Caseware UK (AP4) 2023.0.135 2023.0.135 2023-06-302023-06-30falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2022-07-01false00true 10289498 2022-07-01 2023-06-30 10289498 2021-07-01 2022-06-30 10289498 2023-06-30 10289498 2022-06-30 10289498 c:Director1 2022-07-01 2023-06-30 10289498 d:CurrentFinancialInstruments 2023-06-30 10289498 d:CurrentFinancialInstruments 2022-06-30 10289498 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 10289498 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 10289498 d:ShareCapital 2023-06-30 10289498 d:ShareCapital 2022-06-30 10289498 d:RetainedEarningsAccumulatedLosses 2023-06-30 10289498 d:RetainedEarningsAccumulatedLosses 2022-06-30 10289498 c:FRS102 2022-07-01 2023-06-30 10289498 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 10289498 c:FullAccounts 2022-07-01 2023-06-30 10289498 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 10289498 2 2022-07-01 2023-06-30 10289498 6 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure
Registered number: 10289498









GREEN PROPERTIES (DEVON) LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023














 
GREEN PROPERTIES (DEVON) LTD
REGISTERED NUMBER:10289498

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
422,246
272,726

  
422,246
272,726

Current assets
  

Debtors: amounts falling due within one year
 5 
1,000
1,000

Cash at bank and in hand
  
639,492
318,584

  
640,492
319,584

Creditors: amounts falling due within one year
 6 
(26,074)
(1,857)

Net current assets
  
 
 
614,418
 
 
317,727

Total assets less current liabilities
  
1,036,664
590,453

  

Net assets
  
1,036,664
590,453


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
1,036,464
590,253

  
1,036,664
590,453


Page 1

 
GREEN PROPERTIES (DEVON) LTD
REGISTERED NUMBER:10289498
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 on 30 January 2024.




................................................
R Green
Director

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

Page 2

 
GREEN PROPERTIES (DEVON) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Green Properties (Devon) Ltd is a private company, limited by shares, domiciled in England. The registered office is 9C Mill Park White Cross Road, Woodbury Salterton, Exeter, Devon, England, EX5 1EL.

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

Going concern

The directors confirm that, having considered their expectations and intentions for the next twelve months, and the availability of working capital, the company is a going concern.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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.

Page 3

 
GREEN PROPERTIES (DEVON) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2022 - 0).

Page 4

 
GREEN PROPERTIES (DEVON) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Fixed asset investments





Investments in subsidiary companies
Listed investments
Total

£
£
£



Cost or valuation


At 1 July 2022
100
272,626
272,726


Additions
-
125,000
125,000


Revaluations
-
24,520
24,520



At 30 June 2023
100
422,146
422,246





5.


Debtors

2023
2022
£
£


Prepayments and accrued income
1,000
1,000

1,000
1,000



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
20,935
-

Corporation tax
3,843
-

Other creditors
-
585

Accruals and deferred income
1,296
1,272

26,074
1,857


 
Page 5