Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-05-01 false 2 2 true true false 09510636 2024-05-01 2025-04-30 09510636 2023-05-01 2024-04-30 09510636 2025-04-30 09510636 2024-04-30 09510636 c:Director2 2024-05-01 2025-04-30 09510636 d:PlantMachinery 2024-05-01 2025-04-30 09510636 d:PlantMachinery 2025-04-30 09510636 d:PlantMachinery 2024-04-30 09510636 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 09510636 d:OfficeEquipment 2024-05-01 2025-04-30 09510636 d:OfficeEquipment 2025-04-30 09510636 d:OfficeEquipment 2024-04-30 09510636 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 09510636 d:ComputerEquipment 2024-05-01 2025-04-30 09510636 d:ComputerEquipment 2025-04-30 09510636 d:ComputerEquipment 2024-04-30 09510636 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 09510636 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 09510636 d:CurrentFinancialInstruments 2025-04-30 09510636 d:CurrentFinancialInstruments 2024-04-30 09510636 d:Non-currentFinancialInstruments 2025-04-30 09510636 d:Non-currentFinancialInstruments 2024-04-30 09510636 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 09510636 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09510636 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 09510636 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 09510636 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-04-30 09510636 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-04-30 09510636 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-04-30 09510636 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-04-30 09510636 d:ShareCapital 2025-04-30 09510636 d:ShareCapital 2024-04-30 09510636 d:RetainedEarningsAccumulatedLosses 2025-04-30 09510636 d:RetainedEarningsAccumulatedLosses 2024-04-30 09510636 c:FRS102 2024-05-01 2025-04-30 09510636 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09510636 c:FullAccounts 2024-05-01 2025-04-30 09510636 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09510636 2 2024-05-01 2025-04-30 09510636 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 09510636 ADENBUILD CONSTRUCTION LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
ADENBUILD CONSTRUCTION LTD REGISTERED NUMBER: 09510636 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,441 |  | 1,920
|  |  | 1,441 |  | 1,920
Current assets |  |  |  |  |
Stocks |  | 583,917 |  | 583,917 |
Debtors: amounts falling due within one year | 5 | 135,848 |  | 684,671 |
Cash at bank and in hand | 6 | 7,307 |  | 2,398 |
|  | 727,072 |  | 1,270,986 |
Creditors: amounts falling due within one year | 7 | (440,957) |  | (1,408,047) |
Net current assets/(liabilities) |  |  | 286,115 |  | (137,061)
Total assets less current liabilities |  |  | 287,556 |  | (135,141)
Creditors: amounts falling due after more than one year | 8 |  | (388,397) |  | (394,377)
Net liabilities |  |  | (100,841) |  | (529,518)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (100,843) |  | (529,520)
|  |  | (100,841) |  | (529,518)
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 comprehensive income 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: Page 1
ADENBUILD CONSTRUCTION LTD REGISTERED NUMBER: 09510636 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025
................................................ Antony David Stark
Director
Date: 17 April 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
ADENBUILD CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Adenbuild Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Courtyard, 14a Sydenham Road, Croydon, Surrey, CR0 2EE. 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 | Going concern
The financial statements have been prepared on a going concern basis. During the year the company made a profit of £552,378 before taxation and at the balance sheet date the company had net liabilities of £6,171. The directors and shareholders consider the going concern basis to be appropriate because in their opinion, the company will continue to obtain sufficient funding to enable it to pay its debts as they fall due and also will receive continuing support from the director and shareholders. If the company were unable to obtain such funding, it would be unable to continue trading and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. Page 3
ADENBUILD CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 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.
| 2.6 | 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
ADENBUILD CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Office equipment | - | 25% |
|  |  |  | Computer equipment | - | 25% |
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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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
ADENBUILD CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.12 | 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 year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 May 2024 | 7,796 | 1,663 | 4,834 | 14,293
| At 30 April 2025 | 7,796 | 1,663 | 4,834 | 14,293
| Depreciation |  |  |  |
| At 1 May 2024 | 7,149 | 727 | 4,495 | 12,371
| Charge for the year on owned assets | 162 | 234 | 85 | 481
| At 30 April 2025 | 7,311 | 961 | 4,580 | 12,852
| Net book value |  |  |  |
| At 30 April 2025 | 485 | 702 | 254 | 1,441
| At 30 April 2024 | 647 | 935 | 338 | 1,920
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 571,347
| Other debtors | 135,848 | 113,324
|  | 135,848 | 684,671
Page 6
ADENBUILD CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 5.Debtors (continued)
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 7,307 | 2,398
|  | 7,307 | 2,398
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 17,098 | 13,820
| Other creditors | 296,708 | 1,394,227
| Accruals and deferred income | 127,151 | -
|  | 440,957 | 1,408,047
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 388,397 | 394,377
|  | 388,397 | 394,377
Page 7
ADENBUILD CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Bank loans | 357,500 | 357,500
|  | 357,500 | 357,500
| Amounts falling due after more than 5 years |  |
| Bank loans | 30,897 | 36,877
|  | 30,897 | 36,877
|  | 388,397 | 394,377
Page 8