Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falsetruefalse2024-04-01falseNo description of principal activity55The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 4656891 2024-04-01 2025-03-31 4656891 2023-04-01 2024-03-31 4656891 2025-03-31 4656891 2024-03-31 4656891 c:Director1 2024-04-01 2025-03-31 4656891 d:Buildings 2024-04-01 2025-03-31 4656891 d:PlantMachinery 2024-04-01 2025-03-31 4656891 d:PlantMachinery 2025-03-31 4656891 d:PlantMachinery 2024-03-31 4656891 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 4656891 d:MotorVehicles 2024-04-01 2025-03-31 4656891 d:MotorVehicles 2025-03-31 4656891 d:MotorVehicles 2024-03-31 4656891 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 4656891 d:OfficeEquipment 2024-04-01 2025-03-31 4656891 d:OfficeEquipment 2025-03-31 4656891 d:OfficeEquipment 2024-03-31 4656891 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 4656891 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 4656891 d:CurrentFinancialInstruments 2025-03-31 4656891 d:CurrentFinancialInstruments 2024-03-31 4656891 d:Non-currentFinancialInstruments 2025-03-31 4656891 d:Non-currentFinancialInstruments 2024-03-31 4656891 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 4656891 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 4656891 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 4656891 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 4656891 d:ShareCapital 2025-03-31 4656891 d:ShareCapital 2024-03-31 4656891 d:RetainedEarningsAccumulatedLosses 2025-03-31 4656891 d:RetainedEarningsAccumulatedLosses 2024-03-31 4656891 c:FRS102 2024-04-01 2025-03-31 4656891 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 4656891 c:FullAccounts 2024-04-01 2025-03-31 4656891 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 4656891 2 2024-04-01 2025-03-31 4656891 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 4656891 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 4656891 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 4656891









J.P. REDMAN & SON LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
J.P. REDMAN & SON LIMITED
REGISTERED NUMBER: 4656891

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
23,095
30,452

  
23,095
30,452

Current assets
  

Stocks
  
556,110
477,656

Cash at bank and in hand
 5 
60,450
23,189

  
616,560
500,845

Creditors: amounts falling due within one year
 6 
(482,675)
(416,606)

Net current assets
  
 
 
133,885
 
 
84,239

Total assets less current liabilities
  
156,980
114,691

Creditors: amounts falling due after more than one year
 7 
-
(2,067)

Provisions for liabilities
  

Deferred tax
 8 
(4,388)
(5,786)

  
 
 
(4,388)
 
 
(5,786)

Net assets
  
152,592
106,838


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
152,591
106,837

  
152,592
106,838


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 income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
Page 1

 
J.P. REDMAN & SON LIMITED
REGISTERED NUMBER: 4656891
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 August 2025.






James Patrician Redman
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
J.P. REDMAN & SON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

J.P.Redman & Son Limited (company number 4656891) is a private company limited by shares, registered in England and Wales.  Its registered office is at Bushbury House, 435 Wilmslow Road, Withington, Manchester, M20 4AF.

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.

 
2.3

Interest income

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

Page 3

 
J.P. REDMAN & SON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
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.

 
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

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

 
J.P. REDMAN & SON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

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:

Site offices
-
15%
Tools and equipment
-
25%
Motor vehicles
-
25%
Office furniture
-
15%

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

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.

 
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

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.

Page 5

 
J.P. REDMAN & SON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 5).


4.


Tangible fixed assets





Plant & machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2024
87,116
46,211
9,459
142,786



At 31 March 2025

87,116
46,211
9,459
142,786



Depreciation


At 1 April 2024
70,456
34,914
6,964
112,334


Charge for the year on owned assets
4,152
2,824
381
7,357



At 31 March 2025

74,608
37,738
7,345
119,691



Net book value



At 31 March 2025
12,508
8,473
2,114
23,095



At 31 March 2024
16,660
11,297
2,495
30,452


5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
60,450
23,189

60,450
23,189


Page 6

 
J.P. REDMAN & SON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
3,212
15,112

Corporation tax
7,279
-

Other taxation and social security
18,926
7,499

Obligations under finance lease and hire purchase contracts
2,067
3,100

Other creditors
447,341
387,045

Accruals and deferred income
3,850
3,850

482,675
416,606



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Net obligations under finance leases and hire purchase contracts
-
2,067

-
2,067



8.


Deferred taxation




2025


£






At beginning of year
(5,786)


Charged to profit or loss
1,398



At end of year
(4,388)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(4,388)
(5,786)

(4,388)
(5,786)

Page 7

 
J.P. REDMAN & SON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Related party transactions

During the year sales totalling £1,201 (2024 - £1,149) were made to Mr.P.Jenkins & Mr J.P.Redman for repairs on a investment property, in which the director Mr J.P.Redman has a 72.68% share. Included in other creditors is loan from Mr J P Redman of £447,201 (2024: £386,865) which is repayable on demand and interest free,

 
Page 8