Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 534958 534958 false 2024-04-01 No description of principal activity 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12429530 2024-04-01 2025-03-31 12429530 2023-04-01 2024-03-31 12429530 2025-03-31 12429530 2024-03-31 12429530 2023-04-01 12429530 c:Director1 2024-04-01 2025-03-31 12429530 d:Buildings 2024-04-01 2025-03-31 12429530 d:Buildings 2025-03-31 12429530 d:Buildings 2024-03-31 12429530 d:Buildings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12429530 d:PlantMachinery 2024-04-01 2025-03-31 12429530 d:PlantMachinery 2025-03-31 12429530 d:PlantMachinery 2024-03-31 12429530 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12429530 d:MotorVehicles 2024-04-01 2025-03-31 12429530 d:MotorVehicles 2025-03-31 12429530 d:MotorVehicles 2024-03-31 12429530 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12429530 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12429530 d:FreeholdInvestmentProperty 2025-03-31 12429530 d:FreeholdInvestmentProperty 2024-03-31 12429530 d:CurrentFinancialInstruments 2025-03-31 12429530 d:CurrentFinancialInstruments 2024-03-31 12429530 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12429530 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12429530 d:ShareCapital 2025-03-31 12429530 d:ShareCapital 2024-03-31 12429530 d:InvestmentPropertiesRevaluationReserve 2025-03-31 12429530 d:InvestmentPropertiesRevaluationReserve 2024-03-31 12429530 d:RetainedEarningsAccumulatedLosses 2025-03-31 12429530 d:RetainedEarningsAccumulatedLosses 2024-03-31 12429530 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 12429530 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 12429530 d:TaxLossesCarry-forwardsDeferredTax 2025-03-31 12429530 d:TaxLossesCarry-forwardsDeferredTax 2024-03-31 12429530 d:OtherDeferredTax 2025-03-31 12429530 d:OtherDeferredTax 2024-03-31 12429530 c:FRS102 2024-04-01 2025-03-31 12429530 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12429530 c:FullAccounts 2024-04-01 2025-03-31 12429530 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12429530 2 2024-04-01 2025-03-31 12429530 6 2024-04-01 2025-03-31 12429530 d:Right-of-useInvestmentProperty 2025-03-31 12429530 d:Right-of-useInvestmentProperty 2024-03-31 12429530 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 12429530 IDEAL SCAFFOLDING (EAST ANGLIA) HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
IDEAL SCAFFOLDING (EAST ANGLIA) HOLDINGS LIMITED REGISTERED NUMBER: 12429530 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 237,601 |  | 215,612
Investments | 5 |  | 220 |  | 220
Investment property | 6 |  | 267,479 |  | 267,479
|  |  | 505,300 |  | 483,311
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 109,880 |  | 89,573 |
Cash at bank and in hand |  | 677,695 |  | 697,910 |
|  | 787,575 |  | 787,483 |
Creditors: amounts falling due within one year | 8 | (15,584) |  | (103,122) |
Net current assets |  |  | 771,991 |  | 684,361
Total assets less current liabilities |  |  | 1,277,291 |  | 1,167,672
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (13,230) |  | (6,649) |
|  |  | (13,230) |  | (6,649)
Net assets |  |  | 1,264,061 |  | 1,161,023
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 120 |  | 120
Investment property reserve |  |  | 34,000 |  | 34,000
Profit and loss account |  |  | 1,229,941 |  | 1,126,903
|  |  | 1,264,061 |  | 1,161,023
Page 1
IDEAL SCAFFOLDING (EAST ANGLIA) HOLDINGS LIMITED REGISTERED NUMBER: 12429530 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 17 October 2025.
................................................ M N Jones
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
IDEAL SCAFFOLDING (EAST ANGLIA) HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Ideal Scaffolding (East Anglia) Holdings Limited is a private company limited by shares and incorporated in England and Wales with registration number 12429530. The registered office is C/O Larking Gowen, 1st Floor, Prospect House, Rouen Road, Norwich, Norfolk, NR1 1RE. 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting polices 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.
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | 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: 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
IDEAL SCAFFOLDING (EAST ANGLIA) HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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 provided on the following basis:
|  |  |  | Freehold property | - | 2% | straight line
|  |  |  | Plant and machinery | - | 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.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived 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 profit or loss. Page 4
IDEAL SCAFFOLDING (EAST ANGLIA) HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income Statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
IDEAL SCAFFOLDING (EAST ANGLIA) HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 216,748 | 4,266 | - | 221,014
| Additions | - | 36,165 | 64,751 | 100,916
| Disposals | - | - | (64,751) | (64,751)
| At 31 March 2025 | 216,748 | 40,431 | - | 257,179
| Depreciation |  |  |  |
| At 1 April 2024 | 4,335 | 1,067 | - | 5,402
| Charge for the year on owned assets | 4,335 | 9,841 | - | 14,176
| At 31 March 2025 | 8,670 | 10,908 | - | 19,578
| Net book value |  |  |  |
| At 31 March 2025 | 208,078 | 29,523 | - | 237,601
| At 31 March 2024 | 212,413 | 3,199 | - | 215,612
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 220
| At 31 March 2025 | 220
Page 6
IDEAL SCAFFOLDING (EAST ANGLIA) HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Investment property
|  | Investment property | Property under construction | Total
|  | £ | £ | £
| Valuation |  |  |
| At 1 April 2024 | 247,538 | 19,941 | 267,479
| At 31 March 2025 | 247,538 | 19,941 | 267,479
The 2025 valuations were made by the Directors, on an open market value for existing use basis.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 35,589 | 9,776
| Other debtors | 74,291 | 79,797
|  | 109,880 | 89,573
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 142 | 44,605
| Amounts owed to group undertakings | - | 6,487
| Other taxation and social security | 12,742 | -
| Other creditors | - | 49,368
| Accruals | 2,700 | 2,662
|  | 15,584 | 103,122
Page 7
IDEAL SCAFFOLDING (EAST ANGLIA) HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (6,649) | (7,107)
| Charged to profit or loss | (6,581) | 458
| At end of year | (13,230) | (6,649)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (7,381) | (800)
| Tax losses carried forward | 7,636 | 7,636
| Unrealised gains on investment property revaluation | (13,485) | (13,485)
|  | (13,230) | (6,649)
10. | Transactions with directors
At the year end, the directors owed the company £57,291 (2024: the company owed the directors £49,368) which is included in other debtors.
11. | Related party transactions
| The company had balances outstanding with its subsidiaries at the year end date. The company was owed £1,176 from Ideal Scaffolding (East Anglia) Limited (2024: the company owed £6,487), and was owed £34,413 from TeeUp Golf Limited (2024: £9,776).
Page 8