Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 2024-05-01 false Rent 1 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14835439 2024-05-01 2025-04-30 14835439 2023-04-29 2024-04-30 14835439 2025-04-30 14835439 2024-04-30 14835439 c:Director1 2024-05-01 2025-04-30 14835439 d:FreeholdInvestmentProperty 2025-04-30 14835439 d:FreeholdInvestmentProperty 2024-04-30 14835439 d:CurrentFinancialInstruments 2025-04-30 14835439 d:CurrentFinancialInstruments 2024-04-30 14835439 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 14835439 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 14835439 d:ShareCapital 2025-04-30 14835439 d:ShareCapital 2024-04-30 14835439 d:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 14835439 d:RetainedEarningsAccumulatedLosses 2025-04-30 14835439 d:RetainedEarningsAccumulatedLosses 2024-04-30 14835439 c:OrdinaryShareClass1 2024-05-01 2025-04-30 14835439 c:OrdinaryShareClass1 2025-04-30 14835439 c:OrdinaryShareClass1 2024-04-30 14835439 c:FRS102 2024-05-01 2025-04-30 14835439 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14835439 c:FullAccounts 2024-05-01 2025-04-30 14835439 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14835439 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14835439 W A EVANS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
W A EVANS LTD REGISTERED NUMBER: 14835439 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property |  |  | 146,120 |  | 146,120
|  |  | 146,120 |  | 146,120
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 100 |  | 100 |
Cash at bank and in hand | 7 | 5,900 |  | 900 |
|  | 6,000 |  | 1,000 |
Creditors: amounts falling due within one year | 8 | (179,042) |  | (152,100) |
Net current liabilities |  |  | (173,042) |  | (151,100)
Total assets less current liabilities |  |  | (26,922) |  | (4,980)
Net liabilities |  |  | (26,922) |  | (4,980)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account | 10 |  | (27,022) |  | (5,080)
|  |  | (26,922) |  | (4,980)
Page 1
W A EVANS LTD REGISTERED NUMBER: 14835439 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 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 statement of comprehensive income 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 18 December 2025.
William Evans
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
W A EVANS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
W A Evans LTD, 14835439, is a private limited company, incorporated in Wales, with its registered office and principal place of business at Bryn Erica, Llangyniew, Welshpool, SY21 0JT. The principal activity of the company is rental property. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | Going concern
The financial statements have been prepared on a going concern basis and rely on the continued support of the director.
| 2.3 | 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: Rendering of services Revenue 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 revenue 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.
| 2.4 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
W A EVANS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | 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.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | 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.
| 2.10 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations or future events that are believed to be reasonable under the circumstances. The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. In the opinion of the directors there are no estimates nor assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
4. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
W A EVANS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 May 2024 | 146,120
| At 30 April 2025 | 146,120
The 2025 valuations were made by the directoe, on an open market value basis.
| At 30 April 2025
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 146,120 | 146,120
|  | 146,120 | 146,120
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Called up share capital not paid | 100 | 100
|  | 100 | 100
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 5,900 | 900
|  | 5,900 | 900
Page 5
W A EVANS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 172,791 | 151,150
| Other creditors | 5,200 | -
| Accruals and deferred income | 1,051 | 950
|  | 179,042 | 152,100
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1 each | 100 | 100
10. | Reserves
Profit and loss account The profit and loss account represents the accumulated profits of the Company since incorporation less distributions made to shareholders.
Page 6