Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 false 2024-08-01 false Carpentery 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15031833 2024-08-01 2025-07-31 15031833 2023-07-27 2024-07-31 15031833 2025-07-31 15031833 2024-07-31 15031833 c:Director1 2024-08-01 2025-07-31 15031833 d:MotorVehicles 2024-08-01 2025-07-31 15031833 d:MotorVehicles 2025-07-31 15031833 d:MotorVehicles 2024-07-31 15031833 d:FurnitureFittings 2024-08-01 2025-07-31 15031833 d:FurnitureFittings 2025-07-31 15031833 d:FurnitureFittings 2024-07-31 15031833 d:Goodwill 2024-08-01 2025-07-31 15031833 d:Goodwill 2025-07-31 15031833 d:Goodwill 2024-07-31 15031833 d:CurrentFinancialInstruments 2025-07-31 15031833 d:CurrentFinancialInstruments 2024-07-31 15031833 d:Non-currentFinancialInstruments 2025-07-31 15031833 d:Non-currentFinancialInstruments 2024-07-31 15031833 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 15031833 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 15031833 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 15031833 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 15031833 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-07-31 15031833 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-07-31 15031833 d:ShareCapital 2025-07-31 15031833 d:ShareCapital 2024-07-31 15031833 d:RetainedEarningsAccumulatedLosses 2025-07-31 15031833 d:RetainedEarningsAccumulatedLosses 2024-07-31 15031833 c:OrdinaryShareClass1 2024-08-01 2025-07-31 15031833 c:OrdinaryShareClass1 2025-07-31 15031833 c:OrdinaryShareClass1 2024-07-31 15031833 c:FRS102 2024-08-01 2025-07-31 15031833 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 15031833 c:FullAccounts 2024-08-01 2025-07-31 15031833 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 15031833 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15031833 EYEDEAL OAK CONSERVATION LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
EYEDEAL OAK CONSERVATION LIMITED REGISTERED NUMBER: 15031833 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | 2,700
Tangible assets | 5 |  | - |  | 7,307
|  |  | - |  | 10,007
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 671 |  | - |
Cash at bank and in hand | 7 | 4 |  | 999 |
|  | 675 |  | 999 |
Creditors: amounts falling due within one year | 8 | (5,131) |  | (8,450) |
Net current liabilities |  |  | (4,456) |  | (7,451)
Total assets less current liabilities |  |  | (4,456) |  | 2,556
Creditors: amounts falling due after more than one year | 9 |  | - |  | (2,456)
Net (liabilities)/assets |  |  | (4,456) |  | 100
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Profit and loss account |  |  | (4,556) |  | -
|  |  | (4,456) |  | 100
Page 1
EYEDEAL OAK CONSERVATION LIMITED REGISTERED NUMBER: 15031833 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 18 March 2026.
................................................ Matthew Jarvis
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
EYEDEAL OAK CONSERVATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
The Company is a private company limited by share capital, incorporated in England and Wales. The principal activity of the Company throughout the year was that of carpentry. The Company ceased trade on 28/02/2025. 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 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 | 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.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
EYEDEAL OAK CONSERVATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 25% | 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. Page 4
EYEDEAL OAK CONSERVATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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 the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Director | 1 | 1
Page 5
EYEDEAL OAK CONSERVATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Intangible assets
|  | Goodwill
|  | £
| At 1 August 2024 | 3,000
| Disposals | (3,000)
| At 31 July 2025 | -
| At 1 August 2024 | 300
| On disposals | (300)
| At 31 July 2025 | -
| Net book value |
| At 31 July 2025 | -
| At 31 July 2024 | 2,700
Page 6
EYEDEAL OAK CONSERVATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £
| At 1 August 2024 | 8,243 | 1,500 | 9,743
| Disposals | (8,243) | (1,500) | (9,743)
| At 31 July 2025 | - | - | -
| At 1 August 2024 | 2,061 | 375 | 2,436
| Disposals | (2,061) | (375) | (2,436)
| At 31 July 2025 | - | - | -
| Net book value |  |  |
| At 31 July 2025 | - | - | -
| At 31 July 2024 | 6,182 | 1,125 | 7,307
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 671 | -
|  | 671 | -
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 4 | 999
|  | 4 | 999
Page 7
EYEDEAL OAK CONSERVATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 4,000
| Corporation tax | - | 2,047
| Other creditors | 3,081 | 903
| Accruals and deferred income | 2,050 | 1,500
|  | 5,131 | 8,450
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 2,456
|  | - | 2,456
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | - | 4,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 2,456
|  | - | 6,456
Page 8
EYEDEAL OAK CONSERVATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1 each | 100 | 100
12. | Controlling party
The Company is controlled by the director, Matthew Jarvis, by virtue of his shareholding as described in the director's report.
Page 9