Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 2024-04-01 false 7 The principal activity of the company is the provision of removal services in the Worthing area.5 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04599135 2024-04-01 2025-05-31 04599135 2023-04-01 2024-03-31 04599135 2025-05-31 04599135 2024-03-31 04599135 c:Director1 2024-04-01 2025-05-31 04599135 d:PlantMachinery 2024-04-01 2025-05-31 04599135 d:PlantMachinery 2025-05-31 04599135 d:PlantMachinery 2024-03-31 04599135 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-05-31 04599135 d:MotorVehicles 2024-04-01 2025-05-31 04599135 d:MotorVehicles 2025-05-31 04599135 d:MotorVehicles 2024-03-31 04599135 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-05-31 04599135 d:OwnedOrFreeholdAssets 2024-04-01 2025-05-31 04599135 d:Goodwill 2024-04-01 2025-05-31 04599135 d:Goodwill 2025-05-31 04599135 d:Goodwill 2024-03-31 04599135 d:CurrentFinancialInstruments 2025-05-31 04599135 d:CurrentFinancialInstruments 2024-03-31 04599135 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 04599135 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04599135 d:ShareCapital 2025-05-31 04599135 d:ShareCapital 2024-03-31 04599135 d:RetainedEarningsAccumulatedLosses 2025-05-31 04599135 d:RetainedEarningsAccumulatedLosses 2024-03-31 04599135 c:FRS102 2024-04-01 2025-05-31 04599135 c:AuditExemptWithAccountantsReport 2024-04-01 2025-05-31 04599135 c:FullAccounts 2024-04-01 2025-05-31 04599135 c:PrivateLimitedCompanyLtd 2024-04-01 2025-05-31 04599135 d:AcceleratedTaxDepreciationDeferredTax 2025-05-31 04599135 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 04599135 d:RetirementBenefitObligationsDeferredTax 2025-05-31 04599135 d:RetirementBenefitObligationsDeferredTax 2024-03-31 04599135 2 2024-04-01 2025-05-31 04599135 e:PoundSterling 2024-04-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 04599135 A Davies Removals Limited Unaudited Financial statements Information for filing with the registrar For the period ended 31 May 2025
A Davies Removals Limited Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of A Davies Removals Limited for the period ended 31 May 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A Davies Removals Limited for the period ended 31 May 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of A Davies Removals Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of A Davies Removals Limited and state those matters that we have agreed to state to the Board of directors of A Davies Removals Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A Davies Removals Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that A Davies Removals Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A Davies Removals Limited. You consider that A Davies Removals Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of A Davies Removals Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Kreston Reeves LLP 9 Donnington Park 85 Birdham Road Chichester West Sussex PO20 7AJ 28 January 2026 Page 1
A Davies Removals Limited Registered number: 04599135 Balance sheet As at 31 May 2025
|  | 31 May |  | 31 March
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 8,982 |  | 12,495
|  |  | 8,982 |  | 12,495
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,627 |  | 1,627 |
Cash at bank and in hand |  | 23,041 |  | 19,263 |
|  | 24,668 |  | 20,890 |
Creditors: amounts falling due within one year | 7 | (26,030) |  | (28,676) |
Net current liabilities |  |  | (1,362) |  | (7,786)
Total assets less current liabilities |  |  | 7,620 |  | 4,709
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (1,680) |  | (2,336) |
|  |  | (1,680) |  | (2,336)
Net assets |  |  | 5,940 |  | 2,373
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 5,938 |  | 2,371
|  |  | 5,940 |  | 2,373
Page 2
A Davies Removals Limited Registered number: 04599135 Balance sheet (continued) As at 31 May 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 period 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:
................................................ A Davies
Director
Date: 26 January 2026
The notes on pages 4 to 10 form part of these financial statements. Page 3
A Davies Removals Limited Notes to the financial statements For the period ended 31 May 2025
1. | General information
The Company is a private company limited by shares, incorporated in England and Wales with the registration number 04599135. The address of the registered office is 9 Donnington Park, 85 Birdham Road, Chichester, West Sussex PO20 7AJ. 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 | 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
A Davies Removals Limited Notes to the financial statements For the period ended 31 May 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the period 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.
| 2.7 | 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. The estimated useful lives range as follows:
|  |  |  | Goodwill | - | 20 | years
Page 5
A Davies Removals Limited Notes to the financial statements For the period ended 31 May 2025 2.Accounting policies (continued)
| 2.8 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | per annum
|  |  |  | Motor vehicles | - | 25% | per annum
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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | Financial instruments
Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Page 6
A Davies Removals Limited Notes to the financial statements For the period ended 31 May 2025 2.Accounting policies (continued)
| 2.13 | 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 period was 5 (2024 - 7).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 31,400
| At 31 May 2025 | 31,400
| Amortisation |
| At 1 April 2024 | 31,400
| At 31 May 2025 | 31,400
| Net book value |
| At 31 May 2025 | -
| At 31 March 2024 | -
Page 7
A Davies Removals Limited Notes to the financial statements For the period ended 31 May 2025
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 3,437 | 50,273 | 53,710
| At 31 May 2025 | 3,437 | 50,273 | 53,710
| Depreciation |  |  |
| At 1 April 2024 | 3,367 | 37,848 | 41,215
| Charge for the period on owned assets | 19 | 3,494 | 3,513
| At 31 May 2025 | 3,386 | 41,342 | 44,728
| Net book value |  |  |
| At 31 May 2025 | 51 | 8,931 | 8,982
| At 31 March 2024 | 70 | 12,425 | 12,495
Page 8
A Davies Removals Limited Notes to the financial statements For the period ended 31 May 2025
6. | Debtors
|  |  |  |  | 31 May | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,627 | 1,627
|  | 1,627 | 1,627
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 May | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 992 | 4,529
| Corporation tax | 10,385 | 7,804
| Other taxation and social security | 9,549 | 7,919
| Other creditors | 424 | 4,424
| Accruals and deferred income | 4,680 | 4,000
|  | 26,030 | 28,676
Page 9
A Davies Removals Limited Notes to the financial statements For the period ended 31 May 2025
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (2,336)
| Charged to profit or loss | 656
| At end of year | (1,680)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 31 May | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (1,707) | (2,374)
| Pension surplus | 27 | 38
|  | (1,680) | (2,336)
9. | Pension commitments
The company operates a defined contribution scheme. the pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £1,489 (2024: £1,340). Contributions totalling £424 (2023: £594) were payable to the scheme at the end of the year.
Page 10