Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 4 4 2024-02-01 false No description of principal activity false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03059941 2024-02-01 2025-01-31 03059941 2025-01-31 03059941 2023-02-01 2024-01-31 03059941 2024-01-31 03059941 1 2024-02-01 2025-01-31 03059941 d:Director1 2024-02-01 2025-01-31 03059941 d:Director2 2024-02-01 2025-01-31 03059941 d:Director3 2024-02-01 2025-01-31 03059941 d:Director3 2025-01-31 03059941 d:RegisteredOffice 2024-02-01 2025-01-31 03059941 d:Agent1 2024-02-01 2025-01-31 03059941 c:Buildings c:ShortLeaseholdAssets 2024-02-01 2025-01-31 03059941 c:Buildings c:ShortLeaseholdAssets 2025-01-31 03059941 c:Buildings c:ShortLeaseholdAssets 2024-01-31 03059941 c:PlantMachinery 2024-02-01 2025-01-31 03059941 c:PlantMachinery 2025-01-31 03059941 c:PlantMachinery 2024-01-31 03059941 c:PlantMachinery c:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 03059941 c:MotorVehicles 2024-02-01 2025-01-31 03059941 c:MotorVehicles 2025-01-31 03059941 c:MotorVehicles 2024-01-31 03059941 c:MotorVehicles c:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 03059941 c:FurnitureFittings 2024-02-01 2025-01-31 03059941 c:FurnitureFittings 2025-01-31 03059941 c:FurnitureFittings 2024-01-31 03059941 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 03059941 c:ComputerEquipment 2024-02-01 2025-01-31 03059941 c:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 03059941 c:Goodwill 2025-01-31 03059941 c:Goodwill 2024-01-31 03059941 c:CurrentFinancialInstruments 2025-01-31 03059941 c:CurrentFinancialInstruments 2024-01-31 03059941 c:CurrentFinancialInstruments c:WithinOneYear 2025-01-31 03059941 c:CurrentFinancialInstruments c:WithinOneYear 2024-01-31 03059941 c:ShareCapital 2025-01-31 03059941 c:ShareCapital 2024-01-31 03059941 c:RetainedEarningsAccumulatedLosses 2025-01-31 03059941 c:RetainedEarningsAccumulatedLosses 2024-01-31 03059941 d:FRS102 2024-02-01 2025-01-31 03059941 d:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 03059941 d:FullAccounts 2024-02-01 2025-01-31 03059941 d:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Company registration number: 03059941
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 JANUARY 2025
| IRVIN LEISURE ENTERTAINMENTS LIMITED
IRVIN LEISURE ENTERTAINMENTS LIMITED |  |
CONTENTS
| Page
Company information | 1
Statement of financial position | 2 - 3
Notes to the financial statements | 4 - 9
IRVIN LEISURE ENTERTAINMENTS LIMITED |  |
COMPANY INFORMATION
Directors | A W Irvin
| G C Irvin
| G F W Irvin (appointed 25 July 2025)
Registered number | 03059941
Registered office | No 2 Victoria House
| Main Street
| Hanworth
| Middlesex
| TW13 6SU
Accountants | Menzies LLP
| Chartered Accountants
| 2nd Floor, Midas House
| 62 Goldsworth Road
| Woking
| Surrey
| GU21 6LQ
Bankers | Barclays Bank plc
| Cardinal Road
| Newall Road
| Hounslow
| Middlesex
| TW6 2AH
Page 1
IRVIN LEISURE ENTERTAINMENTS LIMITED REGISTERED NUMBER:03059941 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 70,857 |  | 185,168
|  |  | 70,857 |  | 185,168
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 445,420 |  | 823,145 |
Bank and cash balances |  | 102,311 |  | 226,069 |
|  | 547,731 |  | 1,049,214 |
Creditors: amounts falling due within one year | 7 | (377,488) |  | (651,306) |
Net current assets |  |  | 170,243 |  | 397,908
Total assets less current liabilities |  |  | 241,100 |  | 583,076
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (1,903) |  | (1,368) |
|  |  | (1,903) |  | (1,368)
Net assets |  |  | 239,197 |  | 581,708
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 239,097 |  | 581,608
|  |  | 239,197 |  | 581,708
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: Page 2
IRVIN LEISURE ENTERTAINMENTS LIMITED REGISTERED NUMBER:03059941 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JANUARY 2025
................................................ G C Irvin
Director
Date: 23 October 2025
The notes on pages 4 to 9 form part of these financial statements. Page 3
IRVIN LEISURE ENTERTAINMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General Information
Irvin Leisure Entertainments Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office is disclosed on the company information page. The principal place of business is 2 Victoria House, Main Street, Hanworth, Middlesex, TW13 6SU. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. 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.
| 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:
| 2.3 | 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. Page 4
IRVIN LEISURE ENTERTAINMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.4 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - | over period of lease
|  |  |  | Plant and machinery | - | 10% straight line
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 10% straight line
|  |  |  | Computer equipment | - | 33.3% 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.
| 2.5 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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. Page 5
IRVIN LEISURE ENTERTAINMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.9 | 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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.10 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.11 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Statement of financial position.
| 2.12 | 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. Page 6
IRVIN LEISURE ENTERTAINMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 February 2024 | 16,000
| At 31 January 2025 | 16,000
| Amortisation |
| At 1 February 2024 | 16,000
| At 31 January 2025 | 16,000
| Net book value |
| At 31 January 2025 | -
| At 31 January 2024 | -
Page 7
IRVIN LEISURE ENTERTAINMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
5. | Tangible fixed assets
|  | Short-term leasehold property | Plant and machinery | Motor vehicles | Fixtures, fittings and computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 February 2024 | 104,000 | 225,975 | 151,958 | 58,767 | 540,700
| Disposals | (104,000) | - | (10,000) | - | (114,000)
| At 31 January 2025 | - | 225,975 | 141,958 | 58,767 | 426,700
| Depreciation |  |  |  |  |
| At 1 February 2024 | 14,856 | 202,599 | 102,076 | 36,001 | 355,532
| Charge for the year on owned assets | 4,952 | 6,334 | 12,283 | 5,877 | 29,446
| Disposals | (19,808) | - | (9,327) | - | (29,135)
| At 31 January 2025 | - | 208,933 | 105,032 | 41,878 | 355,843
| Net book value |  |  |  |  |
| At 31 January 2025 | - | 17,042 | 36,926 | 16,889 | 70,857
| At 31 January 2024 | 89,144 | 23,376 | 49,882 | 22,766 | 185,168
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 134,542 | 181,351
| Other debtors | 83,603 | 355,568
| Prepayments and accrued income | 227,275 | 286,226
|  | 445,420 | 823,145
Page 8
IRVIN LEISURE ENTERTAINMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 20,833 | 51,299
| Trade creditors | 3,106 | 36,428
| Corporation tax | - | 15,116
| Other taxation and social security | 4,705 | 62,630
| Other creditors | 154,654 | 144,213
| Accruals and deferred income | 194,190 | 341,620
|  | 377,488 | 651,306
8. | Transactions with Director
| During the year the following transactions with the directors took place:
|  | Brought Forward | Advance/ Credit | Repaid | Carried Forward
|  | £ | £ | £ | £
| Directors loan | 177,448 | 3,700 | (181,148) | -
|  | 177,448 | 3,700 | (181,148) | -
| No interest was charged on this loan during the year.
9. | Related party transactions
At the balance sheet date, included within other debtors is an amount owed to the company totalling £9,787 (2024- £213 creditor) by George Irvin Limited, a company in which one director holds shares. This balance represents a loan which is unsecured, interest-free, and repayable on demand. At the balance sheet date, included within other creditors is an amount the company owed totalling £151,147 (2024- £140,830) to The Irvin Organisation Limited, a company in which one director holds shares. This balance represents a loan which is unsecured, interest-free, and repayable on demand. At the balance sheet date, included within other creditors is an amount the company owed totalling £2,611 (2024- £2,611) to Zenastar Properties Limited, a company in which one director holds shares. This balance represents a loan which is unsecured, interest-free, and repayable on demand. At the balance sheet date, included within other creditors is an amount the company owed totalling £160,000 (2024- £133,200 debtor) to James Irvin Limited, a company owed by the son of one of the directors. This balance represents a loan which is unsecured, interest-free, and repayable on demand.
Page 9