Caseware UK (AP4) 2023.0.135 2023.0.135 2025-04-302025-04-302024-05-015falseNo description of principal activity5falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02122399 2024-05-01 2025-04-30 02122399 2023-05-01 2024-04-30 02122399 2025-04-30 02122399 2024-04-30 02122399 2023-05-01 02122399 c:Director1 2024-05-01 2025-04-30 02122399 d:FurnitureFittings 2024-05-01 2025-04-30 02122399 d:FurnitureFittings 2025-04-30 02122399 d:FurnitureFittings 2024-04-30 02122399 d:CurrentFinancialInstruments 2025-04-30 02122399 d:CurrentFinancialInstruments 2024-04-30 02122399 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 02122399 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 02122399 d:ShareCapital 2025-04-30 02122399 d:ShareCapital 2023-05-01 2024-04-30 02122399 d:ShareCapital 2024-04-30 02122399 d:ShareCapital 2023-05-01 02122399 d:CapitalRedemptionReserve 2025-04-30 02122399 d:CapitalRedemptionReserve 2024-04-30 02122399 d:CapitalRedemptionReserve 2023-05-01 02122399 d:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 02122399 d:RetainedEarningsAccumulatedLosses 2025-04-30 02122399 d:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 02122399 d:RetainedEarningsAccumulatedLosses 2024-04-30 02122399 d:RetainedEarningsAccumulatedLosses 2023-05-01 02122399 c:FRS102 2024-05-01 2025-04-30 02122399 c:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 02122399 c:FullAccounts 2024-05-01 2025-04-30 02122399 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 02122399 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 02122399









BARNSLEY HEWETT & MALLINSON LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

 
BARNSLEY HEWETT & MALLINSON LIMITED
 
 
  
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BARNSLEY HEWETT AND MALLINSON LIMITED
FOR THE YEAR ENDED 30 APRIL 2025

You consider that the Company is exempt from an audit for the year ended 30 April 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the financial statements on pages 8 from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements.

  



Eclipse Consultancy Limited
 
The Courtyard
14A Sydenham Road
Croydon
CR0 2EE
10 September 2025
Page 1

 
BARNSLEY HEWETT & MALLINSON LIMITED
REGISTERED NUMBER: 02122399

BALANCE SHEET
AS AT 30 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
14,294
14,294

  
14,294
14,294

Current assets
  

Debtors: amounts falling due within one year
 5 
42,742
72,959

Cash at bank and in hand
 6 
32,425
71,877

  
75,167
144,836

Creditors: amounts falling due within one year
 7 
(19,817)
(21,950)

Net current assets
  
 
 
55,350
 
 
122,886

Total assets less current liabilities
  
69,644
137,180

  

Net assets
  
69,644
137,180


Capital and reserves
  

Called up share capital 
  
3,544
3,544

Capital redemption reserve
  
7,706
7,706

Profit and loss account
  
58,394
125,930

  
69,644
137,180


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 comprehensive income 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 by: 


Page 2

 
BARNSLEY HEWETT & MALLINSON LIMITED
REGISTERED NUMBER: 02122399
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025



................................................
David Leon Bryan
Director

Date: 10 September 2025

The notes on pages 6 to 8 form part of these financial statements.

Page 3

 
BARNSLEY HEWETT & MALLINSON LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£

At 1 May 2024
3,544
7,706
125,930
137,180



Loss for the year
-
-
(67,536)
(67,536)


At 30 April 2025
3,544
7,706
58,394
69,644


The notes on pages 6 to 8 form part of these financial statements.

Page 4

 
BARNSLEY HEWETT & MALLINSON LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2024


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£

At 1 May 2023
4,219
7,031
167,347
178,597



Loss for the year
-
-
(24,617)
(24,617)

Purchase of own shares
-
675
(16,800)
(16,125)

Shares redeemed during the year
(675)
-
-
(675)


At 30 April 2024
3,544
7,706
125,930
137,180


The notes on pages 6 to 8 form part of these financial statements.

Page 5

 
BARNSLEY HEWETT & MALLINSON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

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:

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

Taxation

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.

 
1.4

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.

 
1.5

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.

Page 6

 
BARNSLEY HEWETT & MALLINSON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.


Employees

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


3.


Tangible fixed assets





Fixtures, fittings and Equipments

£





At 1 May 2024
376,774


Disposals
(376,774)



At 30 April 2025

-





At 1 May 2024
376,774


Disposals
(376,774)



At 30 April 2025

-



Net book value



At 30 April 2025
-



At 30 April 2024
-


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 May 2024
14,294



At 30 April 2025
14,294





5.


Debtors

2025
2024
£
£

Page 7

 
BARNSLEY HEWETT & MALLINSON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

5.Debtors (continued)


Trade debtors
14,328
47,645

Other debtors
13,738
7,892

Prepayments and accrued income
10,445
10,102

Amounts recoverable on long-term contracts
4,231
7,320

42,742
72,959



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
32,425
71,877

32,425
71,877



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
8,869
3,606

Other taxation and social security
725
1,450

Other creditors
5,923
10,594

Accruals and deferred income
4,300
6,300

19,817
21,950


 
Page 8