Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 2024-02-01 7 false No description of principal activity 6 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05710645 2024-02-01 2025-01-31 05710645 2025-01-31 05710645 2023-02-01 2024-01-31 05710645 2024-01-31 05710645 c:Director1 2024-02-01 2025-01-31 05710645 c:Director2 2024-02-01 2025-01-31 05710645 c:RegisteredOffice 2024-02-01 2025-01-31 05710645 d:PlantMachinery 2024-02-01 2025-01-31 05710645 d:PlantMachinery 2025-01-31 05710645 d:PlantMachinery 2024-01-31 05710645 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 05710645 d:FurnitureFittings 2024-02-01 2025-01-31 05710645 d:OfficeEquipment 2024-02-01 2025-01-31 05710645 d:ComputerEquipment 2024-02-01 2025-01-31 05710645 d:Goodwill 2024-02-01 2025-01-31 05710645 d:Goodwill 2025-01-31 05710645 d:Goodwill 2024-01-31 05710645 d:CurrentFinancialInstruments 2025-01-31 05710645 d:CurrentFinancialInstruments 2024-01-31 05710645 d:Non-currentFinancialInstruments 2025-01-31 05710645 d:Non-currentFinancialInstruments 2024-01-31 05710645 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 05710645 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 05710645 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 05710645 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 05710645 d:ShareCapital 2025-01-31 05710645 d:ShareCapital 2024-01-31 05710645 d:RetainedEarningsAccumulatedLosses 2025-01-31 05710645 d:RetainedEarningsAccumulatedLosses 2024-01-31 05710645 c:FRS102 2024-02-01 2025-01-31 05710645 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 05710645 c:FullAccounts 2024-02-01 2025-01-31 05710645 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 05710645 d:Goodwill d:OwnedIntangibleAssets 2024-02-01 2025-01-31 05710645 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Company registration number: 05710645
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 JANUARY 2025
| GEORGE IRVIN (AMUSEMENTS) LTD
GEORGE IRVIN (AMUSEMENTS) LTD |  |
CONTENTS
| Page
Company Information | 1
Statement of Financial Position | 2 - 3
Notes to the Financial Statements | 4 - 9
GEORGE IRVIN (AMUSEMENTS) LTD |  |
COMPANY INFORMATION
Directors | G F W Irvin
| A D Irvin
Registered number | 05710645
Registered office | 2nd Floor Midas House
| 62 Goldsworth Road
| Woking
| Surrey
| GU21 6LQ
Accountants | Menzies LLP
| Chartered Accountants
| 2nd Floor, Midas House
| 62 Goldsworth Road
| Woking
| Surrey
| GU21 6LQ
Page 1
GEORGE IRVIN (AMUSEMENTS) LTD REGISTERED NUMBER:05710645 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 2,500 |  | 8,500
Tangible assets | 5 |  | 762,549 |  | 807,552
|  |  | 765,049 |  | 816,052
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 337,802 |  | 396,571 |
Bank and cash balances |  | 320,769 |  | 190,202 |
|  | 658,571 |  | 586,773 |
Creditors: amounts falling due within one year | 7 | (171,064) |  | (151,844) |
Net current assets |  |  | 487,507 |  | 434,929
Total assets less current liabilities |  |  | 1,252,556 |  | 1,250,981
Creditors: amounts falling due after more than one year | 8 |  | - |  | (20,833)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (190,621) |  | (132,978) |
|  |  | (190,621) |  | (132,978)
Net assets |  |  | 1,061,935 |  | 1,097,170
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 1,061,835 |  | 1,097,070
|  |  | 1,061,935 |  | 1,097,170
Page 2
GEORGE IRVIN (AMUSEMENTS) LTD REGISTERED NUMBER:05710645 |  |
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 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:
................................................ G F W Irvin
Director
Date: 23 October 2025
The notes on pages 4 to 9 form part of these financial statements. Page 3
GEORGE IRVIN (AMUSEMENTS) LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
George Irvin (Amusements) 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 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.
| 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
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. Page 4
GEORGE IRVIN (AMUSEMENTS) LTD |  |
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:
|  |  |  | Plant and machinery | - | 10% Straight line
|  |  |  | Fixtures and fittings | - | 10% straight line
|  |  |  | Office equipment | - | 33% straight line
|  |  |  | Computer equipment | - | 10% 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 | 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | 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. Page 5
GEORGE IRVIN (AMUSEMENTS) LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.8 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2024 - 6).
Page 6
GEORGE IRVIN (AMUSEMENTS) LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
4. | Intangible assets
|  | Pitch rights
|  | £
| Cost |
| At 1 February 2024 | 30,000
| At 31 January 2025 | 30,000
| Amortisation |
| At 1 February 2024 | 21,500
| Charge for the year on owned assets | 6,000
| At 31 January 2025 | 27,500
| Net book value |
| At 31 January 2025 | 2,500
| At 31 January 2024 | 8,500
Page 7
GEORGE IRVIN (AMUSEMENTS) LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
5. | Tangible fixed assets
|  | Plant, machinery and office equipment etc.
|  | £
| Cost or valuation |
| At 1 February 2024 | 2,039,402
| Additions | 140,063
| Disposals | (8,375)
| At 31 January 2025 | 2,171,090
| Depreciation |
| At 1 February 2024 | 1,231,850
| Charge for the year on owned assets | 183,112
| Disposals | (6,421)
| At 31 January 2025 | 1,408,541
| Net book value |
| At 31 January 2025 | 762,549
| At 31 January 2024 | 807,552
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 30,780 | -
| Other debtors | 245,820 | 191,778
| Prepayments and accrued income | 61,202 | 204,793
|  | 337,802 | 396,571
Page 8
GEORGE IRVIN (AMUSEMENTS) LTD |  |
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 | 62,500
| Trade creditors | 18,840 | 1,059
| Corporation tax | 7,026 | -
| Other taxation and social security | 87,367 | 45,284
| Other creditors | 30,148 | 30,111
| Accruals and deferred income | 6,850 | 12,890
|  | 171,064 | 151,844
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 20,833
|  | - | 20,833
9. | Related party transactions
| At the balance sheet date, included within other debtors is an amount owed to the company totalling £138,820 (2024 - £138,820) by G.F.W. Irvin Limited, a company in which a 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 debtors is an amount owed to the company totalling £35,000 (2024 - £35,000) by Ashley Irvin Limited, a company in which a 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 £25,000 (2024 - £25,000) to The Irvin Organisation Limited, a company in which a director holds shares. This balance represents a loan which is unsecured, interest-free, and repayable on demand.
Page 9