Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 No description of principal activity 2024-09-01 false 32 33 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01910051 2024-09-01 2025-08-31 01910051 2023-09-01 2024-08-31 01910051 2025-08-31 01910051 2024-08-31 01910051 c:Director1 2024-09-01 2025-08-31 01910051 d:Buildings 2024-09-01 2025-08-31 01910051 d:Buildings d:LongLeaseholdAssets 2024-09-01 2025-08-31 01910051 d:Buildings d:LongLeaseholdAssets 2025-08-31 01910051 d:Buildings d:LongLeaseholdAssets 2024-08-31 01910051 d:Buildings d:ShortLeaseholdAssets 2024-09-01 2025-08-31 01910051 d:MotorVehicles 2024-09-01 2025-08-31 01910051 d:MotorVehicles 2025-08-31 01910051 d:MotorVehicles 2024-08-31 01910051 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 01910051 d:OfficeEquipment 2024-09-01 2025-08-31 01910051 d:OfficeEquipment 2025-08-31 01910051 d:OfficeEquipment 2024-08-31 01910051 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 01910051 d:ComputerEquipment 2024-09-01 2025-08-31 01910051 d:ComputerEquipment 2025-08-31 01910051 d:ComputerEquipment 2024-08-31 01910051 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 01910051 d:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 01910051 d:OtherPropertyPlantEquipment 2025-08-31 01910051 d:OtherPropertyPlantEquipment 2024-08-31 01910051 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 01910051 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 01910051 d:Goodwill 2024-09-01 2025-08-31 01910051 d:Goodwill 2025-08-31 01910051 d:Goodwill 2024-08-31 01910051 d:ComputerSoftware 2025-08-31 01910051 d:ComputerSoftware 2024-08-31 01910051 d:CurrentFinancialInstruments 2025-08-31 01910051 d:CurrentFinancialInstruments 2024-08-31 01910051 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 01910051 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 01910051 d:ShareCapital 2025-08-31 01910051 d:ShareCapital 2024-08-31 01910051 d:OtherMiscellaneousReserve 2025-08-31 01910051 d:OtherMiscellaneousReserve 2024-08-31 01910051 d:RetainedEarningsAccumulatedLosses 2025-08-31 01910051 d:RetainedEarningsAccumulatedLosses 2024-08-31 01910051 c:FRS102 2024-09-01 2025-08-31 01910051 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 01910051 c:FullAccounts 2024-09-01 2025-08-31 01910051 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 01910051 d:AcceleratedTaxDepreciationDeferredTax 2025-08-31 01910051 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 01910051 d:RetirementBenefitObligationsDeferredTax 2025-08-31 01910051 d:RetirementBenefitObligationsDeferredTax 2024-08-31 01910051 2 2024-09-01 2025-08-31 01910051 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 01910051 THE SUFFOLK SKI CENTRE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
THE SUFFOLK SKI CENTRE LIMITED REGISTERED NUMBER: 01910051 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 75,537 |  | 75,094
|  |  | 75,537 |  | 75,094
Current assets |  |  |  |  |
Stocks |  | 76,775 |  | 75,913 |
Debtors: amounts falling due within one year | 6 | 19,440 |  | 21,026 |
Cash at bank and in hand |  | 296,940 |  | 286,685 |
|  | 393,155 |  | 383,624 |
Creditors: amounts falling due within one year | 7 | (30,516) |  | (28,712) |
Net current assets |  |  | 362,639 |  | 354,912
Total assets less current liabilities |  |  | 438,176 |  | 430,006
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (7,020) |  | (7,962) |
|  |  | (7,020) |  | (7,962)
Net assets |  |  | 431,156 |  | 422,044
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 15,500 |  | 15,500
Other reserves |  |  | 21,251 |  | 21,251
Profit and loss account |  |  | 394,405 |  | 385,293
|  |  | 431,156 |  | 422,044
Page 1
THE SUFFOLK SKI CENTRE LIMITED REGISTERED NUMBER: 01910051 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 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 income statement 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:
................................................ P S Trinder
Director
Date: 1 April 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
THE SUFFOLK SKI CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
The Suffolk Ski Centre Limited is a private company limited by shares and incorporated in England and Wales, registration number 01910051. The registered office is 1 Claydon Business Park, Great Blakenham, Ipswich, Suffolk, IP6 0NL. 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 | 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. Page 3
THE SUFFOLK SKI CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 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. 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.
| 2.4 | 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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
THE SUFFOLK SKI CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.6 | 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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year 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 reporting 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 reporting 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 reporting date.
| 2.8 | 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. The estimated useful lives range as follows:
|  |  |  | Goodwill | - | 5 | years
|  |  |  | Website | - | 5 | years
Page 5
THE SUFFOLK SKI CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 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, using the straight-line or reducing balance method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 35 years straight line
|  |  |  | Motor Vehicles | - | 4 years straight line
|  |  |  | Office and Ski Equipment | - | 10%/15% straight line
|  |  |  | Fixtures and Fittings (included within Office and Ski Equipment) | - | 15% reducing balance
|  |  |  | Electric Bike | - | 4 years straight line
|  |  |  | Ski Lodge | - | 28 years straight line
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 reporting 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 6
THE SUFFOLK SKI CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 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.
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 32 (2024 - 33).
Page 7
THE SUFFOLK SKI CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Intangible assets
|  | Website | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 September 2024 | 5,678 | 20,000 | 25,678
| At 31 August 2025 | 5,678 | 20,000 | 25,678
| Amortisation |  |  |
| At 1 September 2024 | 5,678 | 20,000 | 25,678
| At 31 August 2025 | 5,678 | 20,000 | 25,678
| Net book value |  |  |
| At 31 August 2025 | - | - | -
| At 31 August 2024 | - | - | -
Page 8
THE SUFFOLK SKI CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Tangible fixed assets
|  | L/Term Leasehold Property | Motor vehicles | Office and Ski equipment | Electric Bike | Ski Lodge
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 September 2024 | 145,684 | 12,260 | 284,072 | 2,792 | 69,343
| Additions | - | - | 18,597 | - | -
| At 31 August 2025 | 145,684 | 12,260 | 302,669 | 2,792 | 69,343
| Depreciation |  |  |  |  |
| At 1 September 2024 | 144,617 | 9,927 | 220,051 | 2,792 | 61,670
| Charge for the year on owned assets | 1,067 | 875 | 13,765 | - | 2,447
| At 31 August 2025 | 145,684 | 10,802 | 233,816 | 2,792 | 64,117
| Net book value |  |  |  |  |
| At 31 August 2025 | - | 1,458 | 68,853 | - | 5,226
| At 31 August 2024 | 1,067 | 2,333 | 64,021 | - | 7,673
Page 9
THE SUFFOLK SKI CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 5.Tangible fixed assets (continued)
|  | Total
|  | £
| Cost or valuation |
| At 1 September 2024 | 514,151
| Additions | 18,597
| At 31 August 2025 | 532,748
| Depreciation |
| At 1 September 2024 | 439,057
| Charge for the year on owned assets | 18,154
| At 31 August 2025 | 457,211
| Net book value |
| At 31 August 2025 | 75,537
| At 31 August 2024 | 75,094
6. | Debtors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,344 | -
| Prepayments and accrued income | 18,096 | 21,026
|  | 19,440 | 21,026
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THE SUFFOLK SKI CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 3,172 | 2,662
| Other taxation and social security | 22,023 | 20,365
| Other creditors | 821 | 1,685
| Accruals and deferred income | 4,500 | 4,000
|  | 30,516 | 28,712
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (7,962)
| Charged to profit or loss | 942
| At end of year | (7,020)
| The deferred tax liability is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (7,078) | (8,015)
| Pension surplus | 58 | 53
|  | (7,020) | (7,962)
9. | Pension commitments
The company operates a defined contribution pension scheme. The assets of a scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contribution payable by the company to the fund and amounted to £26,361 (2024 - £26,004).
Page 11