Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30No description of principal activity2023-07-01false66falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04684312 2023-07-01 2024-06-30 04684312 2022-07-01 2023-06-30 04684312 2024-06-30 04684312 2023-06-30 04684312 c:Director1 2023-07-01 2024-06-30 04684312 d:PlantMachinery 2023-07-01 2024-06-30 04684312 d:PlantMachinery 2024-06-30 04684312 d:PlantMachinery 2023-06-30 04684312 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 04684312 d:MotorVehicles 2023-07-01 2024-06-30 04684312 d:MotorVehicles 2024-06-30 04684312 d:MotorVehicles 2023-06-30 04684312 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 04684312 d:FurnitureFittings 2023-07-01 2024-06-30 04684312 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 04684312 d:Goodwill 2024-06-30 04684312 d:Goodwill 2023-06-30 04684312 d:CurrentFinancialInstruments 2024-06-30 04684312 d:CurrentFinancialInstruments 2023-06-30 04684312 d:Non-currentFinancialInstruments 2024-06-30 04684312 d:Non-currentFinancialInstruments 2023-06-30 04684312 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 04684312 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 04684312 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 04684312 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 04684312 d:ShareCapital 2024-06-30 04684312 d:ShareCapital 2023-06-30 04684312 d:RetainedEarningsAccumulatedLosses 2024-06-30 04684312 d:RetainedEarningsAccumulatedLosses 2023-06-30 04684312 c:FRS102 2023-07-01 2024-06-30 04684312 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 04684312 c:FullAccounts 2023-07-01 2024-06-30 04684312 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 04684312 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Registered number: 04684312














MAYPOLE MARQUEE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 JUNE 2024

 
MAYPOLE MARQUEE LIMITED
REGISTERED NUMBER:04684312

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023

Fixed assets
  

Tangible assets
 5 
147,228
148,485

  
147,228
148,485

Current assets
  

Stocks
  
5,200
10,100

Debtors: amounts falling due within one year
 6 
31,216
15,195

Cash at bank and in hand
  
7,411
13,592

  
43,827
38,887

Creditors: amounts falling due within one year
 7 
(128,748)
(111,335)

Net current liabilities
  
 
 
(84,921)
 
 
(72,448)

Total assets less current liabilities
  
62,307
76,037

Creditors: amounts falling due after more than one year
 8 
(15,150)
(28,142)

Provisions for liabilities
  

Deferred tax
  
(27,450)
(33,449)

  
 
 
(27,450)
 
 
(33,449)

Net assets
  
£19,707
£14,446


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
19,607
14,346

  
£19,707
£14,446


Page 1

 
MAYPOLE MARQUEE LIMITED
REGISTERED NUMBER:04684312

BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

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 28 August 2025.




___________________________
K Lorentzen
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
MAYPOLE MARQUEE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Maypole Marquee Limited is a private, limited company by shares, incorporated in England and Wales. The company registration number is 04684312.
The registered office of the company is Henwood House, Henwood, Ashford, Kent, TN24 8DH. The principal place of business is Unit 26, Woolton Farm, Bekesbourne Lane, Canterbury, Kent, CT4 5EA.

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.

 
2.3

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.

 
2.4

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.

Page 3

 
MAYPOLE MARQUEE LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.4
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:

Plant and machinery
-
5% to 15% reducing balance method
Motor vehicles
-
25% reducing balance method
Fixtures and fittings
-
25% reducing balance method

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.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

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

 
MAYPOLE MARQUEE LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
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.

 
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

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
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 profit or loss.

Page 5

 
MAYPOLE MARQUEE LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 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

2024
2023

Wages and salaries
112,884
98,229

Cost of defined contribution scheme
2,420
1,537

£115,304
£99,766


The average monthly number of employees, including directors, during the year was 6 (2023 - 6).

Page 6

 
MAYPOLE MARQUEE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Intangible assets




Goodwill



Cost


At 1 July 2023
15,000



At 30 June 2024

15,000



Amortisation


At 1 July 2023
15,000



At 30 June 2024

15,000



Net book value



At 30 June 2024
£-



At 30 June 2023
£-



Page 7

 
MAYPOLE MARQUEE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total



Cost or valuation


At 1 July 2023
396,721
56,000
452,721


Additions
14,420
-
14,420



At 30 June 2024

411,141
56,000
467,141



Depreciation


At 1 July 2023
251,749
52,487
304,236


Charge for the year on owned assets
15,644
33
15,677



At 30 June 2024

267,393
52,520
319,913



Net book value



At 30 June 2024
£143,748
£3,480
£147,228



At 30 June 2023
£144,972
£3,513
£148,485

Page 8

 
MAYPOLE MARQUEE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Debtors

2024
2023


Trade debtors
28,983
12,962

Prepayments and accrued income
2,233
2,233

£31,216
£15,195



7.


Creditors: Amounts falling due within one year

2024
2023

Bank loans
17,517
22,042

Trade creditors
28,968
27,613

Corporation tax
9,200
13,585

Other taxation and social security
34,192
25,817

Other creditors
36,363
19,771

Accruals and deferred income
2,508
2,507

£128,748
£111,335



8.


Creditors: Amounts falling due after more than one year

2024
2023

Bank loans
£15,150
£28,142


Secured Loans
There is a fixed and floating charge secured over the assets of the company.


9.


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. 

Page 9