Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false 3 manufacture and sale of cleaning chemicals 2024-04-01 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13237049 2024-04-01 2025-03-31 13237049 2023-04-01 2024-03-31 13237049 2025-03-31 13237049 2024-03-31 13237049 c:Director2 2024-04-01 2025-03-31 13237049 d:OfficeEquipment 2024-04-01 2025-03-31 13237049 d:OfficeEquipment 2025-03-31 13237049 d:OfficeEquipment 2024-03-31 13237049 d:CurrentFinancialInstruments 2025-03-31 13237049 d:CurrentFinancialInstruments 2024-03-31 13237049 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13237049 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13237049 d:ShareCapital 2025-03-31 13237049 d:ShareCapital 2024-03-31 13237049 d:SharePremium 2025-03-31 13237049 d:SharePremium 2024-03-31 13237049 d:RetainedEarningsAccumulatedLosses 2025-03-31 13237049 d:RetainedEarningsAccumulatedLosses 2024-03-31 13237049 c:FRS102 2024-04-01 2025-03-31 13237049 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13237049 c:FullAccounts 2024-04-01 2025-03-31 13237049 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13237049 2 2024-04-01 2025-03-31 13237049 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 13237049 TRAFFIC SITE EQUIPMENT LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
TRAFFIC SITE EQUIPMENT LIMITED REGISTERED NUMBER: 13237049 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 564
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 615,098 |  | 164,227 |
Cash at bank and in hand |  | 39,787 |  | 70 |
|  | 654,885 |  | 164,297 |
Creditors: amounts falling due within one year | 6 | (1,005,227) |  | (600,344) |
Net current liabilities |  |  | (350,342) |  | (436,047)
Total assets less current liabilities |  |  | (350,342) |  | (435,483)
Net liabilities |  |  | (350,342) |  | (435,483)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 30 |  | 100
Share premium account |  |  | 49,970 |  | 49,970
Profit and loss account |  |  | (400,342) |  | (485,553)
|  |  | (350,342) |  | (435,483)
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TRAFFIC SITE EQUIPMENT LIMITED REGISTERED NUMBER: 13237049 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 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 year 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 on 18 March 2026.
H Carter
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
TRAFFIC SITE EQUIPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Upwood Cleaning and Hygiene Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA. 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 | Going concern
As part of its going concern review, the directors have followed the guidelines published by the Financial Reporting Council entitled "Guidance on the Going Concern Basis of Accounting and Reporting on Solvency and Liquidity Risks 2016". The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future as the company expects to receive continuing financial support from the Crownlea group of companies, which is connected to the company by virtue of directorship and ownership and is the largest creditor at the year end. On this basis the directors consider that the going concern basis of accounting remains appropriate.
| 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: 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
TRAFFIC SITE EQUIPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | 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.
| 2.8 | 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:
|  |  |  | Office equipment | - | 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 the Statement of comprehensive income.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, 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. Page 4
TRAFFIC SITE EQUIPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.11 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| At 1 April 2024 | 1,024
| Disposals | (1,024)
| At 31 March 2025 | -
| At 1 April 2024 | 460
| Disposals | (460)
| At 31 March 2025 | -
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | 564
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TRAFFIC SITE EQUIPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 404,767 | 26,901
| Other debtors | - | 1,317
| Prepayments and accrued income | 210,331 | 136,009
|  | 615,098 | 164,227
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 3,480
| Trade creditors | 301,104 | 32,963
| Other taxation and social security | 30,027 | -
| Other creditors | 679,041 | 558,594
| Accruals and deferred income | (4,945) | 5,307
|  | 1,005,227 | 600,344
7. | 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 £1,516 (2024 - £67). Contributions totalling £505 (2024 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.
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