Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-05-01 false No description of principal activity 46 42 true true false 3147850 2024-05-01 2025-04-30 3147850 2023-05-01 2024-04-30 3147850 2025-04-30 3147850 2024-04-30 3147850 c:Director1 2024-05-01 2025-04-30 3147850 d:PlantMachinery 2024-05-01 2025-04-30 3147850 d:PlantMachinery 2025-04-30 3147850 d:PlantMachinery 2024-04-30 3147850 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 3147850 d:MotorVehicles 2024-05-01 2025-04-30 3147850 d:MotorVehicles 2025-04-30 3147850 d:MotorVehicles 2024-04-30 3147850 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 3147850 d:FurnitureFittings 2024-05-01 2025-04-30 3147850 d:FurnitureFittings 2025-04-30 3147850 d:FurnitureFittings 2024-04-30 3147850 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 3147850 d:OfficeEquipment 2024-05-01 2025-04-30 3147850 d:OfficeEquipment 2025-04-30 3147850 d:OfficeEquipment 2024-04-30 3147850 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 3147850 d:ComputerEquipment 2024-05-01 2025-04-30 3147850 d:ComputerEquipment 2025-04-30 3147850 d:ComputerEquipment 2024-04-30 3147850 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 3147850 d:OtherPropertyPlantEquipment 2024-05-01 2025-04-30 3147850 d:OtherPropertyPlantEquipment 2025-04-30 3147850 d:OtherPropertyPlantEquipment 2024-04-30 3147850 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 3147850 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 3147850 d:Goodwill 2024-05-01 2025-04-30 3147850 d:Goodwill 2025-04-30 3147850 d:Goodwill 2024-04-30 3147850 d:FreeholdInvestmentProperty 2024-05-01 2025-04-30 3147850 d:FreeholdInvestmentProperty 2025-04-30 3147850 d:FreeholdInvestmentProperty 2024-04-30 3147850 d:CurrentFinancialInstruments 2025-04-30 3147850 d:CurrentFinancialInstruments 2024-04-30 3147850 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 3147850 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 3147850 d:ShareCapital 2025-04-30 3147850 d:ShareCapital 2024-04-30 3147850 d:OtherMiscellaneousReserve 2025-04-30 3147850 d:OtherMiscellaneousReserve 2024-04-30 3147850 d:RetainedEarningsAccumulatedLosses 2025-04-30 3147850 d:RetainedEarningsAccumulatedLosses 2024-04-30 3147850 c:OrdinaryShareClass1 2024-05-01 2025-04-30 3147850 c:OrdinaryShareClass1 2025-04-30 3147850 c:OrdinaryShareClass1 2024-04-30 3147850 c:FRS102 2024-05-01 2025-04-30 3147850 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 3147850 c:FullAccounts 2024-05-01 2025-04-30 3147850 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 3147850 2 2024-05-01 2025-04-30 3147850 d:AcceleratedTaxDepreciationDeferredTax 2025-04-30 3147850 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 3147850 d:OtherDeferredTax 2025-04-30 3147850 d:OtherDeferredTax 2024-04-30 3147850 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 3147850 CHARTWELL BARNS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
CHARTWELL BARNS LIMITED REGISTERED NUMBER: 3147850 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1 |  | 1
Tangible Fixed Assets | 5 |  | 183,205 |  | 189,087
Investment property | 6 |  | 3,075,189 |  | 3,076,061
|  |  | 3,258,395 |  | 3,265,149
Current assets |  |  |  |  |
Stocks | 7 | 529,919 |  | 248,169 |
Debtors: amounts falling due within one year | 8 | 48,904 |  | 109,905 |
Cash at bank and in hand | 9 | 289,362 |  | 370,196 |
|  | 868,185 |  | 728,270 |
Creditors: amounts falling due within one year | 10 | (1,990,874) |  | (2,133,074) |
Net current liabilities |  |  | (1,122,689) |  | (1,404,804)
Total assets less current liabilities |  |  | 2,135,706 |  | 1,860,345
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (195,788) |  | (216,678) |
|  |  | (195,788) |  | (216,678)
Net assets |  |  | 1,939,918 |  | 1,643,667
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 100 |  | 100
Undistributable reserves |  |  | 649,399 |  | 649,399
Profit and loss account |  |  | 1,290,419 |  | 994,168
|  |  | 1,939,918 |  | 1,643,667
Page 1
CHARTWELL BARNS LIMITED REGISTERED NUMBER: 3147850 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 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 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:
C J Graves
Director
Date: 9 October 2025
The notes on pages 3 to 12 form part of these financial statements. Page 2
CHARTWELL BARNS 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 1.2 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Sale of goods Turnover 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 turnover 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 Turnover 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 turnover 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 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 1.4 | 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. Page 3
CHARTWELL BARNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.ACCOUNTING POLICIES (CONTINUED)
| 1.5 | 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.
| 1.6 | 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. Page 4
CHARTWELL BARNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.ACCOUNTING POLICIES (CONTINUED)
| 1.7 | INTANGIBLE ASSETS
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 Statement of income and retained earnings over its useful economic life. 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 Statement of income and retained earnings 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.
| 1.8 | 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. 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:
|  |  |  | Nursery fittings and equipment | - | 20% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Petrol Station fittings and equipment | - | 25% | reducing balance
|  |  |  | Grassington fittings and equipment | - | 25% | reducing balance
|  |  |  | Computer equipment | - | 25% | reducing balance
|  |  |  | Grassington Flat fittings and 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
CHARTWELL BARNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.ACCOUNTING POLICIES (CONTINUED)
| 1.9 | IMPAIRMENT OF FIXED ASSETS AND GOODWILL
Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.
| 1.10 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Income and Retained Earnings.
| 1.11 | 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 weighted average 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.
| 1.12 | 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.
| 1.13 | 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.
| 1.14 | 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
CHARTWELL BARNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.ACCOUNTING POLICIES (CONTINUED)
| 1.15 | 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.
| 1.16 | 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. 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 debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) 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 debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 7
CHARTWELL BARNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
2. | GENERAL INFORMATION
Chartwell Barns Limited is a limited company incorporated in England and Wales. The Company’s principal place of business is Bridgehouse Gate, Pateley Bridge, Harrogate, North Yorkshire, HG3 5HL.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 46 (2024 - 42).
4. | INTANGIBLE ASSETS
|  | Goodwill
|  | £
| Cost |
| At 1 May 2024 | 102,485
| At 30 April 2025 | 102,485
| Amortisation |
| At 1 May 2024 | 102,484
| At 30 April 2025 | 102,484
| Net book value |
| At 30 April 2025 | 1
| At 30 April 2024 | 1
Page 8
CHARTWELL BARNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | TANGIBLE FIXED ASSETS
|  | Nursery fittings and equipment | Motor vehicles | Petrol Station fittings and equipment | Grass'n fittings and equipment | Computer equipment
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 May 2024 | 120,151 | 39,000 | 309,428 | 164,714 | -
| Additions | 34,369 | - | 6,125 | 325 | 3,549
| At 30 April 2025 | 154,520 | 39,000 | 315,553 | 165,039 | 3,549
| Depreciation |  |  |  |  |
| At 1 May 2024 | 97,345 | 7,566 | 263,183 | 81,884 | -
| Charge for the year on owned assets | 7,650 | 7,859 | 12,207 | 20,708 | 385
| At 30 April 2025 | 104,995 | 15,425 | 275,390 | 102,592 | 385
| Net book value |  |  |  |  |
| At 30 April 2025 | 49,525 | 23,575 | 40,163 | 62,447 | 3,164
| At 30 April 2024 | 22,806 | 31,434 | 46,245 | 82,830 | -
Page 9
CHARTWELL BARNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 5.TANGIBLE FIXED ASSETS (CONTINUED)
|  | Grass'n Flat fittings and equipment | Total
|  | £ | £
| Cost or valuation |  |
| At 1 May 2024 | 9,339 | 642,632
| Additions | - | 44,368
| At 30 April 2025 | 9,339 | 687,000
| Depreciation |  |
| At 1 May 2024 | 3,567 | 453,545
| Charge for the year on owned assets | 1,443 | 50,252
| At 30 April 2025 | 5,010 | 503,797
| Net book value |  |
| At 30 April 2025 | 4,329 | 183,203
| At 30 April 2024 | 5,772 | 189,087
6. | INVESTMENT PROPERTY
|  | Freehold investment property
|  | £
| Valuation |
| At 1 May 2024 | 3,076,061
| Disposals | (872)
| At 30 April 2025 | 3,075,189
| The directors consider the carrying value of the existing properties held to be similar to the market values as at 30 April 2024.
Page 10
CHARTWELL BARNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | STOCKS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials | 180,006 | 170,668
| Work in progress | 349,913 | 77,501
|  | 529,919 | 248,169
8. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,806 | 1,340
| Other debtors | 47,098 | 108,565
|  | 48,904 | 109,905
9. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 289,362 | 370,196
10. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 241,130 | 359,710
| Taxation and social security | 133,229 | 133,797
| Directors' loan account | 1,574,603 | 1,635,162
| Other creditors | 41,912 | 4,405
|  | 1,990,874 | 2,133,074
Page 11
CHARTWELL BARNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
11. | DEFERRED TAXATION
|  | 2025
|  | £
| At beginning of year | (216,678)
| Charged to profit or loss | 20,890
| At end of year | (195,788)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (36,448) | (57,338)
| Revaluation of freehold property | (159,340) | (159,340)
|  | (195,788) | (216,678)
12. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
13. | 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 £7,996 (2024 - £6,075). Contributions totalling £1,743 (2024 - £1,906) were payable to the fund at the balance sheet date and are included in creditors.
Page 12