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Registered number: 08355111










ALBIN & CO. LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
ALBIN & CO. LIMITED
REGISTERED NUMBER: 08355111

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
3,443
3,301

  
3,443
3,301

Current assets
  

Stocks
  
141,505
306,711

Debtors: amounts falling due within one year
 6 
221,186
194,517

Cash at bank and in hand
 7 
167,132
167,716

  
529,823
668,944

Current liabilities
  

Creditors: amounts falling due within one year
 8 
(447,711)
(627,776)

Net current assets
  
 
 
82,112
 
 
41,168

Total assets less current liabilities
  
85,555
44,469

Creditors: amounts falling due after more than one year
 9 
(10,556)
(16,712)

Provisions for liabilities
  

Deferred tax
 11 
(861)
(758)

Net assets
  
74,138
26,999


Capital and reserves
  

Called up share capital 
 12 
1
1

Profit and loss account
  
74,137
26,998

  
74,138
26,999


Page 1

 
ALBIN & CO. LIMITED
REGISTERED NUMBER: 08355111

BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 his 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 comprehensive income 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: 




C H Brymer
Director

Date: 5 August 2025

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
ALBIN & CO. LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Albin & Co. Limited is a private company, limited by shares and incorporated in England. The address of its registered office is 46a West Street, Reading, Berkshire, RG1 1TZ.

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, and is shown net of VAT or other sales related taxes. 
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

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.

Page 3

 
ALBIN & CO. LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

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 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.


 
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.

 
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 4

 
ALBIN & CO. LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

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, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
per annum
Computer equipment
-
25%
per annum

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 5

 
ALBIN & CO. LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.8

Stocks

Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.



 
2.9

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.

 
2.10

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.

 
2.11

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.

 
2.12

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 average monthly number of employees, including directors, during the year was 19 (2024 - 25).

Page 6

 
ALBIN & CO. LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2024
124,712



At 31 March 2025

124,712



Amortisation


At 1 April 2024
124,712



At 31 March 2025

124,712



Net book value



At 31 March 2025
-



At 31 March 2024
-




5.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
25,938
64,787
90,725


Additions
-
1,932
1,932



At 31 March 2025

25,938
66,719
92,657



Depreciation


At 1 April 2024
25,938
61,486
87,424


Charge for the year on owned assets
-
1,790
1,790



At 31 March 2025

25,938
63,276
89,214



Net book value



At 31 March 2025
-
3,443
3,443



At 31 March 2024
-
3,301
3,301
Page 7

 
ALBIN & CO. LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

           5.Tangible fixed assets (continued)


Page 8

 
ALBIN & CO. LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Debtors

2025
2024
£
£


Trade debtors
184,417
150,162

Amounts owed by group undertakings
6,894
-

Other debtors
20,000
2,927

Prepayments and accrued income
9,875
41,428

221,186
194,517



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
167,132
167,716



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
5,000
5,000

Trade creditors
106,074
69,834

Corporation tax
9,555
5,932

Other taxation and social security
49,641
95,732

Other creditors
64,466
125,851

Accruals and deferred income
212,975
325,427

447,711
627,776



9.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
10,556
16,712


Page 9

 
ALBIN & CO. LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

10.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Bank loans

Amounts falling due within one year
5,000
5,000

Amounts falling due 1-2 years
5,000
5,000

Amounts falling due 2-5 years
5,556
11,712

15,556
21,712



11.


Deferred taxation




2025
2024


£

£






At beginning of year
(758)
(2,068)


Charged to profit or loss
(103)
1,310



At end of year
(861)
(758)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(861)
(758)


12.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) Ordinary share of £1.00
1
1



13.


Pension commitments

The Company operated a defined contributions pension scheme. The pension cost charge represents contributions payable by the Company to the fund and amounted to £14,477 (2024 - £25,982). Contributions totalling £3,579 (2024 - £3,275) were payable to the fund at the balance sheet date and are included in other creditors.

Page 10

 
ALBIN & CO. LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

14.


Controlling party

The immediate parent company is Cbrymer Holdings Limited
The ultimate controlling party is the director by virtue of their shareholding in the immediate parent company.


Page 11