Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-12-312023-01-01falsetrueNo description of principal activity87true 09782407 2023-01-01 2023-12-31 09782407 2022-01-01 2022-12-31 09782407 2023-12-31 09782407 2022-12-31 09782407 c:Director1 2023-01-01 2023-12-31 09782407 c:Director2 2023-01-01 2023-12-31 09782407 c:Director3 2023-01-01 2023-12-31 09782407 c:Director3 2023-12-31 09782407 c:RegisteredOffice 2023-01-01 2023-12-31 09782407 d:Buildings d:LongLeaseholdAssets 2023-01-01 2023-12-31 09782407 d:Buildings d:LongLeaseholdAssets 2023-12-31 09782407 d:Buildings d:LongLeaseholdAssets 2022-12-31 09782407 d:FurnitureFittings 2023-01-01 2023-12-31 09782407 d:FurnitureFittings 2023-12-31 09782407 d:FurnitureFittings 2022-12-31 09782407 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 09782407 d:ComputerEquipment 2023-01-01 2023-12-31 09782407 d:ComputerEquipment 2023-12-31 09782407 d:ComputerEquipment 2022-12-31 09782407 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 09782407 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 09782407 d:CurrentFinancialInstruments 2023-12-31 09782407 d:CurrentFinancialInstruments 2022-12-31 09782407 d:Non-currentFinancialInstruments 2023-12-31 09782407 d:Non-currentFinancialInstruments 2022-12-31 09782407 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09782407 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09782407 d:ShareCapital 2023-12-31 09782407 d:ShareCapital 2022-12-31 09782407 d:RetainedEarningsAccumulatedLosses 2023-12-31 09782407 d:RetainedEarningsAccumulatedLosses 2022-12-31 09782407 c:FRS102 2023-01-01 2023-12-31 09782407 c:Audited 2023-01-01 2023-12-31 09782407 c:FullAccounts 2023-01-01 2023-12-31 09782407 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09782407 d:WithinOneYear 2023-12-31 09782407 d:WithinOneYear 2022-12-31 09782407 d:BetweenOneFiveYears 2023-12-31 09782407 d:BetweenOneFiveYears 2022-12-31 09782407 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 09782407







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


LONDON STRATEGIC LAND LIMITED






































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LONDON STRATEGIC LAND LIMITED
 


 
COMPANY INFORMATION


Directors
Daniel Remy Cavanagh 
Ashley Philip Griffiths 
Nicholas Ttarou (appointed 5 June 2023)




Registered number
09782407



Registered office
33 Welbeck Street

London

W1G 8LX




Independent auditors
Menzies LLP
Chartered Accountants & Statutory Auditor

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


LONDON STRATEGIC LAND LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 5


 


LONDON STRATEGIC LAND LIMITED
REGISTERED NUMBER:09782407



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible fixed assets
 4 
25,634
40,715

  
25,634
40,715

Current assets
  

Debtors: amounts falling due after more than one year
 5 
92,300
92,300

Debtors: amounts falling due within one year
 5 
453,512
388,697

Bank and cash balances
  
152,124
87,200

  
697,936
568,197

Creditors: amounts falling due within one year
  
(223,192)
(169,891)

Net current assets
  
 
 
474,744
 
 
398,306

Total assets less current liabilities
  
500,378
439,021

Provisions for liabilities
  

Deferred tax
  
(1,852)
-

  
 
 
(1,852)
 
 
-

Net assets
  
498,526
439,021


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
498,426
438,921

  
498,526
439,021


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: 



Ashley Philip Griffiths
Director
Date: 15 March 2024

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 


LONDON STRATEGIC LAND LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

London Strategic Land Limited is a private company limited by shares incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company Information page.  The Company's functional and presentational currency is GBP.

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 represents amounts receivable for the provision of services and is calculated as attributable costs plus a mark-up in accordance with the underlying agreements between the entities.

 
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.

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:

Leasehold property
-
Straight line over 10 years
Fixtures and fittings
-
Straight line over 5 years
Computer equipment
-
Straight line over 3 years

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.


 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 2

 


LONDON STRATEGIC LAND LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

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 reporting 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 reporting 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 reporting date.

 
2.6

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2022 -7).

Page 3

 


LONDON STRATEGIC LAND LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2023
124,723
51,014
20,495
196,232


Additions
-
-
619
619



At 31 December 2023

124,723
51,014
21,114
196,851



Depreciation


At 1 January 2023
94,768
46,014
14,735
155,517


Charge for the year
13,519
-
2,181
15,700



At 31 December 2023

108,287
46,014
16,916
171,217



Net book value



At 31 December 2023
16,436
5,000
4,198
25,634



At 31 December 2022
29,955
5,000
5,760
40,715


5.


Debtors

2023
2022
£
£

Due after more than one year

Other debtors
92,300
92,300

92,300
92,300


2023
2022
£
£

Due within one year

Trade debtors
10,382
26,544

Other debtors
123,678
90,739

Prepayments and accrued income
319,452
257,533

Deferred taxation
-
13,881

453,512
388,697


Page 4

 


LONDON STRATEGIC LAND LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
56,659
27,369

Corporation tax
9,717
-

Other taxation and social security
34,892
36,860

Other creditors
20,608
1,208

Accruals and deferred income
101,316
104,454

223,192
169,891



7.


Commitments under operating leases

At 31 December 2023 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2023
2022
£
£


Not later than 1 year
140,124
140,124

Later than 1 year and not later than 5 years
236,265
376,389

376,389
516,513


8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 15 March 2024 by Sarah Hallam FCCA (Senior statutory auditor) on behalf of Menzies LLP.

Page 5