Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01false1010truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09961410 2024-01-01 2024-12-31 09961410 2023-01-01 2023-12-31 09961410 2024-12-31 09961410 2023-12-31 09961410 c:Director1 2024-01-01 2024-12-31 09961410 d:Buildings 2024-01-01 2024-12-31 09961410 d:Buildings 2024-12-31 09961410 d:Buildings 2023-12-31 09961410 d:Buildings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09961410 d:PlantMachinery 2024-01-01 2024-12-31 09961410 d:PlantMachinery 2024-12-31 09961410 d:PlantMachinery 2023-12-31 09961410 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09961410 d:MotorVehicles 2024-01-01 2024-12-31 09961410 d:MotorVehicles 2024-12-31 09961410 d:MotorVehicles 2023-12-31 09961410 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09961410 d:FurnitureFittings 2024-01-01 2024-12-31 09961410 d:FurnitureFittings 2024-12-31 09961410 d:FurnitureFittings 2023-12-31 09961410 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09961410 d:ComputerEquipment 2024-01-01 2024-12-31 09961410 d:ComputerEquipment 2024-12-31 09961410 d:ComputerEquipment 2023-12-31 09961410 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09961410 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09961410 d:Goodwill 2024-01-01 2024-12-31 09961410 d:Goodwill 2024-12-31 09961410 d:Goodwill 2023-12-31 09961410 d:CurrentFinancialInstruments 2024-12-31 09961410 d:CurrentFinancialInstruments 2023-12-31 09961410 d:Non-currentFinancialInstruments 2024-12-31 09961410 d:Non-currentFinancialInstruments 2023-12-31 09961410 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09961410 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09961410 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 09961410 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 09961410 d:ShareCapital 2024-12-31 09961410 d:ShareCapital 2023-12-31 09961410 d:RetainedEarningsAccumulatedLosses 2024-12-31 09961410 d:RetainedEarningsAccumulatedLosses 2023-12-31 09961410 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 09961410 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 09961410 c:OrdinaryShareClass1 2024-01-01 2024-12-31 09961410 c:OrdinaryShareClass1 2024-12-31 09961410 c:OrdinaryShareClass1 2023-12-31 09961410 c:FRS102 2024-01-01 2024-12-31 09961410 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09961410 c:FullAccounts 2024-01-01 2024-12-31 09961410 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09961410 2 2024-01-01 2024-12-31 09961410 d:Goodwill d:OwnedIntangibleAssets 2024-01-01 2024-12-31 09961410 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 09961410









BLAKE HALL WEDDINGS AND EVENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
BLAKE HALL WEDDINGS AND EVENTS LIMITED
REGISTERED NUMBER: 09961410

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
3,800
7,600

Tangible assets
 5 
824,684
752,635

  
828,484
760,235

Current assets
  

Debtors: amounts falling due after more than one year
 6 
106,220
48,225

Debtors: amounts falling due within one year
 6 
518,875
639,957

Cash at bank and in hand
  
210,057
263,299

  
835,152
951,481

Creditors: amounts falling due within one year
 7 
(864,599)
(891,013)

Net current (liabilities)/assets
  
 
 
(29,447)
 
 
60,468

Total assets less current liabilities
  
799,037
820,703

Creditors: amounts falling due after more than one year
 8 
(204,772)
(263,829)

Provisions for liabilities
  

Deferred tax
 9 
(15,944)
(11,465)

  
 
 
(15,944)
 
 
(11,465)

Net assets
  
578,321
545,409


Capital and reserves
  

Called up share capital 
 10 
209,800
209,800

Profit and loss account
  
368,521
335,609

  
578,321
545,409


Page 1

 
BLAKE HALL WEDDINGS AND EVENTS LIMITED
REGISTERED NUMBER: 09961410

BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The director considers 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 director acknowledges her 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 by: 




Mrs R Capel Cure
Director

Date: 6 August 2025

The notes on pages 3 to 12 form part of these financial statements.

Page 2

 
BLAKE HALL WEDDINGS AND EVENTS LIMITED
 

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

1.


General information

Blake Hall Weddings and Events Limited is a private company limited by shares incorporated in England
and Wales within the United Kingdom. The address of the registered office is Blake Hall, Stoney Lane,
Ongar, Essex, CM5 0DG. The Company is not part of a group.

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:

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 3

 
BLAKE HALL WEDDINGS AND EVENTS LIMITED
 

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

2.Accounting policies (continued)

 
2.3

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life.

Other 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:

Goodwill
-
10
years

 
2.4

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:

Freehold property
-
Not depreciated
Plant and machinery
-
20%
Motor vehicles
-
20%
Fixtures and fittings
-
20%
Computer equipment
-
20%

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 Income and Retained Earnings.

 
2.5

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.

Page 4

 
BLAKE HALL WEDDINGS AND EVENTS LIMITED
 

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

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) 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 debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is 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 creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments 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 creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors 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.

 
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.

Page 5

 
BLAKE HALL WEDDINGS AND EVENTS LIMITED
 

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

2.Accounting policies (continued)

 
2.9

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.

 
2.10

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight-line basis over the lease term.

 
2.11

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.

 
2.12

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

 
2.13

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 the Statement of Income and Retained Earnings.

Page 6

 
BLAKE HALL WEDDINGS AND EVENTS LIMITED
 

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

2.Accounting policies (continued)

 
2.14

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 balance sheet 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 balance sheet 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 balance sheet date.



3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2023 - 10). 

Page 7

 
BLAKE HALL WEDDINGS AND EVENTS LIMITED
 

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

4.


Intangible assets




Goodwill

£



Cost


At 1 January 2024
38,000



At 31 December 2024

38,000



Amortisation


At 1 January 2024
30,400


Charge for the year on owned assets
3,800



At 31 December 2024

34,200



Net book value



At 31 December 2024
3,800



At 31 December 2023
7,600



Page 8

 
BLAKE HALL WEDDINGS AND EVENTS LIMITED
 

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

5.


Tangible fixed assets





Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment

£
£
£
£
£



Cost or valuation


At 1 January 2024
690,133
60,252
110
114,237
17,430


Additions
57,132
26,024
-
3,993
3,046


Disposals
-
(6,784)
-
-
-



At 31 December 2024

747,265
79,492
110
118,230
20,476



Depreciation


At 1 January 2024
-
39,086
110
80,185
10,146


Charge for the year on owned assets
-
7,953
-
7,271
1,784


Disposals
-
(5,646)
-
-
-



At 31 December 2024

-
41,393
110
87,456
11,930



Net book value



At 31 December 2024
747,265
38,099
-
30,774
8,546



At 31 December 2023
690,133
21,166
-
34,052
7,284
Page 9

 
BLAKE HALL WEDDINGS AND EVENTS LIMITED
 

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

           5.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 January 2024
882,162


Additions
90,195


Disposals
(6,784)



At 31 December 2024

965,573



Depreciation


At 1 January 2024
129,527


Charge for the year on owned assets
17,008


Disposals
(5,646)



At 31 December 2024

140,889



Net book value



At 31 December 2024
824,684



At 31 December 2023
752,635

Page 10

 
BLAKE HALL WEDDINGS AND EVENTS LIMITED
 

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

6.


Debtors

2024
2023
£
£

Due after more than one year

Trade debtors
106,220
48,225

106,220
48,225


2024
2023
£
£

Due within one year

Trade debtors
502,314
625,293

Prepayments and accrued income
16,561
14,664

518,875
639,957



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
15,328
5,986

Corporation tax
14,576
19,483

Other taxation and social security
113,817
107,649

Other creditors
172,965
179,964

Accruals and deferred income
547,913
577,931

864,599
891,013



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Accruals and deferred income
204,772
263,829

204,772
263,829


Page 11

 
BLAKE HALL WEDDINGS AND EVENTS LIMITED
 

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

9.


Deferred taxation




2024


£






At beginning of year
(11,465)


Charged to profit or loss
(4,479)



At end of year
(15,944)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(15,944)
(11,465)

(15,944)
(11,465)


10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



209,800 (2023 - 209,800) Ordinary shares of £1.00 each
209,800
209,800



11.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £25,057 (2023 - £23,963). Contributions totaling £2,075 (2023 - £1,548) were payable to the fund at the balance sheet date.


12.


Related party transactions

At the period end the company owed the director £96,808 (2023 - £96,937). This loan is interest free and repayable on demand and has therefore been classified as a creditor due within one year.


Page 12