Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-31 2024-05-31 2023-06-01 1 false No description of principal activity 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09053639 2023-06-01 2024-05-31 09053639 2022-06-01 2023-05-31 09053639 2024-05-31 09053639 2023-05-31 09053639 2022-06-01 09053639 c:Director1 2023-06-01 2024-05-31 09053639 d:PlantMachinery 2023-06-01 2024-05-31 09053639 d:PlantMachinery 2024-05-31 09053639 d:PlantMachinery 2023-05-31 09053639 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 09053639 d:CurrentFinancialInstruments 2024-05-31 09053639 d:CurrentFinancialInstruments 2023-05-31 09053639 d:Non-currentFinancialInstruments 2024-05-31 09053639 d:Non-currentFinancialInstruments 2023-05-31 09053639 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 09053639 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 09053639 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 09053639 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 09053639 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-05-31 09053639 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-05-31 09053639 d:ShareCapital 2023-06-01 2024-05-31 09053639 d:ShareCapital 2024-05-31 09053639 d:ShareCapital 2022-06-01 2023-05-31 09053639 d:ShareCapital 2023-05-31 09053639 d:ShareCapital 2022-06-01 09053639 d:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 09053639 d:RetainedEarningsAccumulatedLosses 2024-05-31 09053639 d:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 09053639 d:RetainedEarningsAccumulatedLosses 2023-05-31 09053639 d:RetainedEarningsAccumulatedLosses 2022-06-01 09053639 c:OrdinaryShareClass1 2023-06-01 2024-05-31 09053639 c:OrdinaryShareClass1 2024-05-31 09053639 c:OrdinaryShareClass1 2023-05-31 09053639 c:FRS102 2023-06-01 2024-05-31 09053639 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09053639 c:FullAccounts 2023-06-01 2024-05-31 09053639 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09053639 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 09053639 R2H PLANT LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2024
R2H PLANT LTD REGISTERED NUMBER: 09053639 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 365,651 |  | 487,535
|  |  | 365,651 |  | 487,535
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 557,038 |  | 128,524 |
Cash at bank and in hand | 7 | 49,771 |  | 254,025 |
|  | 606,809 |  | 382,549 |
Creditors: amounts falling due within one year | 8 | (81,401) |  | (56,525) |
Net current assets |  |  | 525,408 |  | 326,024
Total assets less current liabilities |  |  | 891,059 |  | 813,559
Creditors: amounts falling due after more than one year | 9 |  | (41,738) |  | (64,328)
Net assets |  |  | 849,321 |  | 749,231
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Profit and loss account | 12 |  | 849,221 |  | 749,131
|  |  | 849,321 |  | 749,231
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. Page 1
R2H PLANT LTD REGISTERED NUMBER: 09053639 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 2024 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 on 25 September 2025.
A S Roberts
Director
The notes on pages 4 to 8 form part of these financial statements. Page 2
R2H PLANT LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MAY 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 June 2022 | 100 | 872,211 | 872,311
Comprehensive income for the year |  |  |
Loss for the year | - | (123,080) | (123,080)
Total comprehensive income for the year | - | (123,080) | (123,080)
Total transactions with owners | - | - | -
At 1 June 2023 | 100 | 749,131 | 749,231
Comprehensive income for the year |  |  |
Profit for the year | - | 100,090 | 100,090
Total comprehensive income for the year | - | 100,090 | 100,090
Total transactions with owners | - | - | -
At 31 May 2024 | 100 | 849,221 | 849,321
| The notes on pages 4 to 8 form part of these financial statements.
Page 3
R2H PLANT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024
1. | General information
R2H Plant Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and office address can be found on the Company Information page. 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: 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 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | 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 reporting date in the countries where the Company operates and generates income. Page 4
R2H PLANT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 2.Accounting policies (continued)
| 2.5 | 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:
|  |  |  | Plant and machinery | - | 25% |
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.
| 2.6 | 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. Page 5
R2H PLANT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates. The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised. The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below: Prepayments & Accrued Expenditure The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
4. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
5. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 June 2023 | 734,419
| At 31 May 2024 | 734,419
| Depreciation |
| At 1 June 2023 | 246,884
| Charge for the year on owned assets | 121,884
| At 31 May 2024 | 368,768
| Net book value |
| At 31 May 2024 | 365,651
| At 31 May 2023 | 487,535
Page 6
R2H PLANT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 257,038 | 128,524
| Prepayments and accrued income | 300,000 | -
|  | 557,038 | 128,524
7. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 49,771 | 254,025
|  | 49,771 | 254,025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 6,283 | 55,209
| Corporation tax | 75,118 | -
| Accruals and deferred income | - | 1,316
|  | 81,401 | 56,525
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 41,738 | 64,328
|  | 41,738 | 64,328
Page 7
R2H PLANT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 6,283 | 55,209
|  | 6,283 | 55,209
| Amounts falling due 2-5 years |  |
| Bank loans | 41,738 | 64,328
|  | 41,738 | 64,328
|  | 48,021 | 119,537
11. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2023 - 100) Ordinary shares of £1.00 each | 100 | 100
12. | Reserves
Profit and loss account The profit and loss reserve is wholly distributable.
Page 8