Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 false true 2024-02-01 No description of principal activity 7 6 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02449312 2024-02-01 2025-01-31 02449312 2023-02-01 2024-01-31 02449312 2025-01-31 02449312 2024-01-31 02449312 c:Director1 2024-02-01 2025-01-31 02449312 d:PlantMachinery 2024-02-01 2025-01-31 02449312 d:PlantMachinery 2025-01-31 02449312 d:PlantMachinery 2024-01-31 02449312 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02449312 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 02449312 d:MotorVehicles 2024-02-01 2025-01-31 02449312 d:MotorVehicles 2025-01-31 02449312 d:MotorVehicles 2024-01-31 02449312 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02449312 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 02449312 d:FurnitureFittings 2024-02-01 2025-01-31 02449312 d:FurnitureFittings 2025-01-31 02449312 d:FurnitureFittings 2024-01-31 02449312 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02449312 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 02449312 d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02449312 d:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 02449312 d:CurrentFinancialInstruments 2025-01-31 02449312 d:CurrentFinancialInstruments 2024-01-31 02449312 d:Non-currentFinancialInstruments 2025-01-31 02449312 d:Non-currentFinancialInstruments 2024-01-31 02449312 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 02449312 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 02449312 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 02449312 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 02449312 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-01-31 02449312 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-01-31 02449312 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-01-31 02449312 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-01-31 02449312 d:ShareCapital 2025-01-31 02449312 d:ShareCapital 2024-01-31 02449312 d:RetainedEarningsAccumulatedLosses 2025-01-31 02449312 d:RetainedEarningsAccumulatedLosses 2024-01-31 02449312 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 02449312 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 02449312 c:OrdinaryShareClass1 2024-02-01 2025-01-31 02449312 c:OrdinaryShareClass1 2025-01-31 02449312 c:FRS102 2024-02-01 2025-01-31 02449312 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 02449312 c:FullAccounts 2024-02-01 2025-01-31 02449312 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 02449312 d:WithinOneYear 2025-01-31 02449312 d:WithinOneYear 2024-01-31 02449312 d:BetweenOneFiveYears 2025-01-31 02449312 d:BetweenOneFiveYears 2024-01-31 02449312 d:MoreThanFiveYears 2025-01-31 02449312 d:MoreThanFiveYears 2024-01-31 02449312 d:HirePurchaseContracts d:WithinOneYear 2025-01-31 02449312 d:HirePurchaseContracts d:WithinOneYear 2024-01-31 02449312 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-01-31 02449312 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-01-31 02449312 2 2024-02-01 2025-01-31 02449312 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-01-31 02449312 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-01-31 02449312 d:LeasedAssetsHeldAsLessee 2025-01-31 02449312 d:LeasedAssetsHeldAsLessee 2024-01-31 02449312 e:PoundSterling 2024-02-01 2025-01-31 02449312 d:EntityControlledByKeyManagementPersonnel1 2024-02-01 2025-01-31 02449312 d:EntityControlledByKeyManagementPersonnel1 2025-01-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 02449312 ADVANCED SOLUTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
ADVANCED SOLUTIONS LIMITED REGISTERED NUMBER: 02449312 STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 109,440 |  | 85,362
|  |  | 109,440 |  | 85,362
Current assets |  |  |  |  |
Stocks | 5 | 53,350 |  | 53,350 |
Debtors: amounts falling due within one year | 6 | 422,309 |  | 400,672 |
Cash at bank and in hand | 7 | 10,070 |  | 30,320 |
|  | 485,729 |  | 484,342 |
Creditors: amounts falling due within one year | 8 | (305,606) |  | (283,426) |
Net current assets |  |  | 180,123 |  | 200,916
Total assets less current liabilities |  |  | 289,563 |  | 286,278
Creditors: amounts falling due after more than one year | 9 |  | (29,905) |  | (24,167)
Provisions for liabilities |  |  |  |  |
Deferred tax | 12 |  | (25,352) |  | (16,517)
Net assets |  |  | 234,306 |  | 245,594
Capital and reserves |  |  |  |  |
Called up share capital | 13 |  | 900 |  | 900
Profit and loss account |  |  | 233,406 |  | 244,694
|  |  | 234,306 |  | 245,594
Page 1
ADVANCED SOLUTIONS LIMITED REGISTERED NUMBER: 02449312 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JANUARY 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 on 13 October 2025.
S D Parry Bull
Director
The notes on pages 3 to 12 form part of these financial statements. Page 2
ADVANCED SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
Advanced Solutions Limited is a company limited by shares, registered in England. The address of the registered office is Unit 6 Summerhouse Business Park 18 Canal Way, Harefield, Uxbridge, England, UB9 6TH. The company's principal activity during the year continued to be that of supplying cleaning and janitorial materials. 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 | Going concern
The directors note that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the date of approval of the financial statements. As such, the directors believe that there are not significant uncertainties in their assessment of whether the Company is a going concern and therefore have prepared the accounts on a going concern basis.
| 2.3 | 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.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term. Page 3
ADVANCED SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.5 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to the Statement of comprehensive income 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.
| 2.7 | Borrowing costs
All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.
| 2.8 | 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 the Statement of comprehensive income 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. Page 4
ADVANCED SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.9 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income 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.
| 2.10 | 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 | - | 15% | reducing balance
|  |  |  | Motor vehicles | - | 15% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | 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 the Statement of comprehensive income. Page 5
ADVANCED SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.11 | 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 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 the Statement of comprehensive income.
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | 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.
| 2.15 | 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.
| 2.16 | 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 the directors, during the year was 7 (2024 - 6)
Page 6
ADVANCED SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 February 2024 | 12,950 | 153,148 | 51,695 | 217,793
| Additions | 14,000 | 47,489 | 11,002 | 72,491
| Disposals | - | (44,600) | - | (44,600)
| At 31 January 2025 | 26,950 | 156,037 | 62,697 | 245,684
| Depreciation |  |  |  |
| At 1 February 2024 | 486 | 89,348 | 42,597 | 132,431
| Charge for the year on owned assets | 3,168 | 3,923 | 1,904 | 8,995
| Charge for the year on financed assets | - | 1,775 | - | 1,775
| Disposals | - | (6,957) | - | (6,957)
| At 31 January 2025 | 3,654 | 88,089 | 44,501 | 136,244
| Net book value |  |  |  |
| At 31 January 2025 | 23,296 | 67,948 | 18,196 | 109,440
| At 31 January 2024 | 12,464 | 63,800 | 9,098 | 85,362
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 45,714 | 21,068
|  | 45,714 | 21,068
Page 7
ADVANCED SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods | 53,350 | 53,350
|  | 53,350 | 53,350
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 343,564 | 284,385
| Other debtors | 78,745 | 116,287
|  | 422,309 | 400,672
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 10,070 | 30,320
| Less: Bank invoice discounting facility | (71,840) | (28,408)
|  | (61,770) | 1,912
Page 8
ADVANCED SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank invoice discounting facility | 71,840 | 28,408
| Bank loans | 10,000 | 11,590
| Trade creditors | 90,899 | 104,285
| Corporation tax | 38,552 | 11,950
| Other taxation and social security | 6,745 | 7,698
| Obligations under finance lease and hire purchase contracts | 23,152 | 7,500
| Other creditors | 61,418 | 108,995
| Accruals and deferred income | 3,000 | 3,000
|  | 305,606 | 283,426
| At the year end, the bank held a fixed and floating charge over the company's assets. Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 6,667 | 16,667
| Net obligations under finance leases and hire purchase contracts | 23,238 | 7,500
|  | 29,905 | 24,167
| Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.
Page 9
ADVANCED SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 11,590
| Amounts falling due 1-2 years |  |
| Bank loans | 6,667 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 6,667
|  | 16,667 | 28,257
11. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 23,152 | 7,500
| Between 1-5 years | 23,238 | 7,500
|  | 46,390 | 15,000
12. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 16,517
| Charged to the Statement of comprehensive income | 8,835
| At end of year | 25,352
Page 10
ADVANCED SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 12.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 25,352 | 16,517
|  | 25,352 | 16,517
13. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 900 Ordinary shares of £1 each | 900 | 900
14. | 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 £6,277 (2024 - £5,735). Contributions totaling £200 (2024 - £139) were outstanding as at year end.
15. | Commitments under operating leases
| At 31 January 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 | 30,000 | -
| Later than 1 year and not later than 5 years | 120,000 | -
| Later than 5 years | 127,500 | -
|  | 277,500 | -
16. | Transactions with directors
Included within debtors is an amount of £58,350 (2024 - £112,855) due from the directors. The loan is interest free and repayable on demand. Page 11
ADVANCED SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
17. | Controlling party
The ultimate controlling party is S D Parry Bull by virtue of his majority shareholding in the company.
Page 12