Caseware UK (AP4) 2025.0.111 2025.0.111 2025-07-31 2025-07-31 false 2024-08-01 false Catering services 365 351 false true 04054659 2024-08-01 2025-07-31 04054659 2023-08-01 2024-07-31 04054659 2025-07-31 04054659 2024-07-31 04054659 c:Director2 2024-08-01 2025-07-31 04054659 d:PlantMachinery 2024-08-01 2025-07-31 04054659 d:PlantMachinery 2025-07-31 04054659 d:PlantMachinery 2024-07-31 04054659 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 04054659 d:CurrentFinancialInstruments 2025-07-31 04054659 d:CurrentFinancialInstruments 2024-07-31 04054659 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 04054659 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 04054659 d:ShareCapital 2025-07-31 04054659 d:ShareCapital 2024-07-31 04054659 d:RetainedEarningsAccumulatedLosses 2025-07-31 04054659 d:RetainedEarningsAccumulatedLosses 2024-07-31 04054659 d:AcceleratedTaxDepreciationDeferredTax 2025-07-31 04054659 d:AcceleratedTaxDepreciationDeferredTax 2024-07-31 04054659 c:OrdinaryShareClass1 2024-08-01 2025-07-31 04054659 c:OrdinaryShareClass1 2025-07-31 04054659 c:OrdinaryShareClass1 2024-07-31 04054659 c:FRS102 2024-08-01 2025-07-31 04054659 c:Audited 2024-08-01 2025-07-31 04054659 c:FullAccounts 2024-08-01 2025-07-31 04054659 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04054659 c:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04054659 e:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04054659 SEASONED VENUES LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
SEASONED VENUES LIMITED REGISTERED NUMBER: 04054659 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 168,938 |  | 202,350
|  |  | 168,938 |  | 202,350
CURRENT ASSETS |  |  |  |  |
Stocks |  | 111,154 |  | 117,267 |
Debtors: amounts falling due within one year | 5 | 1,889,065 |  | 1,929,838 |
Cash at bank and in hand |  | 265,492 |  | 281,903 |
|  | 2,265,711 |  | 2,329,008 |
Creditors: amounts falling due within one year | 6 | (1,150,948) |  | (1,541,569) |
NET CURRENT ASSETS |  |  | 1,114,763 |  | 787,439
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,283,701 |  | 989,789
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 7 | (16,826) |  | (16,826) |
|  |  | (16,826) |  | (16,826)
NET ASSETS |  |  | 1,266,875 |  | 972,963
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 1,266,775 |  | 972,863
|  |  | 1,266,875 |  | 972,963
Page 1
SEASONED VENUES LIMITED REGISTERED NUMBER: 04054659 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 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 profit and loss account 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:
Mr R L C Morgan
Director
Date: 13 August 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
SEASONED VENUES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | GENERAL INFORMATION
Seasoned Venues Limited is a private company limited by shares and incorporated in England and Wales. The registered office is Unit 20, Ongar Business Centre, The Gables, Ongar, Essex, CM5 0GA. 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 | TURNOVER
Turnover comprises amounts receivable for goods and services supplied under catering contracts and 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. Turnover comprises amounts receivable for goods and services supplied under catering contracts and 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 Turnover comprises amounts receivable for goods and services supplied under catering contracts and 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 Turnover comprises amounts receivable for goods and services supplied under catering contracts and 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. Page 3
SEASONED VENUES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | 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.
| 2.4 | 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 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.
| 2.5 | 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. Page 4
SEASONED VENUES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | TANGIBLE FIXED ASSETS (CONTINUED)
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 | - | 13.3% - 50% 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.
| 2.6 | STOCKS
Stocks comprise consumable food and drink stocks held for resale and 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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 5
SEASONED VENUES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.10 | 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 365 (2024 - 351).
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery
|  | £
| COST |
| At 1 August 2024 | 2,066,781
| Additions | 26,699
| At 31 July 2025 | 2,093,480
| DEPRECIATION |
| At 1 August 2024 | 1,864,431
| Charge for the year on owned assets | 60,111
| At 31 July 2025 | 1,924,542
| NET BOOK VALUE |
| At 31 July 2025 | 168,938
| At 31 July 2024 | 202,350
Page 6
SEASONED VENUES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 95,152 | 325,989
| Amounts owed by group undertakings | 1,610,564 | 1,336,953
| Other debtors | 39,994 | 266,896
| Prepayments and accrued income | 143,355 | -
|  | 1,889,065 | 1,929,838
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 582,058 | 1,014,576
| Other taxation and social security | 248,530 | 59,972
| Other creditors | 54,413 | 467,021
| Accruals and deferred income | 265,947 | -
|  | 1,150,948 | 1,541,569
7. | DEFERRED TAXATION
|  | 2025
|  | £
| At beginning of year | (16,826)
| AT END OF YEAR | (16,826)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (16,826) | (16,826)
Page 7
SEASONED VENUES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | CONTROLLING PARTY
The immediate and ultimate parent undertaking is Crown Holdings Limited, a company incorporated in England and Wales, which holds 100% of the Company's issued share capital. The consolidated financial statements of Crown Holdings Limited are available from the company's registered office.
10. | AUDITOR'S INFORMATION
The auditor's report on the financial statements for the year ended 31 July 2025 was unqualified. The audit report was signed on 13 August 2026 by Edward Napper (Senior Statutory Auditor) on behalf of PEM Audit Limited.
Page 8