Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 2024-01-01 false No description of principal activity 18 18 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10212462 2024-01-01 2024-12-31 10212462 2023-01-01 2023-12-31 10212462 2024-12-31 10212462 2023-12-31 10212462 c:Director2 2024-01-01 2024-12-31 10212462 d:Buildings 2024-01-01 2024-12-31 10212462 d:Buildings 2024-12-31 10212462 d:Buildings 2023-12-31 10212462 d:Buildings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10212462 d:FurnitureFittings 2024-01-01 2024-12-31 10212462 d:FurnitureFittings 2024-12-31 10212462 d:FurnitureFittings 2023-12-31 10212462 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10212462 d:OfficeEquipment 2024-01-01 2024-12-31 10212462 d:OfficeEquipment 2024-12-31 10212462 d:OfficeEquipment 2023-12-31 10212462 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10212462 d:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 10212462 d:OtherPropertyPlantEquipment 2024-12-31 10212462 d:OtherPropertyPlantEquipment 2023-12-31 10212462 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10212462 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10212462 d:CurrentFinancialInstruments 2024-12-31 10212462 d:CurrentFinancialInstruments 2023-12-31 10212462 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10212462 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10212462 d:ShareCapital 2024-12-31 10212462 d:ShareCapital 2023-12-31 10212462 d:RetainedEarningsAccumulatedLosses 2024-12-31 10212462 d:RetainedEarningsAccumulatedLosses 2023-12-31 10212462 c:FRS102 2024-01-01 2024-12-31 10212462 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10212462 c:FullAccounts 2024-01-01 2024-12-31 10212462 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10212462 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 10212462 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 10212462 d:TaxLossesCarry-forwardsDeferredTax 2024-12-31 10212462 d:TaxLossesCarry-forwardsDeferredTax 2023-12-31 10212462 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 10212462 TEN HANDS CAFE BARS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
TEN HANDS CAFE BARS LIMITED REGISTERED NUMBER: 10212462 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 86,650 |  | 99,128
|  |  | 86,650 |  | 99,128
Current assets |  |  |  |  |
Stocks |  | 3,000 |  | 2,850 |
Debtors: amounts falling due within one year | 5 | 18,976 |  | 12,735 |
Cash at bank and in hand | 6 | 21,274 |  | 14,755 |
|  | 43,250 |  | 30,340 |
Creditors: amounts falling due within one year | 7 | (195,444) |  | (188,767) |
Net current liabilities |  |  | (152,194) |  | (158,427)
Total assets less current liabilities |  |  | (65,544) |  | (59,299)
Net liabilities |  |  | (65,544) |  | (59,299)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (65,644) |  | (59,399)
|  |  | (65,544) |  | (59,299)
Page 1
TEN HANDS CAFE BARS LIMITED REGISTERED NUMBER: 10212462 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 by:
................................................ N J Monk
Director
Date: 16 September 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
TEN HANDS CAFE BARS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Ten Hands Cafe Bars Limited is a members limited liability company, domiciled in England, registered number 10212462, with a registered office at 175 Watling Street West, Towcester, Northamptonshire, NN12 6BX. 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.
| 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. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 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. Page 3
TEN HANDS CAFE BARS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 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 Balance Sheet. 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 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.
| 2.8 | 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
TEN HANDS CAFE BARS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, . Depreciation is provided on the following basis:
|  |  |  | Property improvements | - | 5% | straight line
|  |  |  | Fixtures and fittings | - | 10% | straight line
|  |  |  | Office equipment | - | 33% | straight line
|  |  |  | Equipment | - | 25% | straight line
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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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. Page 5
TEN HANDS CAFE BARS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.13 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of 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 year was 18 (2023 - 18).
Page 6
TEN HANDS CAFE BARS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Property improvements | Fixtures and fittings | Office equipment | Equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2024 | 114,436 | 64,792 | 5,973 | 23,153 | 208,354
| Additions | - | - | 845 | 4,551 | 5,396
| At 31 December 2024 | 114,436 | 64,792 | 6,818 | 27,704 | 213,750
| Depreciation |  |  |  |  |
| At 1 January 2024 | 40,108 | 46,207 | 5,708 | 17,203 | 109,226
| Charge for the year on owned assets | 5,722 | 6,479 | 414 | 5,259 | 17,874
| At 31 December 2024 | 45,830 | 52,686 | 6,122 | 22,462 | 127,100
| Net book value |  |  |  |  |
| At 31 December 2024 | 68,606 | 12,106 | 696 | 5,242 | 86,650
| At 31 December 2023 | 74,328 | 18,585 | 265 | 5,950 | 99,128
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 4,853 | -
| Prepayments and accrued income | 3,374 | 2,427
| Deferred taxation | 10,749 | 10,308
|  | 18,976 | 12,735
Page 7
TEN HANDS CAFE BARS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 21,274 | 14,755
| Less: bank overdrafts | - | (9,682)
|  | 21,274 | 5,073
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | - | 9,682
| Trade creditors | 14,154 | 7,648
| Other taxation and social security | 32,945 | 19,196
| Other creditors | 125,039 | 147,030
| Accruals and deferred income | 23,306 | 5,211
|  | 195,444 | 188,767
8. | Deferred taxation
|  | 2024
|  | £
| At beginning of year | 10,308
| Charged to profit or loss | 441
| At end of year | 10,749
| The deferred tax asset is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | (6,002) | (7,917)
| Tax losses carried forward | 16,751 | 18,225
|  | 10,749 | 10,308
Page 8
TEN HANDS CAFE BARS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Related party transactions
| At the balance sheet date, there was a loan of £123,299 (2023: £147,030) due to the directors.
Page 9