Caseware UK (AP4) 2023.0.135 2023.0.135 2023-06-302023-06-302trueNo description of principal activity2022-07-01falsetrue2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09108978 2022-07-01 2023-06-30 09108978 2021-07-01 2022-06-30 09108978 2023-06-30 09108978 2022-06-30 09108978 c:Director4 2022-07-01 2023-06-30 09108978 d:Buildings 2023-06-30 09108978 d:Buildings 2022-06-30 09108978 d:CurrentFinancialInstruments 2023-06-30 09108978 d:CurrentFinancialInstruments 2022-06-30 09108978 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 09108978 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 09108978 d:ShareCapital 2023-06-30 09108978 d:ShareCapital 2022-06-30 09108978 d:RetainedEarningsAccumulatedLosses 2023-06-30 09108978 d:RetainedEarningsAccumulatedLosses 2022-06-30 09108978 c:FRS102 2022-07-01 2023-06-30 09108978 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 09108978 c:FullAccounts 2022-07-01 2023-06-30 09108978 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 09108978 e:PoundSterling 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 09108978










CALVIN STREET MANAGEMENT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
CALVIN STREET MANAGEMENT LIMITED
REGISTERED NUMBER: 09108978

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
22,167
22,167

  
22,167
22,167

Current assets
  

Debtors: amounts falling due within one year
 5 
413
350

  
413
350

Creditors: amounts falling due within one year
 6 
(20,095)
(20,134)

Net current liabilities
  
 
 
(19,682)
 
 
(19,784)

Total assets less current liabilities
  
2,485
2,383

  

Net assets
  
2,485
2,383


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
2,483
2,381

  
2,485
2,383


Page 1

 
CALVIN STREET MANAGEMENT LIMITED
REGISTERED NUMBER: 09108978
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2023

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 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 by: 




................................................
B K Bissett
Director

Date: 12 March 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CALVIN STREET MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Calvin Street  Management Limited is a private company limited by shares and incorporated in England and Wales, registration number 09108978.  The registered office is 1 Claydon Business Park, Great Blakenham, Ipswich, Suffolk, IP6 0NL.

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 presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.

  
2.2

Turnover

Turnover comprises ground rents receivable.

 
2.3

Taxation

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.

  
2.4

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.  No depreciation is provided on freehold property.

 
2.5

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.

Page 3

 
CALVIN STREET MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.6

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.

 
2.7

Financial instruments

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 July 2022
22,167



At 30 June 2023

22,167






Net book value



At 30 June 2023
22,167



At 30 June 2022
22,167

Page 4

 
CALVIN STREET MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

5.


Debtors

2023
2022
£
£


Trade debtors
413
350

413
350



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
4,713
4,432

Corporation tax
19
19

Other creditors
14,433
15,259

Accruals and deferred income
930
424

20,095
20,134


 
Page 5