Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-01-30 false 1 false true 15451619 2024-01-29 15451619 2024-01-30 2025-03-31 15451619 2023-04-01 2024-01-29 15451619 2025-03-31 15451619 c:Director1 2024-01-30 2025-03-31 15451619 d:MotorVehicles 2024-01-30 2025-03-31 15451619 d:MotorVehicles 2025-03-31 15451619 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-30 2025-03-31 15451619 d:CurrentFinancialInstruments 2025-03-31 15451619 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15451619 d:ShareCapital 2025-03-31 15451619 d:RetainedEarningsAccumulatedLosses 2025-03-31 15451619 c:FRS102 2024-01-30 2025-03-31 15451619 c:AuditExempt-NoAccountantsReport 2024-01-30 2025-03-31 15451619 c:FullAccounts 2024-01-30 2025-03-31 15451619 c:PrivateLimitedCompanyLtd 2024-01-30 2025-03-31 15451619 2 2024-01-30 2025-03-31 15451619 e:PoundSterling 2024-01-30 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 15451619 CHELTENHAM ELECTRICAL CONTRACTORS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
CHELTENHAM ELECTRICAL CONTRACTORS LTD REGISTERED NUMBER: 15451619 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 2,336
|  |  | 2,336
Current assets |  |  |
Stocks |  | 600 |
Debtors: amounts falling due within one year | 5 | 313 |
Cash at bank and in hand | 6 | 95,167 |
|  | 96,080 |
Creditors: amounts falling due within one year | 7 | (115,861) |
Net current (liabilities)/assets |  |  | (19,781)
Total assets less current liabilities |  |  | (17,445)
Net (liabilities)/assets |  |  | (17,445)
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | (17,446)
|  |  | (17,445)
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CHELTENHAM ELECTRICAL CONTRACTORS LTD REGISTERED NUMBER: 15451619 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 period 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 20 June 2025.
S P Pilipczuk-Painter
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
CHELTENHAM ELECTRICAL CONTRACTORS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Cheltenham Electrical Contractors Limited is a private company limited by shares and incorporated in England. Its registered office is 177 Arle Road, Cheltenham, Gloucestershire, GL51 8LJ. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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
CHELTENHAM ELECTRICAL CONTRACTORS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 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. 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:
|  |  |  | Motor vehicles | - | 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.
| 2.5 | 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 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of Page 4
CHELTENHAM ELECTRICAL CONTRACTORS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
FRS 102 to all of its financial instruments. The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
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CHELTENHAM ELECTRICAL CONTRACTORS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost or valuation |
| Additions | 2,748
| At 31 March 2025 | 2,748
| Depreciation |
| Charge for the period on owned assets | 412
| At 31 March 2025 | 412
| Net book value |
| At 31 March 2025 | 2,336
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 313
|  | 313
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 95,167
|  | 95,167
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CHELTENHAM ELECTRICAL CONTRACTORS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Taxation and social security | 513
| Other creditors | 114,553
| Accruals and deferred income | 795
|  | 115,861
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