Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity00falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07565459 2024-04-01 2025-03-31 07565459 2023-04-01 2024-03-31 07565459 2025-03-31 07565459 2024-03-31 07565459 c:Director2 2024-04-01 2025-03-31 07565459 d:OfficeEquipment 2024-04-01 2025-03-31 07565459 d:OfficeEquipment 2025-03-31 07565459 d:OfficeEquipment 2024-03-31 07565459 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07565459 d:Goodwill 2025-03-31 07565459 d:Goodwill 2024-03-31 07565459 d:CurrentFinancialInstruments 2025-03-31 07565459 d:CurrentFinancialInstruments 2024-03-31 07565459 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07565459 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07565459 d:ShareCapital 2025-03-31 07565459 d:ShareCapital 2024-03-31 07565459 d:RetainedEarningsAccumulatedLosses 2025-03-31 07565459 d:RetainedEarningsAccumulatedLosses 2024-03-31 07565459 c:FRS102 2024-04-01 2025-03-31 07565459 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07565459 c:FullAccounts 2024-04-01 2025-03-31 07565459 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07565459 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 07565459










TINGEWICK POTTERY AT CHETWODE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
TINGEWICK POTTERY AT CHETWODE LIMITED
 
 
  
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TINGEWICK POTTERY AT CHETWODE LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of TINGEWICK POTTERY AT CHETWODE LIMITED for the year ended 31 March 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountantswe are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the Board of directors of TINGEWICK POTTERY AT CHETWODE LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of TINGEWICK POTTERY AT CHETWODE LIMITED and state those matters that we have agreed to state to the Board of directors of TINGEWICK POTTERY AT CHETWODE LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TINGEWICK POTTERY AT CHETWODE LIMITED and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that TINGEWICK POTTERY AT CHETWODE LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of TINGEWICK POTTERY AT CHETWODE LIMITED. You consider that TINGEWICK POTTERY AT CHETWODE LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of TINGEWICK POTTERY AT CHETWODE LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Alder Demain & Akers Ltd
 
Accountants
  
2 Michaels Court
Hanney Road
Southmoor
Oxford
OX13 5HR
1 August 2025
Page 1

 
TINGEWICK POTTERY AT CHETWODE LIMITED
REGISTERED NUMBER: 07565459

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
61
91

  
61
91

Current assets
  

Stocks
  
4,640
4,760

Debtors: amounts falling due within one year
 6 
1,174
1,342

Cash at bank and in hand
 7 
10,544
6,376

  
16,358
12,478

Creditors: amounts falling due within one year
 8 
(8,864)
(8,413)

Net current assets
  
 
 
7,494
 
 
4,065

Total assets less current liabilities
  
7,555
4,156

  

Net assets
  
7,555
4,156


Capital and reserves
  

Called up share capital 
  
99
99

Profit and loss account
  
7,456
4,057

  
7,555
4,156


Page 2

 
TINGEWICK POTTERY AT CHETWODE LIMITED
REGISTERED NUMBER: 07565459
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 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 on 1 August 2025.




................................................
Henry John Basil Thornhill
Director

The notes on pages 4 to 9 form part of these financial statements.

Page 3

 
TINGEWICK POTTERY AT CHETWODE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Tingewick Pottery at Chetwode Limited is a private company, Limited by shares, registered in England and Wales.
The company's registered number and Registered office address can be found on the Company information page.

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

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.

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.

Page 4

 
TINGEWICK POTTERY AT CHETWODE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

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.


 
2.4

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.

 
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.

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:

Office equipment
-
33%

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

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 5

 
TINGEWICK POTTERY AT CHETWODE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

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

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 Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

Page 6

 
TINGEWICK POTTERY AT CHETWODE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2024
32,000



At 31 March 2025

32,000



Amortisation


At 1 April 2024
32,000



At 31 March 2025

32,000



Net book value



At 31 March 2025
-



At 31 March 2024
-



Page 7

 
TINGEWICK POTTERY AT CHETWODE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2024
2,789



At 31 March 2025

2,789



Depreciation


At 1 April 2024
2,698


Charge for the year on owned assets
30



At 31 March 2025

2,728



Net book value



At 31 March 2025
61



At 31 March 2024
91


6.


Debtors

2025
2024
£
£


Prepayments and accrued income
1,174
1,342

1,174
1,342



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
10,544
6,376

10,544
6,376


Page 8

 
TINGEWICK POTTERY AT CHETWODE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
1,274
669

Other creditors
6,390
6,624

Accruals and deferred income
1,200
1,120

8,864
8,413


 
Page 9