Caseware UK (AP4) 2023.0.56 2023.0.56 2023-12-312023-12-31No description of principal activity0true2023-01-01true0true 11645527 2023-01-01 2023-12-31 11645527 2022-01-01 2022-12-31 11645527 2023-12-31 11645527 2022-12-31 11645527 c:Director2 2023-01-01 2023-12-31 11645527 d:CurrentFinancialInstruments 2023-12-31 11645527 d:CurrentFinancialInstruments 2022-12-31 11645527 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11645527 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11645527 d:ShareCapital 2023-12-31 11645527 d:ShareCapital 2022-12-31 11645527 d:RetainedEarningsAccumulatedLosses 2023-12-31 11645527 d:RetainedEarningsAccumulatedLosses 2022-12-31 11645527 c:OrdinaryShareClass1 2023-01-01 2023-12-31 11645527 c:OrdinaryShareClass1 2023-12-31 11645527 c:OrdinaryShareClass1 2022-12-31 11645527 c:EntityHasNeverTraded 2023-01-01 2023-12-31 11645527 c:FRS102 2023-01-01 2023-12-31 11645527 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11645527 c:FullAccounts 2023-01-01 2023-12-31 11645527 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11645527 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11645527









DELPH PROPERTIES MANCHESTER 2 LIMITED








ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
DELPH PROPERTIES MANCHESTER 2 LIMITED
REGISTERED NUMBER: 11645527

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
  
1
1

  
1
1

  

Creditors: amounts falling due within one year
  
(1,039)
(1,039)

Net current liabilities
  
 
 
(1,039)
 
 
(1,039)

Total assets less current liabilities
  
(1,038)
(1,038)

  

Net liabilities
  
£(1,038)
£(1,038)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(1,138)
(1,138)

  
£(1,038)
£(1,038)


For the year ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 on 14 February 2024.


................................................
H Crocker
Director

Page 1

 
DELPH PROPERTIES MANCHESTER 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Delph Properties Manchester 2 Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, 9 Appold Street, London, EC2A 2AP.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

  
2.2

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

  
2.3

Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

  
2.4

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

  
2.5

Financial instruments

Basic financial instruments are held at cost. The company has no other financial instruments or basic financial instruments at fair value.

  
2.6

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

  
2.7

Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rate of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit and loss.

Page 2

 
DELPH PROPERTIES MANCHESTER 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

  
2.8

Parent company

The immediate parent undertaking is Delph Properties Manchester 1 Limited, a company incorporated and registered in England and Wales. The ultimate parent undertaking is Wigmore Investments (UK) Limited, a company incorporated and registered in England and Wales.

 
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.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).


4.


Fixed asset investments





Shares in group undertakings

£



Cost or valuation


At 1 January 2023
1



At 31 December 2023
1






Net book value



At 31 December 2023
£1



At 31 December 2022
£1


5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1,039
1,039

£1,039
£1,039


Page 3

 
DELPH PROPERTIES MANCHESTER 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Called up share capital

2023
2022
£
£
Ordinary share capital - Issued capital and not fully paid



100 (2022 - 100) Ordinary shares of £1 each
£100
£100



7.


Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102. 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.


8.


Controlling party

The immediate parent company is Delph Properties Manchester 1 Limited, incorporated and registered in England and Wales, whose registered address is 6th Floor, 9 Appold Street, London, United Kingdom, EC2A 2AP.

The ultimate parent company is Wigmore Investments (UK) Limited, a company incorporated and registered in England and Wales, whose registered address is 6th Floor Appold Street, London, United Kingdom, EC2A 2AP. Wigmore Investments (UK) Limited prepares the smallest and largest consolidation in which the company is included, and the consolidated accounts can be found at its registered address.

The ultimate controlling party is H Crocker by virtue of his shareholding in the ultimate parent company.

Page 4