Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-282025-02-28true2024-03-01falseNo description of principal activity11falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12022382 2024-03-01 2025-02-28 12022382 2023-03-01 2024-02-29 12022382 2025-02-28 12022382 2024-02-29 12022382 c:Director1 2024-03-01 2025-02-28 12022382 d:Buildings 2024-03-01 2025-02-28 12022382 d:Buildings 2025-02-28 12022382 d:Buildings 2024-02-29 12022382 d:Buildings d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 12022382 d:PlantMachinery 2024-03-01 2025-02-28 12022382 d:PlantMachinery 2025-02-28 12022382 d:PlantMachinery 2024-02-29 12022382 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 12022382 d:MotorVehicles 2024-03-01 2025-02-28 12022382 d:MotorVehicles 2025-02-28 12022382 d:MotorVehicles 2024-02-29 12022382 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 12022382 d:FurnitureFittings 2024-03-01 2025-02-28 12022382 d:FurnitureFittings 2025-02-28 12022382 d:FurnitureFittings 2024-02-29 12022382 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 12022382 d:OfficeEquipment 2024-03-01 2025-02-28 12022382 d:OfficeEquipment 2025-02-28 12022382 d:OfficeEquipment 2024-02-29 12022382 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 12022382 d:ComputerEquipment 2024-03-01 2025-02-28 12022382 d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 12022382 d:CurrentFinancialInstruments 2025-02-28 12022382 d:CurrentFinancialInstruments 2024-02-29 12022382 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 12022382 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 12022382 d:ShareCapital 2025-02-28 12022382 d:ShareCapital 2024-02-29 12022382 d:RetainedEarningsAccumulatedLosses 2025-02-28 12022382 d:RetainedEarningsAccumulatedLosses 2024-02-29 12022382 c:FRS102 2024-03-01 2025-02-28 12022382 c:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 12022382 c:FullAccounts 2024-03-01 2025-02-28 12022382 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 12022382 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-03-01 2025-02-28 12022382 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-02-28 12022382 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-02-29 12022382 6 2024-03-01 2025-02-28 12022382 e:PoundSterling 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure

Registered number: 12022382









THE FINEDALE GROUP LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

 
THE FINEDALE GROUP LTD
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4 - 8


 
THE FINEDALE GROUP LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE FINEDALE GROUP LTD
FOR THE YEAR ENDED 28 FEBRUARY 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 The Finedale Group Ltd for the year ended 28 February 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 Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of The Finedale Group Ltd in accordance with the terms of our engagement letter dated 29 August 2023Our work has been undertaken solely to prepare for your approval the financial statements of The Finedale Group Ltd and state those matters that we have agreed to state to the director of The Finedale Group Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Finedale Group Ltd and its director for our work or for this report. 

It is your duty to ensure that The Finedale Group Ltd 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 The Finedale Group Ltd. You consider that The Finedale Group Ltd 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 The Finedale Group Ltd. 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.

  



MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ
 
12 August 2025
Page 1

 
THE FINEDALE GROUP LTD
REGISTERED NUMBER: 12022382

BALANCE SHEET
AS AT 28 FEBRUARY 2025

28 February
29 February
2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
664,741
800,001

Investments
 5 
2
2

  
664,743
800,003

Current assets
  

Debtors: amounts falling due within one year
 6 
1
1

Cash at bank and in hand
  
1,228
1

  
1,229
2

Creditors: amounts falling due within one year
 7 
(662,970)
(799,792)

Net current liabilities
  
 
 
(661,741)
 
 
(799,790)

Total assets less current liabilities
  
3,002
213

  

Net assets
  
3,002
213


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
3,001
212

  
3,002
213


Page 2

 
THE FINEDALE GROUP LTD
REGISTERED NUMBER: 12022382
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 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 profit and loss account 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 30 June 2025.




E D Miles
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
THE FINEDALE GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1.


General information

The company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ.
The company is a holding company. The principal place of business is Bunwell, Norfolk.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director has considered a period of twelve months from the date of approval of the financial statements. He considers that projected income together with current cash reserves will be adequate for the company's needs. As such he believes that the financial statements should be prepared on a going concern basis.

 
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:

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.

 
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.

Page 4

 
THE FINEDALE GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.5

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.


 
2.6

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, using the straight-line method.

Depreciation is provided on the following basis:

Property improvements
-
10% straight line
Plant and machinery
-
20% / 10% straight line
Commercial vehicles
-
20% straight line
Office equipment
-
33% / 20% straight line
Computer equipment
-
33% straight line

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.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.8

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.

 
2.9

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.

Page 5

 
THE FINEDALE GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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 1 (2024 - 1).


4.


Tangible fixed assets







Property improvements
Plant and machinery
Commercial vehicles
Computer equipment
Office equipment

£
£
£
£
£



Cost or valuation


At 1 March 2024
174,975
994,263
7,873
35,940
14,152


Additions
11,431
2,089
-
1,194
1,290


Disposals
-
-
-
-
(1,166)



At 28 February 2025

186,406
996,352
7,873
37,134
14,276



Depreciation


At 1 March 2024
72,104
315,700
7,873
24,116
7,411


Charge for the year on owned assets
24,011
122,743
-
2,549
1,959


Disposals
-
-
-
-
(1,166)



At 28 February 2025

96,115
438,443
7,873
26,665
8,204



Net book value



At 28 February 2025
90,291
557,909
-
10,469
6,072



At 29 February 2024
102,872
678,563
-
11,824
6,742
Page 6

 
THE FINEDALE GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

           4.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 March 2024
1,227,203


Additions
16,004


Disposals
(1,166)



At 28 February 2025

1,242,041



Depreciation


At 1 March 2024
427,204


Charge for the year on owned assets
151,262


Disposals
(1,166)



At 28 February 2025

577,300



Net book value



At 28 February 2025
664,741



At 29 February 2024
800,001


5.


Fixed asset investments








Investments in subsidiary companies

£



Cost or valuation


At 1 March 2024
2



At 28 February 2025
2




Page 7

 
THE FINEDALE GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

6.


Debtors

28 February
29 February
2025
2024
£
£


Called up share capital not paid
1
1

1
1



7.


Creditors: Amounts falling due within one year

28 February
29 February
2025
2024
£
£

Trade creditors
160
139

Amounts owed to group undertakings
2
2

Amounts owed to joint ventures
437,747
480,637

Other taxation and social security
45,088
34,152

Accruals and deferred income
2,035
1,838

Other creditors
177,938
283,024

662,970
799,792



8.


Related party transactions

As at 28 February 2025 the company owed the director £177,938 (2024: £283,024).

 
Page 8