Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false No description of principal activity 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00732983 2024-04-01 2025-03-31 00732983 2023-04-01 2024-03-31 00732983 2025-03-31 00732983 2024-03-31 00732983 c:Director1 2024-04-01 2025-03-31 00732983 d:Buildings 2024-04-01 2025-03-31 00732983 d:Buildings 2025-03-31 00732983 d:Buildings 2024-03-31 00732983 d:PlantMachinery 2024-04-01 2025-03-31 00732983 d:PlantMachinery 2025-03-31 00732983 d:PlantMachinery 2024-03-31 00732983 d:CurrentFinancialInstruments 2025-03-31 00732983 d:CurrentFinancialInstruments 2024-03-31 00732983 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 00732983 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 00732983 d:ShareCapital 2025-03-31 00732983 d:ShareCapital 2024-03-31 00732983 d:RetainedEarningsAccumulatedLosses 2025-03-31 00732983 d:RetainedEarningsAccumulatedLosses 2024-03-31 00732983 c:OrdinaryShareClass2 2024-04-01 2025-03-31 00732983 c:OrdinaryShareClass2 2025-03-31 00732983 c:OrdinaryShareClass2 2024-03-31 00732983 c:OrdinaryShareClass3 2024-04-01 2025-03-31 00732983 c:OrdinaryShareClass3 2025-03-31 00732983 c:OrdinaryShareClass3 2024-03-31 00732983 c:OrdinaryShareClass4 2024-04-01 2025-03-31 00732983 c:OrdinaryShareClass4 2025-03-31 00732983 c:OrdinaryShareClass4 2024-03-31 00732983 c:OrdinaryShareClass5 2024-04-01 2025-03-31 00732983 c:OrdinaryShareClass5 2025-03-31 00732983 c:OrdinaryShareClass5 2024-03-31 00732983 c:FRS102 2024-04-01 2025-03-31 00732983 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 00732983 c:FullAccounts 2024-04-01 2025-03-31 00732983 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 00732983 2 2024-04-01 2025-03-31 00732983 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00732983 HIGH STREET GARAGE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
HIGH STREET GARAGE LIMITED REGISTERED NUMBER: 00732983 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 62,395 |  | 62,395
Investments | 5 |  | 104,164 |  | 97,425
|  |  | 166,559 |  | 159,820
Current assets |  |  |  |  |
Bank and cash balances |  | - |  | 944 |
|  | - |  | 944 |
Creditors: amounts falling due within one year | 6 | (89,278) |  | (88,928) |
Net current liabilities |  |  | (89,278) |  | (87,984)
Total assets less current liabilities |  |  | 77,281 |  | 71,836
Net assets |  |  | 77,281 |  | 71,836
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 2,000 |  | 2,000
Profit and loss account |  |  | 75,281 |  | 69,836
|  |  | 77,281 |  | 71,836
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HIGH STREET GARAGE LIMITED REGISTERED NUMBER: 00732983 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The director considers 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 director acknowledges his 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:
Mrs J Roberts
Director
Date: 3 December 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
HIGH STREET GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
High Street Garage Limited, 00732983, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office address and principle place or business at High Street, Whitchurch, Shropshire, SY13 1AT. 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 | Revenue
Turnover comprises revenue recognised by the company in respect of ground rents received.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
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.
| 2.5 | 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
HIGH STREET GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | 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:
|  |  |  | Freehold property | - |  | Not depreciated
|  |  |  | Plant and machinery | - | 10% | 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.
| 2.6 | 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.
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 1 | 1
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HIGH STREET GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 62,395 | 6,813 | 69,208
| At 31 March 2025 | 62,395 | 6,813 | 69,208
| Depreciation |  |  |
| At 1 April 2024 | - | 6,813 | 6,813
| At 31 March 2025 | - | 6,813 | 6,813
| Net book value |  |  |
| At 31 March 2025 | 62,395 | - | 62,395
| At 31 March 2024 | 62,395 | - | 62,395
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HIGH STREET GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 April 2024 | 97,425
| Additions | 8,401
| Disposals | (1,662)
| At 31 March 2025 | 104,164
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 1,316 | 1,373
| Other creditors | 86,822 | 84,261
| Accruals and deferred income | 1,140 | 3,294
|  | 89,278 | 88,928
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 500 (2024 - 500) Ordinary A shares of £1.00 each | 500 | 500
|  | 500 (2024 - 500) Ordinary B shares of £1.00 each | 500 | 500
|  | 500 (2024 - 500) Ordinary C shares of £1.00 each | 500 | 500
|  | 500 (2024 - 500) Ordinary D shares of £1.00 each | 500 | 500
|  |  | 2,000 | 2,000
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