Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 false 2024-08-01 false No description of principal activity 19 21 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05156918 2024-08-01 2025-07-31 05156918 2023-08-01 2024-07-31 05156918 2025-07-31 05156918 2024-07-31 05156918 c:Director1 2024-08-01 2025-07-31 05156918 d:Buildings d:ShortLeaseholdAssets 2024-08-01 2025-07-31 05156918 d:Buildings d:ShortLeaseholdAssets 2025-07-31 05156918 d:Buildings d:ShortLeaseholdAssets 2024-07-31 05156918 d:PlantMachinery 2024-08-01 2025-07-31 05156918 d:PlantMachinery 2025-07-31 05156918 d:PlantMachinery 2024-07-31 05156918 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05156918 d:MotorVehicles 2024-08-01 2025-07-31 05156918 d:MotorVehicles 2025-07-31 05156918 d:MotorVehicles 2024-07-31 05156918 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05156918 d:FurnitureFittings 2024-08-01 2025-07-31 05156918 d:FurnitureFittings 2025-07-31 05156918 d:FurnitureFittings 2024-07-31 05156918 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05156918 d:OfficeEquipment 2024-08-01 2025-07-31 05156918 d:OfficeEquipment 2025-07-31 05156918 d:OfficeEquipment 2024-07-31 05156918 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05156918 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 05156918 d:CurrentFinancialInstruments 2025-07-31 05156918 d:CurrentFinancialInstruments 2024-07-31 05156918 d:Non-currentFinancialInstruments 2025-07-31 05156918 d:Non-currentFinancialInstruments 2024-07-31 05156918 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 05156918 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 05156918 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 05156918 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 05156918 d:ShareCapital 2025-07-31 05156918 d:ShareCapital 2024-07-31 05156918 d:RetainedEarningsAccumulatedLosses 2025-07-31 05156918 d:RetainedEarningsAccumulatedLosses 2024-07-31 05156918 c:FRS102 2024-08-01 2025-07-31 05156918 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05156918 c:FullAccounts 2024-08-01 2025-07-31 05156918 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05156918 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 05156918 ACTION CARPETS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
ACTION CARPETS LIMITED REGISTERED NUMBER: 05156918 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  |  |  |
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 33,113 |  | 31,525
Current assets |  |  |  |  |
Stocks |  | 192,910 |  | 223,161 |
Debtors: amounts falling due within one year | 5 | 46,078 |  | 23,169 |
Cash at bank and in hand | 6 | 252,688 |  | 159,105 |
|  | 491,676 |  | 405,435 |
Creditors: amounts falling due within one year | 7 | (438,673) |  | (351,028) |
Net current assets |  |  | 53,003 |  | 54,407
Total assets less current liabilities |  |  | 86,116 |  | 85,932
Creditors: amounts falling due after more than one year | 8 |  | - |  | (2,603)
Net assets |  |  | £86,116 |  | £83,329
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 86,016 |  | 83,229
|  |  | £86,116 |  | £83,329
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ACTION CARPETS LIMITED REGISTERED NUMBER: 05156918 BALANCE SHEET (CONTINUED) AS AT 31 JULY 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 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 19 February 2026.
___________________________ W Dixon
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
ACTION CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Action Carpets Limited is a private company limited by shares and is incorporated in England and Wales. The company registration number is 05156918 and the registered office of the company is Henwood House, Henwood, Ashford, Kent, TN24 8DH. The principal place of trade is Park Farm, Folkestone, Kent, CT19 5DU. 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
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.
| 2.3 | 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.
| 2.4 | 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. Page 3
ACTION CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 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.
| 2.6 | 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.
| 2.7 | 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. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - | 20% straight line basis
|  |  |  | Plant and machinery | - | 20% straight line basis
|  |  |  | Motor vehicles | - | 25% straight line basis
|  |  |  | Fixtures and fittings | - | 25% straight line basis
|  |  |  | Office equipment | - | 25% straight line basis
| 2.8 | 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.
| 2.9 | 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. Page 4
ACTION CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 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 | 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 19 (2024 - 21).
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ACTION CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Short-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment
| Cost or valuation |  |  |  |  |
| At 1 August 2024 | 17,527 | 14,182 | 70,833 | 34,832 | 8,225
| Additions | - | - | 17,870 | - | -
| At 31 July 2025 | 17,527 | 14,182 | 88,703 | 34,832 | 8,225
| Depreciation |  |  |  |  |
| At 1 August 2024 | 10,639 | 2,540 | 60,631 | 33,325 | 6,939
| Charge for the year on owned assets | 4,005 | 2,657 | 8,684 | 402 | 534
| At 31 July 2025 | 14,644 | 5,197 | 69,315 | 33,727 | 7,473
| Net book value |  |  |  |  |
| At 31 July 2025 | £2,883 | £8,985 | £19,388 | £1,105 | £752
| At 31 July 2024 | £6,888 | £11,642 | £10,202 | £1,507 | £1,286
|  | Total
| Cost or valuation |
| At 1 August 2024 | 145,599
| Additions | 17,870
| At 31 July 2025 | 163,469
| Depreciation |
| At 1 August 2024 | 114,074
| Charge for the year on owned assets | 16,282
| At 31 July 2025 | 130,356
| Net book value |
| At 31 July 2025 | £33,113
| At 31 July 2024 | £31,525
Page 6
ACTION CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
| Trade debtors | 29,660 | 8,070
| Other debtors | 3,000 | 3,000
| Prepayments and accrued income | 13,418 | 12,099
|  | £46,078 | £23,169
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
| Cash at bank and in hand | 252,688 | 159,105
|  | £252,688 | £159,105
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
| Trade creditors | 106,003 | 120,790
| Amounts owed to group undertakings | 208,642 | 141,359
| Corporation tax | 43,903 | 12,044
| Other taxation and social security | 69,311 | 63,121
| Obligations under finance lease and hire purchase contracts | 2,603 | 6,248
| Other creditors | 2,833 | 2,494
| Accruals and deferred income | 5,378 | 4,972
|  | £438,673 | £351,028
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
| Net obligations under finance leases and hire purchase contracts | - | 2,603
|  | £- | £2,603
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £13,053 (2024 - £14,064). Contributions totalling £2,833 (2024 - £2,494) were payable to the fund at the balance sheet date and are included in creditors. Page 7
ACTION CARPETS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
10. | Controlling party
At the balance sheet date, the immediate parent undertaking is Action Carpets (Holdings) Limited, a company incorporated in England and Wales. The registered address of Action Carpets (Holdings) Limited is Henwood House, Henwood, Ashford, Kent, TN24 8DH. Action Carpets (Holdings) Limited is the controlling party of the company. The controlling party of the parent undertaking is the director W Dixon.. The company is exempt from the requirement of preparing consolidated financial statements as it is a subsidiary undertaking of a small group under section 383 of the Companies Act 2006.
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