Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 true false 2024-04-01 false No description of principal activity 16 16 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08257226 2024-04-01 2025-03-31 08257226 2023-04-01 2024-03-31 08257226 2025-03-31 08257226 2024-03-31 08257226 c:Director1 2024-04-01 2025-03-31 08257226 d:PlantMachinery 2024-04-01 2025-03-31 08257226 d:PlantMachinery 2025-03-31 08257226 d:PlantMachinery 2024-03-31 08257226 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08257226 d:MotorVehicles 2024-04-01 2025-03-31 08257226 d:MotorVehicles 2025-03-31 08257226 d:MotorVehicles 2024-03-31 08257226 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08257226 d:OfficeEquipment 2024-04-01 2025-03-31 08257226 d:OfficeEquipment 2025-03-31 08257226 d:OfficeEquipment 2024-03-31 08257226 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08257226 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08257226 d:CurrentFinancialInstruments 2025-03-31 08257226 d:CurrentFinancialInstruments 2024-03-31 08257226 d:Non-currentFinancialInstruments 2025-03-31 08257226 d:Non-currentFinancialInstruments 2024-03-31 08257226 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08257226 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08257226 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 08257226 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 08257226 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 08257226 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 08257226 d:ShareCapital 2025-03-31 08257226 d:ShareCapital 2024-03-31 08257226 d:RetainedEarningsAccumulatedLosses 2025-03-31 08257226 d:RetainedEarningsAccumulatedLosses 2024-03-31 08257226 c:FRS102 2024-04-01 2025-03-31 08257226 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08257226 c:FullAccounts 2024-04-01 2025-03-31 08257226 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08257226 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 08257226 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 08257226 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 08257226 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 08257226 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 08257226 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 08257226 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08257226 360 ENGINEERING SERVICE AND MAINTENANCE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
360 ENGINEERING SERVICE AND MAINTENANCE LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF 360 ENGINEERING SERVICE AND MAINTENANCE LIMITED FOR THE YEAR ENDED 31 MARCH 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 360 Engineering Service and Maintenance Limited for the year ended 31 March 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 360 Engineering Service and Maintenance Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of 360 Engineering Service and Maintenance Limited and state those matters that we have agreed to state to the director of 360 Engineering Service and Maintenance Limited 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 360 Engineering Service and Maintenance Limited and its director for our work or for this report. It is your duty to ensure that 360 Engineering Service and Maintenance Limited 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 360 Engineering Service and Maintenance Limited. You consider that 360 Engineering Service and Maintenance Limited 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 360 Engineering Service and Maintenance Limited. 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. Hillier Hopkins LLP Chartered Accountants 45 Pall Mall St James's London SW1Y 5JG 11 September 2025 Page 1
360 ENGINEERING SERVICE AND MAINTENANCE LIMITED REGISTERED NUMBER: 08257226 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 133,357 |  | 56,288
|  |  | 133,357 |  | 56,288
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 695,686 |  | 615,520 |
Cash at bank and in hand | 6 | 564,364 |  | 446,804 |
|  | 1,260,050 |  | 1,062,324 |
Creditors: amounts falling due within one year | 7 | (368,409) |  | (332,048) |
Net current assets |  |  | 891,641 |  | 730,276
Total assets less current liabilities |  |  | 1,024,998 |  | 786,564
Creditors: amounts falling due after more than one year | 8 |  | (108,000) |  | (42,938)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (29,243) |  | (9,077) |
|  |  | (29,243) |  | (9,077)
Net assets |  |  | 887,755 |  | 734,549
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 887,655 |  | 734,449
|  |  | 887,755 |  | 734,549
Page 2
360 ENGINEERING SERVICE AND MAINTENANCE LIMITED REGISTERED NUMBER: 08257226 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 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. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 September 2025.
P Worth
Director
The notes on pages 4 to 10 form part of these financial statements. Page 3
360 ENGINEERING SERVICE AND MAINTENANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
360 Engineering Service and Maintenance Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 45 Pall Mall, London, SW1Y 5JG. The company's principal activity is that of plumbing, heat and air-conditioning installation services. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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.
| 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.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | 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. Page 4
360 ENGINEERING SERVICE AND MAINTENANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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. 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, unless otherwise stated. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% reducing balance
|  |  |  | Motor vehicles | - | 25% straight line
|  |  |  | 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. Page 5
360 ENGINEERING SERVICE AND MAINTENANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 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.
| 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.
| 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 16 (2024 - 16).
Page 6
360 ENGINEERING SERVICE AND MAINTENANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 5,010 | 255,449 | 6,866 | 267,325
| Additions | - | 128,205 | - | 128,205
| At 31 March 2025 | 5,010 | 383,654 | 6,866 | 395,530
| Depreciation |  |  |  |
| At 1 April 2024 | 4,509 | 200,539 | 5,989 | 211,037
| Charge for the year on owned assets | 126 | 50,791 | 219 | 51,136
| At 31 March 2025 | 4,635 | 251,330 | 6,208 | 262,173
| Net book value |  |  |  |
| At 31 March 2025 | 375 | 132,324 | 658 | 133,357
| At 31 March 2024 | 501 | 54,910 | 877 | 56,288
Page 7
360 ENGINEERING SERVICE AND MAINTENANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 511,719 | 500,660
| Amounts owed by related entities | 71,250 | 71,250
| Other debtors | 112,717 | 43,610
|  | 695,686 | 615,520
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 564,364 | 446,804
|  | 564,364 | 446,804
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 9,400 | 9,400
| Trade creditors | 139,349 | 177,263
| Amounts owed to group undertakings | 71,786 | 7,166
| Corporation tax | 44,355 | 23,413
| Other taxation and social security | 73,418 | 94,197
| Obligations under finance lease and hire purchase contracts | 24,306 | 14,640
| Other creditors | 2,445 | 1,979
| Accruals and deferred income | 3,350 | 3,990
|  | 368,409 | 332,048
Page 8
360 ENGINEERING SERVICE AND MAINTENANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 9,140 | 18,538
| Obligations under finance leases and hire purchase contracts | 98,860 | 24,400
|  | 108,000 | 42,938
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 9,400 | 9,400
|  | 9,400 | 9,400
| Amounts falling due after more than one year |  |
| Bank loans | 9,140 | 18,538
|  | 9,140 | 18,538
|  | 18,540 | 27,938
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 24,306 | 14,640
| After more than one year | 98,860 | 24,400
|  | 123,166 | 39,040
Page 9
360 ENGINEERING SERVICE AND MAINTENANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (9,077)
| Charged to profit or loss | (20,166)
| At end of year | (29,243)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (29,243) | (9,077)
|  | (29,243) | (9,077)
12. | Pension commitments
The company operated a defined contribution pension scheme. The pension cost charge represents contributions payable by the company to the fund and amounted to £12,280 (2024: £10,582). There was an outstanding balance of £2,445 (2024: £1,978) at the year end.
13. | Related party transactions
| At the balance sheet date, £98,157 (2024: £35,858) was owed to the company from the director. Related entities incur expenditure on behalf of one another and recharge. At the balance sheet date, the company was due/(owed) the following amounts from/(to) such related entities.
|  | 2025 | 2024
|  | £ | £
| 360 Engineering Limited | (71,786) | (7,166)
| 360 Engineering Group Limited | 71,250 | 71,250
|  | (536) | 64,084
Page 10