Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-3062023-12-01falseNo description of principal activity3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04934457 2023-12-01 2024-11-30 04934457 2022-12-01 2023-11-30 04934457 2024-11-30 04934457 2023-11-30 04934457 c:Director1 2023-12-01 2024-11-30 04934457 c:Director2 2023-12-01 2024-11-30 04934457 c:Director3 2023-12-01 2024-11-30 04934457 d:PlantMachinery 2023-12-01 2024-11-30 04934457 d:PlantMachinery 2024-11-30 04934457 d:PlantMachinery 2023-11-30 04934457 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 04934457 d:MotorVehicles 2023-12-01 2024-11-30 04934457 d:MotorVehicles 2024-11-30 04934457 d:MotorVehicles 2023-11-30 04934457 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 04934457 d:FurnitureFittings 2023-12-01 2024-11-30 04934457 d:FurnitureFittings 2024-11-30 04934457 d:FurnitureFittings 2023-11-30 04934457 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 04934457 d:OfficeEquipment 2023-12-01 2024-11-30 04934457 d:OfficeEquipment 2024-11-30 04934457 d:OfficeEquipment 2023-11-30 04934457 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 04934457 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 04934457 d:CurrentFinancialInstruments 2024-11-30 04934457 d:CurrentFinancialInstruments 2023-11-30 04934457 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 04934457 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 04934457 d:ShareCapital 2024-11-30 04934457 d:ShareCapital 2023-11-30 04934457 d:RetainedEarningsAccumulatedLosses 2024-11-30 04934457 d:RetainedEarningsAccumulatedLosses 2023-11-30 04934457 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 04934457 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 04934457 c:FRS102 2023-12-01 2024-11-30 04934457 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 04934457 c:FullAccounts 2023-12-01 2024-11-30 04934457 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 04934457 2 2023-12-01 2024-11-30 04934457 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 04934457










A 12 ELECTRICAL & TECHNICAL LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
A 12 ELECTRICAL & TECHNICAL LIMITED
REGISTERED NUMBER: 04934457

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,667
6,376

  
5,667
6,376

Current assets
  

Debtors: amounts falling due within one year
 5 
10,796
72,388

Cash at bank and in hand
 6 
12,718
822

  
23,514
73,210

Creditors: amounts falling due within one year
 7 
(22,965)
(49,406)

Net current assets
  
 
 
549
 
 
23,804

Total assets less current liabilities
  
6,216
30,180

Provisions for liabilities
  

Deferred tax
 8 
(513)
(525)

  
 
 
(513)
 
 
(525)

Net assets
  
5,703
29,655


Capital and reserves
  

Called up share capital 
  
50
50

Profit and loss account
  
5,653
29,605

  
5,703
29,655


Page 1

 
A 12 ELECTRICAL & TECHNICAL LIMITED
REGISTERED NUMBER: 04934457

BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 29 August 2025.




F Di Lorenzo
A Di Lorenzo
Director
Director



N Di Lorenzo
Director




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

Page 2

 
A 12 ELECTRICAL & TECHNICAL LIMITED
 

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

1.Accounting policies

 
1.1

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:

 
1.2

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.

 
1.3

Interest income

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

 
1.4

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 3

 
A 12 ELECTRICAL & TECHNICAL LIMITED
 

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

1.Accounting policies (continued)

 
1.5

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.

 
1.6

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.


 
1.7

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

 
A 12 ELECTRICAL & TECHNICAL LIMITED
 

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

1.Accounting policies (continued)


1.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance
Office equipment
-
25%
reducing balance

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.

 
1.8

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.

 
1.9

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.

 
1.10

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.

 
1.11

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.

 
1.12

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.

Page 5

 
A 12 ELECTRICAL & TECHNICAL LIMITED
 

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

2.


General information

A 12 Electrical & Technical Limited is a private limited company incorporated in England and Wales. The
Registered Office is 13 Bowers Court Drive, Bowers Gifford, Basildon, Essex, SS13 2HH.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 6).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 December 2023
267
27,633
1,313
3,947
33,160


Additions
-
-
-
1,036
1,036



At 30 November 2024

267
27,633
1,313
4,983
34,196



Depreciation


At 1 December 2023
247
22,581
659
3,297
26,784


Charge for the year on owned assets
5
1,263
164
313
1,745



At 30 November 2024

252
23,844
823
3,610
28,529



Net book value



At 30 November 2024
15
3,789
490
1,373
5,667



At 30 November 2023
20
5,052
654
650
6,376


5.


Debtors

2024
2023
£
£


Trade debtors
8,645
71,309

Other debtors
761
-

Prepayments and accrued income
1,390
1,079

10,796
72,388


Page 6

 
A 12 ELECTRICAL & TECHNICAL LIMITED
 

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

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
12,718
822

12,718
822



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
9,066
110

Corporation tax
-
14,345

Other taxation and social security
8,407
17,466

Other creditors
4,072
16,135

Accruals and deferred income
1,420
1,350

22,965
49,406



8.


Deferred taxation




2024


£






At beginning of year
(525)


Charged to profit or loss
12



At end of year
(513)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(513)
(525)

(513)
(525)


9.


Pension commitments

The company contributes to money purchase pension schemes for certain directors and employees. The schemes and their assets are held by independent managers. The pension charge represents contributions paid by the company which amounted to £10,209 (2023 : £6,025). At 30 November 2024 there were pension contribution liabilities amounting to £139 (2023 : £92) included within trade creditors.

Page 7

 
A 12 ELECTRICAL & TECHNICAL LIMITED
 

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

10.


Related party transactions

During the year, dividends were paid to the directors as follows:
F DiLorenzo £20,000 (2023 : £18,578)
A DiLorenzo £5,000 (2023 : £4,644)


Page 8