Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-12-312023-01-01false44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01161300 2023-01-01 2023-12-31 01161300 2022-01-01 2022-12-31 01161300 2023-12-31 01161300 2022-12-31 01161300 c:Director1 2023-01-01 2023-12-31 01161300 d:Buildings 2023-01-01 2023-12-31 01161300 d:Buildings 2023-12-31 01161300 d:Buildings 2022-12-31 01161300 d:CurrentFinancialInstruments 2023-12-31 01161300 d:CurrentFinancialInstruments 2022-12-31 01161300 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 01161300 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 01161300 d:ShareCapital 2023-12-31 01161300 d:ShareCapital 2022-12-31 01161300 d:CapitalRedemptionReserve 2023-12-31 01161300 d:CapitalRedemptionReserve 2022-12-31 01161300 d:OtherMiscellaneousReserve 2023-12-31 01161300 d:OtherMiscellaneousReserve 2022-12-31 01161300 c:OrdinaryShareClass1 2023-01-01 2023-12-31 01161300 c:OrdinaryShareClass1 2023-12-31 01161300 c:OrdinaryShareClass1 2022-12-31 01161300 c:FRS102 2023-01-01 2023-12-31 01161300 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 01161300 c:FullAccounts 2023-01-01 2023-12-31 01161300 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 01161300










LANDOR RESIDENTS ASSOCIATION LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
LANDOR RESIDENTS ASSOCIATION LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 6


 
LANDOR RESIDENTS ASSOCIATION LIMITED
REGISTERED NUMBER: 01161300

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
48,733
48,733

  
48,733
48,733

Current assets
  

Debtors: amounts falling due within one year
 5 
842
10,186

Cash at bank and in hand
 6 
29,072
21,959

  
29,914
32,145

Creditors: amounts falling due within one year
 7 
(1,889)
(1,483)

Net current assets
  
 
 
28,025
 
 
30,662

Total assets less current liabilities
  
76,758
79,395

  

Net assets
  
76,758
79,395


Capital and reserves
  

Called up share capital 
 8 
18
18

General fund
  
28,007
30,644

Freehold reserve
  
48,733
48,733

  
76,758
79,395


Page 1

 
LANDOR RESIDENTS ASSOCIATION LIMITED
REGISTERED NUMBER: 01161300
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 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: 






R G Thompson
Director

Date: 4 April 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
LANDOR RESIDENTS ASSOCIATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Landor Residents Association Limited is a private company, limited by shares, incorporated in England and Wales. The registered office is Rutland House, 148 Edmund Street, Birmingham, West Midlands, B3 2FD.

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 following principal accounting policies have been applied:

 
2.2

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:

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.

 
2.3

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 3

 
LANDOR RESIDENTS ASSOCIATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.3
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:

Freehold reversion
-
not depreciated

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.

 
2.4

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.

 
2.5

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.

 
2.6

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 only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 4).

Page 4

 
LANDOR RESIDENTS ASSOCIATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Freehold reversion in land and buildings

£



Cost


At 1 January 2023
48,733



At 31 December 2023

48,733






Net book value



At 31 December 2023
48,733



At 31 December 2022
48,733


5.


Debtors

2023
2022
£
£


Trade debtors
696
1,640

Other debtors
-
7,248

Called up share capital not paid
18
18

Prepayments and accrued income
128
1,280

842
10,186



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
29,072
21,959


Page 5

 
LANDOR RESIDENTS ASSOCIATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
1,889
1,483



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



18 (2022 - 18) Ordinary shares of £1.00 each
18
18


 
Page 6