Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 No description of principal activity true false 2024-09-01 6 7 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03804451 2024-09-01 2025-07-31 03804451 2023-09-01 2024-08-31 03804451 2025-07-31 03804451 2024-08-31 03804451 2023-09-01 03804451 1 2024-09-01 2025-07-31 03804451 5 2024-09-01 2025-07-31 03804451 d:Director1 2024-09-01 2025-07-31 03804451 d:Director2 2024-09-01 2025-07-31 03804451 e:Buildings 2024-09-01 2025-07-31 03804451 e:Buildings 2025-07-31 03804451 e:Buildings 2024-08-31 03804451 e:Buildings e:OwnedOrFreeholdAssets 2024-09-01 2025-07-31 03804451 e:PlantMachinery 2024-09-01 2025-07-31 03804451 e:PlantMachinery 2025-07-31 03804451 e:PlantMachinery 2024-08-31 03804451 e:PlantMachinery e:OwnedOrFreeholdAssets 2024-09-01 2025-07-31 03804451 e:MotorVehicles 2024-09-01 2025-07-31 03804451 e:MotorVehicles 2025-07-31 03804451 e:MotorVehicles 2024-08-31 03804451 e:MotorVehicles e:OwnedOrFreeholdAssets 2024-09-01 2025-07-31 03804451 e:FurnitureFittings 2024-09-01 2025-07-31 03804451 e:FurnitureFittings 2025-07-31 03804451 e:FurnitureFittings 2024-08-31 03804451 e:FurnitureFittings e:OwnedOrFreeholdAssets 2024-09-01 2025-07-31 03804451 e:OfficeEquipment 2024-09-01 2025-07-31 03804451 e:OfficeEquipment 2025-07-31 03804451 e:OfficeEquipment 2024-08-31 03804451 e:OfficeEquipment e:OwnedOrFreeholdAssets 2024-09-01 2025-07-31 03804451 e:OwnedOrFreeholdAssets 2024-09-01 2025-07-31 03804451 e:FreeholdInvestmentProperty 2024-09-01 2025-07-31 03804451 e:FreeholdInvestmentProperty 2025-07-31 03804451 e:FreeholdInvestmentProperty 2024-08-31 03804451 e:FreeholdInvestmentProperty 2 2024-09-01 2025-07-31 03804451 e:CurrentFinancialInstruments 2025-07-31 03804451 e:CurrentFinancialInstruments 2024-08-31 03804451 e:CurrentFinancialInstruments e:WithinOneYear 2025-07-31 03804451 e:CurrentFinancialInstruments e:WithinOneYear 2024-08-31 03804451 e:ShareCapital 2024-09-01 2025-07-31 03804451 e:ShareCapital 2025-07-31 03804451 e:ShareCapital 2023-09-01 2024-08-31 03804451 e:ShareCapital 2024-08-31 03804451 e:ShareCapital 2023-09-01 03804451 e:InvestmentPropertiesRevaluationReserve 2024-09-01 2025-07-31 03804451 e:InvestmentPropertiesRevaluationReserve 2025-07-31 03804451 e:InvestmentPropertiesRevaluationReserve 1 2024-09-01 2025-07-31 03804451 e:InvestmentPropertiesRevaluationReserve 2023-09-01 2024-08-31 03804451 e:InvestmentPropertiesRevaluationReserve 2024-08-31 03804451 e:InvestmentPropertiesRevaluationReserve 2023-09-01 03804451 e:RetainedEarningsAccumulatedLosses 2024-09-01 2025-07-31 03804451 e:RetainedEarningsAccumulatedLosses 2025-07-31 03804451 e:RetainedEarningsAccumulatedLosses 1 2024-09-01 2025-07-31 03804451 e:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 03804451 e:RetainedEarningsAccumulatedLosses 2024-08-31 03804451 e:RetainedEarningsAccumulatedLosses 2023-09-01 03804451 d:FRS102 2024-09-01 2025-07-31 03804451 d:AuditExempt-NoAccountantsReport 2024-09-01 2025-07-31 03804451 d:FullAccounts 2024-09-01 2025-07-31 03804451 d:PrivateLimitedCompanyLtd 2024-09-01 2025-07-31 03804451 2 2024-09-01 2025-07-31 03804451 e:ShareCapital 1 2024-09-01 2025-07-31 03804451 f:PoundSterling 2024-09-01 2025-07-31 03804451 e:RetainedEarningsAccumulatedLosses 5 2024-09-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 03804451 TURNSTYLE CONSTRUCTION LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
TURNSTYLE CONSTRUCTION LIMITED REGISTERED NUMBER: 03804451 BALANCE SHEET AS AT 31 JULY 2025
|  | 31 July |  | 31 August
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 267,923 |  | 282,536
Investment property | 5 |  | 200,000 |  | 270,000
|  |  | 467,923 |  | 552,536
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 379,898 |  | 374,767 |
Cash at bank and in hand |  | 401,265 |  | 160,696 |
|  | 781,163 |  | 535,463 |
Creditors: amounts falling due within one year | 7 | (279,997) |  | (128,108) |
Net current assets |  |  | 501,166 |  | 407,355
Total assets less current liabilities |  |  | 969,089 |  | 959,891
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (61,105) |  | (63,758) |
|  |  | (61,105) |  | (63,758)
Net assets |  |  | 907,984 |  | 896,133
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Investment property reserve | 8 |  | 52,721 |  | 49,718
Profit and loss account | 8 |  | 854,263 |  | 845,415
|  |  | 907,984 |  | 896,133
Page 1
TURNSTYLE CONSTRUCTION LIMITED REGISTERED NUMBER: 03804451 BALANCE SHEET (CONTINUED) AS AT 31 JULY 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 period 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 on 21 April 2026.
D J Randall | D A Randall
Director | Director
The notes on pages 4 to 11 form part of these financial statements. Page 2
TURNSTYLE CONSTRUCTION LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 31 JULY 2025
| Called up share capital | Investment property revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 September 2023 | 1,000 | 49,718 | 835,234 | 885,952
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 65,691 | 65,691
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (55,510) | (55,510)
Total transactions with owners | - | - | (55,510) | (55,510)
At 1 September 2024 | 1,000 | 49,718 | 845,415 | 896,133
Comprehensive income for the period |  |  |  |
Profit for the period | - | - | 112,551 | 112,551
Deficit on revaluation of freehold property | - | - | (3,003) | (3,003)
Net gain on revaluation of investment property | - | 3,003 | - | 3,003
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (100,700) | (100,700)
Total transactions with owners | - | - | (100,700) | (100,700)
At 31 July 2025 | 1,000 | 52,721 | 854,263 | 907,984
| The notes on pages 4 to 11 form part of these financial statements.
Page 3
TURNSTYLE CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
1. | General information
The company is a private limited company, which is incorporated and registered in England (registration number: 03804451). The address of the registered office is Unit 14 Lincoln Enterprise Park, Newark Road, Aubourn, Lincoln, Lincolnshire, LN5 9FP. 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
At the date of signing there is a degree of uncertainty about the full economic impact of the cost of living and wider geopolitical landscape. The directors are monitoring the position closely, however they believe that the company will be able to continue with a reasonable level of activity and therefore continue to adopt the going concern basis. Page 4
TURNSTYLE CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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. Page 5
TURNSTYLE CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the period 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 balance sheet 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 balance sheet 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 balance sheet date. Page 6
TURNSTYLE CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 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:
|  |  |  | Freehold property | - | 2% | straight line
|  |  |  | Plant and machinery | - | 15% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Office equipment | - | 15% | 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.
| 2.8 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised 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.
| 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. Page 7
TURNSTYLE CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.12 | 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.
| 2.13 | 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 period was 6 (2024 - 7).
Page 8
TURNSTYLE CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 September 2024 | 111,097 | 354,479 | 154,460 | 4,098 | 13,888 | 638,022
| Additions | - | 6,693 | 25,750 | - | - | 32,443
| Disposals | - | - | (13,995) | (950) | - | (14,945)
| At 31 July 2025 | 111,097 | 361,172 | 166,215 | 3,148 | 13,888 | 655,520
| Depreciation |  |  |  |  |  |
| At 1 September 2024 | 21,142 | 227,335 | 95,927 | 3,783 | 7,299 | 355,486
| Charge for the period on owned assets | 1,922 | 20,071 | 20,102 | 38 | 989 | 43,122
| Disposals | - | - | (10,121) | (890) | - | (11,011)
| At 31 July 2025 | 23,064 | 247,406 | 105,908 | 2,931 | 8,288 | 387,597
| Net book value |  |  |  |  |  |
| At 31 July 2025 | 88,033 | 113,766 | 60,307 | 217 | 5,600 | 267,923
| At 31 August 2024 | 89,955 | 127,144 | 58,533 | 315 | 6,589 | 282,536
Page 9
TURNSTYLE CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 September 2024 | 270,000
| Disposals | (110,000)
| Surplus on revaluation | 40,000
| At 31 July 2025 | 200,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
|  |  |  |  | 31 July | 31 August
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation reserves |  |
| At 1 September 2024 | 49,718 | 49,718
| Net movement in properties | 3,003 | -
| At 31 July 2025 | 52,721 | 49,718
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 31 July | 31 August
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 129,705 | 203,709
6. | Debtors
|  |  |  |  | 31 July | 31 August
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 365,824 | 357,649
| Other debtors | 10,200 | 10,200
| Prepayments and accrued income | 3,874 | 6,918
|  | 379,898 | 374,767
Page 10
TURNSTYLE CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 July | 31 August
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 128,585 | 54,866
| Other taxation and social security | 110,891 | 47,220
| Other creditors | 34,609 | 14,665
| Accruals and deferred income | 5,912 | 11,357
|  | 279,997 | 128,108
8. | Reserves
Investment property revaluation reserve The investment property revaluation reserve is not distributable, it contains unrealised gains and losses on the valuations of the investment properties. Profit and loss account The profit and loss reserve includes all current and prior retained profits and losses.
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 £9,116 (2024 - £7,405). Contributions totalling £345 (2024 - £296) were payable to the fund at the balance sheet date.
Page 11