Caseware UK (AP4) 2025.0.111 2025.0.111 2025-11-30 2025-11-30 0 true 2024-12-01 false No description of principal activity 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14510343 2024-12-01 2025-11-30 14510343 2023-12-01 2024-11-30 14510343 2025-11-30 14510343 2024-11-30 14510343 2023-12-01 14510343 c:Director1 2024-12-01 2025-11-30 14510343 d:PlantMachinery 2024-12-01 2025-11-30 14510343 d:PlantMachinery 2025-11-30 14510343 d:PlantMachinery 2024-11-30 14510343 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 14510343 d:CurrentFinancialInstruments 2025-11-30 14510343 d:CurrentFinancialInstruments 2024-11-30 14510343 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 14510343 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 14510343 d:ShareCapital 2025-11-30 14510343 d:ShareCapital 2024-11-30 14510343 d:ShareCapital 2023-12-01 14510343 d:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 14510343 d:RetainedEarningsAccumulatedLosses 2025-11-30 14510343 d:RetainedEarningsAccumulatedLosses 2023-12-01 2024-11-30 14510343 d:RetainedEarningsAccumulatedLosses 2024-11-30 14510343 d:RetainedEarningsAccumulatedLosses 2023-12-01 14510343 d:AcceleratedTaxDepreciationDeferredTax 2025-11-30 14510343 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 14510343 d:TaxLossesCarry-forwardsDeferredTax 2025-11-30 14510343 d:TaxLossesCarry-forwardsDeferredTax 2024-11-30 14510343 c:FRS102 2024-12-01 2025-11-30 14510343 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 14510343 c:FullAccounts 2024-12-01 2025-11-30 14510343 c:CompanyLimitedByGuarantee 2024-12-01 2025-11-30 14510343 2 2024-12-01 2025-11-30 14510343 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 14510343 MUCKSUCKER LTD (A Company Limited by Guarantee) UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
MUCKSUCKER LTD (A Company Limited by Guarantee) REGISTERED NUMBER: 14510343 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,544 |  | 1,739
|  |  | 1,544 |  | 1,739
Current assets |  |  |  |  |
Stocks | 5 | 23,542 |  | 11,357 |
Debtors: amounts falling due within one year | 6 | 13,762 |  | 7,152 |
Cash at bank and in hand | 7 | 24,296 |  | 28,077 |
|  | 61,600 |  | 46,586 |
Creditors: amounts falling due within one year | 8 | (9,140) |  | (12,933) |
Net current assets |  |  | 52,460 |  | 33,653
Total assets less current liabilities |  |  | 54,004 |  | 35,392
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (356) |  | (435) |
|  |  | (356) |  | (435)
Net assets |  |  | 53,648 |  | 34,957
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 53,548 |  | 34,857
|  |  | 53,648 |  | 34,957
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MUCKSUCKER LTD (A Company Limited by Guarantee) REGISTERED NUMBER: 14510343 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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:
G D Power
Director
Date: 5 August 2026
The notes on pages 4 to 10 form part of these financial statements. Page 2
MUCKSUCKER LTD (A Company Limited by Guarantee) STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 NOVEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 December 2023 | 100 | 17,385 | 17,485
Comprehensive income for the year |  |  |
Profit for the year | - | 17,472 | 17,472
At 1 December 2024 | 100 | 34,857 | 34,957
Profit for the year | - | 18,691 | 18,691
At 30 November 2025 | 100 | 53,548 | 53,648
| The notes on pages 4 to 10 form part of these financial statements.
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MUCKSUCKER LTD (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Mucksucker Limited (the "Company") is a company incorporated in England and Wales and has a registered office and principal place of business at Queen Elizabeth Drive, Oswestry, Shropshire, SY11 2UQ. The principal activity of the Company is that of manufacturing, supplying, and repairing industrial dry waste vaccums. 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 financial statement are presented in GBP (£), the Company's functional and presentational currency, and have been rounded to the nearest £. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Directors have, at the time of approving the financial statements, a reasonable expectation that the Company will be able to continue in operational existence and meet its ongoing liabilities as they fall due for the foreseeable future. Therefore, the financial statements have been prepared on a going concern basis. Page 4
MUCKSUCKER LTD (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 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. Page 5
MUCKSUCKER LTD (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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 | - | 10% |
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 6
MUCKSUCKER LTD (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | 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.
3. | Employees
| The Company has no employees other than the Directors, who did not receive any remuneration (2024 - £NIL).
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MUCKSUCKER LTD (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 December 2024 | 1,950
| At 30 November 2025 | 1,950
| Depreciation |
| At 1 December 2024 | 211
| Charge for the year on owned assets | 195
| At 30 November 2025 | 406
| Net book value |
| At 30 November 2025 | 1,544
| At 30 November 2024 | 1,739
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MUCKSUCKER LTD (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 23,542 | 11,357
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 342 | -
| Other debtors | 9,745 | 6,626
| Prepayments and accrued income | 3,641 | 492
| Tax recoverable | 34 | 34
|  | 13,762 | 7,152
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 24,296 | 28,077
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 725 | 1,153
| Corporation tax | 5,430 | 8,614
| Other taxation and social security | - | 653
| Other creditors | - | 13
| Accruals and deferred income | 2,985 | 2,500
|  | 9,140 | 12,933
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MUCKSUCKER LTD (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (435)
| Charged to profit or loss | 79
| At end of year | (356)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (386) | (435)
| Other short term timing differences | 30 | -
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