Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 0 No description of principal activity 2024-02-01 false 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10573336 2024-02-01 2025-06-30 10573336 2023-02-01 2024-01-31 10573336 2025-06-30 10573336 2024-01-31 10573336 c:Director2 2024-02-01 2025-06-30 10573336 d:Buildings 2024-02-01 2025-06-30 10573336 d:Buildings 2025-06-30 10573336 d:Buildings 2024-01-31 10573336 d:Buildings d:OwnedOrFreeholdAssets 2024-02-01 2025-06-30 10573336 d:PlantMachinery 2024-02-01 2025-06-30 10573336 d:PlantMachinery 2025-06-30 10573336 d:PlantMachinery 2024-01-31 10573336 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-01 2025-06-30 10573336 d:OwnedOrFreeholdAssets 2024-02-01 2025-06-30 10573336 d:CurrentFinancialInstruments 2025-06-30 10573336 d:CurrentFinancialInstruments 2024-01-31 10573336 d:Non-currentFinancialInstruments 2025-06-30 10573336 d:Non-currentFinancialInstruments 2024-01-31 10573336 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 10573336 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 10573336 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 10573336 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 10573336 d:ShareCapital 2025-06-30 10573336 d:ShareCapital 2024-01-31 10573336 d:RetainedEarningsAccumulatedLosses 2025-06-30 10573336 d:RetainedEarningsAccumulatedLosses 2024-01-31 10573336 c:OrdinaryShareClass1 2024-02-01 2025-06-30 10573336 c:OrdinaryShareClass1 2025-06-30 10573336 c:OrdinaryShareClass1 2024-01-31 10573336 c:FRS102 2024-02-01 2025-06-30 10573336 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-06-30 10573336 c:FullAccounts 2024-02-01 2025-06-30 10573336 c:PrivateLimitedCompanyLtd 2024-02-01 2025-06-30 10573336 2 2024-02-01 2025-06-30 10573336 e:PoundSterling 2024-02-01 2025-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10573336 GRIFFITHS GREEN ENTERPRISES LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 JUNE 2025
GRIFFITHS GREEN ENTERPRISES LTD REGISTERED NUMBER: 10573336 BALANCE SHEET AS AT 30 JUNE 2025
|  | 30 June |  | 31 January
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 8,880,312 |  | 10,345,044
|  |  | 8,880,312 |  | 10,345,044
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,221,440 |  | 1,293,862 |
Cash at bank and in hand | 6 | 22,058 |  | 84,473 |
|  | 1,243,498 |  | 1,378,335 |
Creditors: amounts falling due within one year | 7 | (12,173,923) |  | (1,966,894) |
Net current liabilities |  |  | (10,930,425) |  | (588,559)
Total assets less current liabilities |  |  | (2,050,113) |  | 9,756,485
Creditors: amounts falling due after more than one year | 8 |  | - |  | (10,040,380)
Net liabilities |  |  | (2,050,113) |  | (283,895)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | (2,050,213) |  | (283,995)
|  |  | (2,050,113) |  | (283,895)
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GRIFFITHS GREEN ENTERPRISES LTD REGISTERED NUMBER: 10573336 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 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 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:
E Griffiths
Director
Date: 17 February 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
GRIFFITHS GREEN ENTERPRISES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
Griffiths Green Enterprises Ltd, 10573336, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Ellerdine Grange, Ellerdine, Telford, TF6 6QR. 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 directors consider it appropriate to prepare the accounts on a going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
GRIFFITHS GREEN ENTERPRISES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | 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: Sale of goods Revenue 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 revenue 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 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.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | 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. Page 4
GRIFFITHS GREEN ENTERPRISES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.8 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.9 | 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:
|  |  |  | Freehold property | - |
|  |  |  | Plant and machinery | - | 6.67% 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.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | 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.
| 2.12 | 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. Page 5
GRIFFITHS GREEN ENTERPRISES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.13 | 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 directors, during the period was 0 (2024 - 0).
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 February 2024 | 1,997,932 | 8,347,112 | 10,345,044
| Disposals | (433,115) | (190,020) | (623,135)
| At 30 June 2025 | 1,564,817 | 8,157,092 | 9,721,909
| Depreciation |  |  |
| Charge for the period on owned assets | 136,328 | 705,269 | 841,597
| At 30 June 2025 | 136,328 | 705,269 | 841,597
| Net book value |  |  |
| At 30 June 2025 | 1,428,489 | 7,451,823 | 8,880,312
| At 31 January 2024 | 1,997,932 | 8,347,112 | 10,345,044
Page 6
GRIFFITHS GREEN ENTERPRISES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
5. | Debtors
|  |  |  |  | 30 June | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,220,683 | 69,212
| Other debtors | 757 | -
| Prepayments and accrued income | - | 1,224,650
|  | 1,221,440 | 1,293,862
6. | Cash and cash equivalents
|  |  |  |  | 30 June | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 22,058 | 84,473
|  | 22,058 | 84,473
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 June | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,878,023 | 1,707,279
| Other taxation and social security | - | 26,627
| Other creditors | 9,294,255 | 181,500
| Accruals and deferred income | 1,645 | 51,488
|  | 12,173,923 | 1,966,894
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 30 June | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 10,040,380
|  | - | 10,040,380
Page 7
GRIFFITHS GREEN ENTERPRISES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
9. | Share capital
|  |  |  |  | 30 June | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
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