
COMPANY INFORMATION


Directors
A B Bayne 
O L W Flyborg 
C M Pullen 




Registered number
13763831



Registered office
210 Upper Richmond Road
Hill House

S.6

London

SW15 6NP




Independent auditors
Moore Kingston Smith LLP

6th Floor

9 Appold Street

London

EC2A 2AP





 


STOP START TRANSPORT LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 10

 


STOP START TRANSPORT LIMITED
REGISTERED NUMBER:13763831



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
95,647
24,121

Tangible assets
 5 
1,477,734
1,552,333

  
1,573,381
1,576,454

Current assets
  

Debtors: amounts falling due within one year
 6 
6,173,849
4,301,813

  
6,173,849
4,301,813

Creditors: amounts falling due within one year
 7 
(745,530)
(641,935)

Net current assets
  
 
 
5,428,319
 
 
3,659,878

Total assets less current liabilities
  
7,001,700
5,236,332

Provisions for liabilities
  

Deferred tax
 8 
(290,439)
(290,439)

  
 
 
(290,439)
 
 
(290,439)

Net assets
  
6,711,261
4,945,893


Capital and reserves
  

Called up share capital 
 9 
9,900
9,900

Other reserves
 10 
1,548,875
1,548,875

Profit and loss account
 10 
5,152,486
3,387,118

  
6,711,261
4,945,893


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 by: 




A B Bayne
Director

Date: 29 July 2025

The notes on pages 2 to 10 form part of these financial statements.

Page 1

 


STOP START TRANSPORT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Stop Start Transport Limited is a private company limited by shares incorporated in England and Wales. The registered office is 210 Upper Richmond Road, Hill House, S.6, London, England, SW15 6NP.

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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. 
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. 
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

 
2.3

Operating leases: the Company as lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another basis is more representative more systematic of the time pattern in which economic benefits from the leases asset are consumed..

 
2.4

Interest income

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

Page 2

 


STOP START TRANSPORT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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 reporting 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 reporting 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 reporting date.

 
2.6

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.

 The estimated useful lives range as follows:

Software
-
4
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.

Page 3

 


STOP START TRANSPORT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

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.

Depreciation is provided on the following basis:

Leasehold land and buildings
-
10 years
Plant and equipment
-
25% straight line
Motor vehicles
-
25% 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.

 
2.8

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets impairment have suffered an loss. If any such indication exists, the recoverable amount of the asset is estimated to determine the extent of the in order impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash- generating unit to which the asset belongs. 
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the for which risks specific to the asset the estimates of future cash flows have not been adjusted. 
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced An impairment to its recoverable amount. loss is recognised immediately in profit or loss, unless the relevant asset revalued amount, is carried at a in which case the impairment loss is treated as a revaluation decrease. 

Recognised impairment losses are reversed if, and only if, the reasons for the impairment ceased to apply. loss have Where an impairment loss subsequently reverses, the carrying amount of the asset cash-generating (or unit) is increased to the revised estimate of its recoverable amount, but increased carrying so that the amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

 
2.9

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 
As part of Storskogen Group's Treasury operations, all subsidiary companies participate in an interest bearing bank account sweeping arrangement whereby cash balances and overdrafts are physically swept to the header account on a daily basis. The net amount (as disclosed under "amounts owed by group undertakings') as at the statement of financial position date is repayable on demand with the Company retaining ability to access the cash at any time, subject to Group Treasury arrangements. As at year-end, interest is charged at rates between 6.25% and 7.0% on overdraft positions and between 0.95% and 3.25% on credit positions, depending on currency. The Company joined the cash pooling arrangement during the previous year.

Page 4

 


STOP START TRANSPORT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.10

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.

 
2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.


Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 5

 


STOP START TRANSPORT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

  
2.12

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they the discretion of the are no longer at company.

  
2.13

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. 
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. 
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

  
2.14

Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

  
2.15

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.


3.


Employees

The average monthly number of employees, including directors, during the year was 52 (2023 - 33)

Page 6

 


STOP START TRANSPORT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Intangible assets




Computer software

£



Cost


At 1 January 2024
29,640


Additions
81,310



At 31 December 2024

110,950



Amortisation


At 1 January 2024
5,519


Charge for the year
9,784



At 31 December 2024

15,303



Net book value



At 31 December 2024
95,647



At 31 December 2023
24,121



Page 7

 


STOP START TRANSPORT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Tangible fixed assets





Leasehold land and buildings
Plant and equipment
Motor vehicles
Total

£
£
£
£



Cost


At 1 January 2024
385,083
69,992
1,343,120
1,798,195


Additions
46,644
78,181
304,191
429,016


Disposals
-
(6,289)
(162,822)
(169,111)



At 31 December 2024

431,727
141,884
1,484,489
2,058,100



Depreciation


At 1 January 2024
6,418
6,874
232,570
245,862


Charge for the year
40,145
20,638
336,232
397,015


Disposals
-
(2,424)
(60,087)
(62,511)



At 31 December 2024

46,563
25,088
508,715
580,366



Net book value



At 31 December 2024
385,164
116,796
975,774
1,477,734



At 31 December 2023
378,665
63,118
1,110,550
1,552,333


6.


Debtors

2024
2023
£
£


Trade debtors
1,225,051
754,430

Amounts owed by group undertakings
4,717,937
3,160,212

Other debtors
25,447
171,000

Prepayments and accrued income
205,414
160,507

Tax recoverable
-
55,664

6,173,849
4,301,813


During the year the Company joined the Storskogen Group's zero-balancing cash pooling arrangement. This interest-bearing bank account sweeping arrangement means that cash balances and overdrafts are physically transferred to Storskogen Group AB header account on a daily basis. As at 31 December 2024, £4,717,937 is included in 'Amounts owed by group undertakings' (2023: £3,160,212). This amount is repayable on demand with the Company retaining ability to access the cash at any time, subject to Group Treasury arrangements.

Page 8

 


STOP START TRANSPORT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
250,867
224,150

Other taxation and social security
359,917
103,905

Other creditors
6,073
175,137

Accruals and deferred income
128,673
138,743

745,530
641,935



8.


Provision for liabilities

2024
2023
£
£



Deferred tax liabilities
290,439
290,439

290,439
290,439


9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



9,900 (2023 -9,900) Ordinary B shares of £1.00 each
9,900
9,900
3 (2023 -3) Ordinary A shares of £0.01 each
-
-

9,900

9,900

On a return of capital the Ordinary 'A' shares rank before the Ordinary 'B' shares and their rights to capital proceeds are limited to the subscription price of the Ordinary 'A' shares. The shares rank pari passu in all other respects.



10.


Reserves

Other reserves

The other reserve relates to the balance sheet position of the previous partnership upon acquisition by Storskogen UK Limited on 1 March 2022.

Profit and loss account

This reserve records retained earnings and accumulated losses.

Page 9

 


STOP START TRANSPORT LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

11.


Related party transactions

During the year, an amount of £71,004 (2023: £433,591) was paid to AC Electrical Services Group Limited, a company with the same ultimate controlling party. At the year end, Stop Start Transport Limited owed AC Electrical Services Group Limited £Nil (2023: £70,534).


12.


Controlling party

The immediate parent company is Storskogen UK Limited, a company incorporated in England and Wales with a registered address at Sweden House, 5 Upper Montagu Street, London, W1H 2AG. 
The ultimate parent undertaking and controlling party is Storskogen Group AB (publ), a company incorporated in Stockholm, Sweden. Storskogen Group AB (publ) is the parent undertaking of the smallest and largest group to consolidate these financial statements. Copies of Storskogen Group AB (publ) consolidated financial statements can be obtained from Storskogen Group AB (publ), Hovslagargatan 3, 6fl, 111 48, Stockholm, Sweden.


13.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 30 July 2025 by Jamie Seaford (Senior statutory auditor) on behalf of Moore Kingston Smith LLP.

 
Page 10