Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity 2024-04-01 false 22 23 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04693624 2024-04-01 2025-03-31 04693624 2023-04-01 2024-03-31 04693624 2025-03-31 04693624 2024-03-31 04693624 c:Director1 2024-04-01 2025-03-31 04693624 c:Director2 2024-04-01 2025-03-31 04693624 d:MotorVehicles 2024-04-01 2025-03-31 04693624 d:MotorVehicles 2025-03-31 04693624 d:MotorVehicles 2024-03-31 04693624 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04693624 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04693624 d:FurnitureFittings 2024-04-01 2025-03-31 04693624 d:FurnitureFittings 2025-03-31 04693624 d:FurnitureFittings 2024-03-31 04693624 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04693624 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04693624 d:OfficeEquipment 2024-04-01 2025-03-31 04693624 d:OfficeEquipment 2025-03-31 04693624 d:OfficeEquipment 2024-03-31 04693624 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04693624 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04693624 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04693624 d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04693624 d:Goodwill 2024-04-01 2025-03-31 04693624 d:Goodwill 2025-03-31 04693624 d:Goodwill 2024-03-31 04693624 d:CurrentFinancialInstruments 2025-03-31 04693624 d:CurrentFinancialInstruments 2024-03-31 04693624 d:Non-currentFinancialInstruments 2025-03-31 04693624 d:Non-currentFinancialInstruments 2024-03-31 04693624 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04693624 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04693624 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 04693624 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 04693624 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 04693624 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 04693624 d:ShareCapital 2025-03-31 04693624 d:ShareCapital 2024-03-31 04693624 d:RetainedEarningsAccumulatedLosses 2025-03-31 04693624 d:RetainedEarningsAccumulatedLosses 2024-03-31 04693624 c:OrdinaryShareClass1 2024-04-01 2025-03-31 04693624 c:OrdinaryShareClass1 2025-03-31 04693624 c:OrdinaryShareClass1 2024-03-31 04693624 c:FRS102 2024-04-01 2025-03-31 04693624 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04693624 c:FullAccounts 2024-04-01 2025-03-31 04693624 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04693624 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 04693624 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 04693624 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 04693624 d:WithinOneYear 2025-03-31 04693624 d:WithinOneYear 2024-03-31 04693624 d:BetweenOneFiveYears 2025-03-31 04693624 d:BetweenOneFiveYears 2024-03-31 04693624 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 04693624 2 2024-04-01 2025-03-31 04693624 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-03-31 04693624 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-03-31 04693624 d:LeasedAssetsHeldAsLessee 2025-03-31 04693624 d:LeasedAssetsHeldAsLessee 2024-03-31 04693624 d:Goodwill d:OwnedIntangibleAssets 2024-04-01 2025-03-31 04693624 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04693624 CHAPEL DOORS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
CHAPEL DOORS LIMITED REGISTERED NUMBER: 04693624 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 15,284 |  | 17,833
Tangible assets | 5 |  | 162,909 |  | 136,461
|  |  | 178,193 |  | 154,294
Current assets |  |  |  |  |
Stocks |  | 75,000 |  | 59,000 |
Debtors: amounts falling due within one year | 6 | 315,808 |  | 308,314 |
Cash at bank and in hand |  | 66,531 |  | 3,485 |
|  | 457,339 |  | 370,799 |
Creditors: amounts falling due within one year | 7 | (313,263) |  | (327,489) |
Net current assets |  |  | 144,076 |  | 43,310
Total assets less current liabilities |  |  | 322,269 |  | 197,604
Creditors: amounts falling due after more than one year | 8 |  | (73,784) |  | (51,137)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (43,125) |  | (37,137) |
|  |  | (43,125) |  | (37,137)
Net assets |  |  | 205,360 |  | 109,330
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Profit and loss account |  |  | 205,260 |  | 109,230
|  |  | 205,360 |  | 109,330
Page 1
CHAPEL DOORS LIMITED REGISTERED NUMBER: 04693624 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 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 income statement 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 8 September 2025.
Phillip Allan Neame Ramsay | Jayne Ramsay
Director | Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
CHAPEL DOORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Chapel Doors Limited is a private company limited by shares and incorporated in England and Wales, registration number 04693624. The registered office is Unit 21 Court Industrial Estate, Vinces Road, Diss, Norfolk, IP22 4BF. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. 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. 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. Page 3
CHAPEL DOORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | 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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | 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 reporting 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 reporting 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 reporting date. Page 4
CHAPEL DOORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Income statement over its useful economic life. Other 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.
| 2.9 | 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 | - | 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.
| 2.10 | 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 reporting 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. Page 5
CHAPEL DOORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | 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 22 (2024 - 23).
Page 6
CHAPEL DOORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 50,970
| At 31 March 2025 | 50,970
| Amortisation |
| At 1 April 2024 | 33,137
| Charge for the year on owned assets | 2,549
| At 31 March 2025 | 35,686
| Net book value |
| At 31 March 2025 | 15,284
| At 31 March 2024 | 17,833
Page 7
CHAPEL DOORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Motor vehicles | Fittings and plant | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 362,932 | 58,746 | 29,886 | 451,564
| Additions | 88,028 | 6,322 | 818 | 95,168
| Disposals | (42,991) | - | - | (42,991)
| At 31 March 2025 | 407,969 | 65,068 | 30,704 | 503,741
| Depreciation |  |  |  |
| At 1 April 2024 | 251,224 | 38,033 | 25,846 | 315,103
| Charge for the year on owned assets | 3,459 | 6,795 | 1,216 | 11,470
| Charge for the year on financed assets | 42,895 | - | - | 42,895
| Disposals | (28,636) | - | - | (28,636)
| At 31 March 2025 | 268,942 | 44,828 | 27,062 | 340,832
| Net book value |  |  |  |
| At 31 March 2025 | 139,027 | 20,240 | 3,642 | 162,909
| At 31 March 2024 | 111,708 | 20,713 | 4,040 | 136,461
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 139,417 | 97,874
|  | 139,417 | 97,874
Page 8
CHAPEL DOORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 306,359 | 294,552
| Other debtors | 3,742 | 3,051
| Prepayments and accrued income | 5,707 | 10,711
|  | 315,808 | 308,314
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 25,177
| CBILS loan | 2,917 | 17,500
| Trade creditors | 150,611 | 184,781
| Corporation tax | 53,395 | 14,386
| Other taxation and social security | 55,163 | 45,022
| Obligations under finance lease and hire purchase contracts | 45,578 | 34,512
| Other creditors | 2,755 | 3,531
| Accruals and deferred income | 2,844 | 2,580
|  | 313,263 | 327,489
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Hire Purchase | 45,578 | 34,512
|  | 45,578 | 34,512
| Details of security provided:
Hire purchase agreements are secured on the assets to which they relate. The bank overdraft is secured by a fixed and floating charge over over all property and assets of the company. Page 9
CHAPEL DOORS 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
|  |  |  |  | £ | £
| CBILS loan | - | 2,917
| Net obligations under finance leases and hire purchase contracts | 73,784 | 48,220
|  | 73,784 | 51,137
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Hire Purchase | 73,784 | 48,220
|  | 73,784 | 48,220
| Details of security provided:
Hire purchase agreements are secured on the asset to which they relate.
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 2,917 | 17,500
|  | 2,917 | 17,500
| Amounts falling due 1-2 years |  |
| Other loans | - | 2,917
|  | - | 2,917
|  | 2,917 | 20,417
Page 10
CHAPEL DOORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 45,578 | 34,513
| Between 1-5 years | 73,783 | 48,220
|  | 119,361 | 82,733
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
12. | 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. The pension cost charge represents contributions payable by the Company to the fund and amounted to £22,408 (2024 - £21,373).
13. | Commitments under operating leases
| At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 37,694 | 38,765
| Later than 1 year and not later than 5 years | 23,750 | 61,444
|  | 61,444 | 100,209
14. | Transactions with directors
During the year the company loaned monies to the directors. At the year end the directors owed £3,742 to the company (2024: £3,051 owed to the company). The loans were provided on an interest free basis. Page 11