Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-302022-10-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01430028 2022-10-01 2023-09-30 01430028 2021-10-01 2022-09-30 01430028 2023-09-30 01430028 2022-09-30 01430028 c:Director1 2022-10-01 2023-09-30 01430028 d:CurrentFinancialInstruments 2023-09-30 01430028 d:CurrentFinancialInstruments 2022-09-30 01430028 d:Non-currentFinancialInstruments 2023-09-30 01430028 d:Non-currentFinancialInstruments 2022-09-30 01430028 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 01430028 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 01430028 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 01430028 d:Non-currentFinancialInstruments d:AfterOneYear 2022-09-30 01430028 d:ShareCapital 2023-09-30 01430028 d:ShareCapital 2022-09-30 01430028 d:RetainedEarningsAccumulatedLosses 2023-09-30 01430028 d:RetainedEarningsAccumulatedLosses 2022-09-30 01430028 c:FRS102 2022-10-01 2023-09-30 01430028 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 01430028 c:FullAccounts 2022-10-01 2023-09-30 01430028 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 01430028 e:PoundSterling 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number:  01430028














SEFTON LAND LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


 
SEFTON LAND LIMITED
REGISTERED NUMBER: 01430028

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Stocks
  
116,205
116,205

Debtors: amounts falling due within one year
 4 
11,868
917

Cash at bank and in hand
 5 
27
60

  
128,100
117,182

Creditors: amounts falling due within one year
 6 
(10,831)
(5,500)

Net current assets
  
 
 
117,269
 
 
111,682

Total assets less current liabilities
  
117,269
111,682

Creditors: amounts falling due after more than one year
 7 
(25,489)
(23,437)

  

Net assets
  
91,780
88,245


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
91,680
88,145

  
91,780
88,245


Page 1

 
SEFTON LAND LIMITED
REGISTERED NUMBER: 01430028
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

The director considers 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 director acknowledges his 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 income and retained earnings 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: 




................................................
C. M. Ames
Director

Date: 11 April 2024

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

Page 2

 
SEFTON LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

The Company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England and Wales (no. 01430028). The address of the registered office is Greenacre Old Quay Lane, Parkgate, Neston, Cheshire, United Kingdom, CH64 6QR.
These financial statements present information about the Company as an individual undertaking. The principal activity of the Company during the year was investment in real estate.
The presentation currency of these financial statements is £ sterling; the financial statements are rounded to the nearest £.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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

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 balance sheet date in the countries where the Company operates and generates income.

  
2.3

Stocks

Stocks are stated at the lower of cost and net realisable value.
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.

 
2.4

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.

Page 3

 
SEFTON LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 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 provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Other debtors
10,583
917

Prepayments and accrued income
1,285
-

11,868
917



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
27
60

27
60



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
5,875
2,750

Accruals and deferred income
4,956
2,750

10,831
5,500


Page 4

 
SEFTON LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Amounts owed to group undertakings
25,489
23,437

25,489
23,437



8.


Related party transactions

Included in debtors and creditors are the following amounts due from / (to) related parties at the balance sheet date:


2023
2022
£
£

Sefton Group Limited(The)
(25,489)
(23,437)

Sefton Group Limited(The) is the parent company.

 
Page 5