Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity 2024-04-01 false 2 4 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08883580 2024-04-01 2025-03-31 08883580 2023-04-01 2024-03-31 08883580 2025-03-31 08883580 2024-03-31 08883580 c:Director2 2024-04-01 2025-03-31 08883580 d:MotorVehicles 2024-04-01 2025-03-31 08883580 d:MotorVehicles 2025-03-31 08883580 d:MotorVehicles 2024-03-31 08883580 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08883580 d:FurnitureFittings 2024-04-01 2025-03-31 08883580 d:FurnitureFittings 2025-03-31 08883580 d:FurnitureFittings 2024-03-31 08883580 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08883580 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08883580 d:CurrentFinancialInstruments 2025-03-31 08883580 d:CurrentFinancialInstruments 2024-03-31 08883580 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08883580 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08883580 d:ShareCapital 2025-03-31 08883580 d:ShareCapital 2024-03-31 08883580 d:RetainedEarningsAccumulatedLosses 2025-03-31 08883580 d:RetainedEarningsAccumulatedLosses 2024-03-31 08883580 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 08883580 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 08883580 c:FRS102 2024-04-01 2025-03-31 08883580 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08883580 c:FullAccounts 2024-04-01 2025-03-31 08883580 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08883580 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08883580 SWEET FABRICATIONS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
SWEET FABRICATIONS LTD REGISTERED NUMBER: 08883580 BALANCE SHEET AS AT 31 MARCH 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,250 |  | 6,999
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 179,137 |  | 179,137 |
Creditors: amounts falling due within one year | 6 | (1,550) |  | (1,550) |
Net current assets |  |  | 177,587 |  | 177,587
Total assets less current liabilities |  |  | 182,837 |  | 184,586
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 |  | (811) |  | (1,249)
Net assets |  |  | 182,026 |  | 183,337
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 182,025 |  | 183,336
|  |  | 182,026 |  | 183,337
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SWEET FABRICATIONS LTD REGISTERED NUMBER: 08883580 BALANCE SHEET (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 profit and loss account 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:
................................................ R C Sweet
Director
Date: 29 October 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
SWEET FABRICATIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Sweet Fabrications Ltd is a private company limited by shares registered in England and Wales, registered number 08883580. The registered office and principal place of business is 7 Pool Close, Pattishall, Towcester, NN12 8NU. 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 | 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.
| 2.3 | 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. Page 3
SWEET FABRICATIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
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:
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures and fittings | - | 25% |
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.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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 directors, during the year was 2 (2024 - 4).
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SWEET FABRICATIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 16,100 | 27,500 | 43,600
| At 31 March 2025 | 16,100 | 27,500 | 43,600
| Depreciation |  |  |
| At 1 April 2024 | 13,234 | 23,367 | 36,601
| Charge for the year on owned assets | 716 | 1,033 | 1,749
| At 31 March 2025 | 13,950 | 24,400 | 38,350
| Net book value |  |  |
| At 31 March 2025 | 2,150 | 3,100 | 5,250
| At 31 March 2024 | 2,866 | 4,133 | 6,999
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SWEET FABRICATIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 176,587 | 176,587
| Other debtors | 2,550 | 2,550
|  | 179,137 | 179,137
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 1,550 | 1,550
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 1,249
| Charged to profit or loss | (438)
| At end of year | 811
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 811 | 1,249
8. | Related party transactions
| No transactions during the year with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102 1A.
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