Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2 2024-05-01 false No description of principal activity 2 true true false 03188455 2024-05-01 2025-04-30 03188455 2023-05-01 2024-04-30 03188455 2025-04-30 03188455 2024-04-30 03188455 c:Director1 2024-05-01 2025-04-30 03188455 c:Director2 2024-05-01 2025-04-30 03188455 c:RegisteredOffice 2024-05-01 2025-04-30 03188455 d:Buildings 2024-05-01 2025-04-30 03188455 d:Buildings 2025-04-30 03188455 d:Buildings 2024-04-30 03188455 d:Buildings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03188455 d:PlantMachinery 2024-05-01 2025-04-30 03188455 d:PlantMachinery 2025-04-30 03188455 d:PlantMachinery 2024-04-30 03188455 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03188455 d:MotorVehicles 2024-05-01 2025-04-30 03188455 d:MotorVehicles 2025-04-30 03188455 d:MotorVehicles 2024-04-30 03188455 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03188455 d:OfficeEquipment 2024-05-01 2025-04-30 03188455 d:OfficeEquipment 2025-04-30 03188455 d:OfficeEquipment 2024-04-30 03188455 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03188455 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03188455 d:CurrentFinancialInstruments 2025-04-30 03188455 d:CurrentFinancialInstruments 2024-04-30 03188455 d:Non-currentFinancialInstruments 2025-04-30 03188455 d:Non-currentFinancialInstruments 2024-04-30 03188455 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 03188455 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 03188455 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 03188455 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 03188455 d:ShareCapital 2025-04-30 03188455 d:ShareCapital 2024-04-30 03188455 d:RetainedEarningsAccumulatedLosses 2025-04-30 03188455 d:RetainedEarningsAccumulatedLosses 2024-04-30 03188455 c:OrdinaryShareClass1 2024-05-01 2025-04-30 03188455 c:OrdinaryShareClass1 2025-04-30 03188455 c:OrdinaryShareClass1 2024-04-30 03188455 c:OrdinaryShareClass2 2024-05-01 2025-04-30 03188455 c:OrdinaryShareClass2 2025-04-30 03188455 c:OrdinaryShareClass2 2024-04-30 03188455 c:OrdinaryShareClass3 2024-05-01 2025-04-30 03188455 c:OrdinaryShareClass3 2025-04-30 03188455 c:OrdinaryShareClass3 2024-04-30 03188455 c:FRS102 2024-05-01 2025-04-30 03188455 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03188455 c:FullAccounts 2024-05-01 2025-04-30 03188455 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03188455 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 03188455 THE CLASSICAL LOO COMPANY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
THE CLASSICAL LOO COMPANY LIMITED COMPANY INFORMATION
DIRECTORS | Ian Martin Roberts
| Bridget Mary Roberts
REGISTERED NUMBER | 03188455
REGISTERED OFFICE | 87 Millway Road
| Andover
| Hants
| England
| SP10 3AY
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
THE CLASSICAL LOO COMPANY LIMITED REGISTERED NUMBER: 03188455 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 372,297 |  | 371,871
|  |  | 372,297 |  | 371,871
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 43,366 |  | 28,480 |
Cash at bank and in hand |  | 6,977 |  | 7,267 |
|  | 50,343 |  | 35,747 |
Creditors: amounts falling due within one year | 6 | (96,035) |  | (58,326) |
NET CURRENT LIABILITIES |  |  | (45,692) |  | (22,579)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 326,605 |  | 349,292
Creditors: amounts falling due after more than one year | 7 |  | (312,982) |  | (321,400)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  | (2,904) |  | (2,823) |
|  |  | (2,904) |  | (2,823)
NET ASSETS |  |  | 10,719 |  | 25,069
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 102 |  | 102
Profit and loss account |  |  | 10,617 |  | 24,967
|  |  | 10,719 |  | 25,069
Page 1
THE CLASSICAL LOO COMPANY LIMITED REGISTERED NUMBER: 03188455 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 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 on 1 December 2025.
Ian Martin Roberts
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
THE CLASSICAL LOO COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | GENERAL INFORMATION
The Classical Loo Company Limited is a private limited company, limited by shares, incorporated in England with registration number 03188455. The registered office is 87 Millway Road, Andover, Hants, SP10 3AY. The company's functional and presentational currency is GBP. 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 | 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: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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. Page 3
THE CLASSICAL LOO COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | 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 4
THE CLASSICAL LOO COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 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. Land is not depreciated. Depreciation on other assets 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:
|  |  |  | Plant and machinery | - | 12.5%
|  |  |  | Motor vehicles | - | 25%
|  |  |  | Office equipment | - | 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.
| 2.5 | 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 (2023 - 2). Page 5
THE CLASSICAL LOO COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | TANGIBLE FIXED ASSETS
|  | Land and buildings | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £ | £
| COST OR VALUATION |  |  |  |  |
| At 1 May 2024 | 357,012 | 1,833 | 31,896 | - | 390,741
| Additions | - | 3,892 | - | 640 | 4,532
| At 30 April 2025 | 357,012 | 5,725 | 31,896 | 640 | 395,273
| DEPRECIATION |  |  |  |  |
| At 1 May 2024 | - | 430 | 18,440 | - | 18,870
| Charge for the year on owned assets | - | 662 | 3,364 | 80 | 4,106
| At 30 April 2025 | - | 1,092 | 21,804 | 80 | 22,976
| NET BOOK VALUE |  |  |  |  |
| At 30 April 2025 | 357,012 | 4,633 | 10,092 | 560 | 372,297
| At 30 April 2024 | 357,012 | 1,403 | 13,456 | - | 371,871
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,598 | 8,588
| Other debtors | 39,989 | 18,668
| Prepayments and accrued income | 779 | 1,224
|  | 43,366 | 28,480
Page 6
THE CLASSICAL LOO COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 11,384 | 11,384
| Other loans | 5,888 | 5,888
| Trade creditors | 11,586 | 3,343
| Other taxation and social security | 200 | 6,932
| Obligations under finance lease and hire purchase contracts | - | 3,742
| Other creditors | 61,422 | 19,069
| Accruals and deferred income | 5,555 | 7,968
|  | 96,035 | 58,326
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 11,384 | 11,384
| Hire purchase obligations | - | 3,742
|  | 11,384 | 15,126
| Details of security provided:
The bank loan is secured over the land at Kemphills Farm, Kirkbuddo. The hire purchase creditors are secured against the underlying asset purchased. Page 7
THE CLASSICAL LOO COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 312,982 | 321,400
|  | 312,982 | 321,400
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 312,982 | 321,400
|  | 312,982 | 321,400
| Details of security provided:
The bank loan is secured over the land at Kemphills Farm, Kirkbuddo.
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 50 (2024 - 50) Ordinary A shares shares of £1.00 each | 50 | 50
|  | 50 (2024 - 50) Ordinary B shares shares of £1.00 each | 50 | 50
|  | 2 (2024 - 2) Ordinary C shares shares of £1.00 each | 2 | 2
|  |  | 102 | 102
Page 8