Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-12-31false002023-01-01falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10536170 2023-01-01 2023-12-31 10536170 2022-01-01 2022-12-31 10536170 2023-12-31 10536170 2022-12-31 10536170 c:Director1 2023-01-01 2023-12-31 10536170 d:CurrentFinancialInstruments 2023-12-31 10536170 d:CurrentFinancialInstruments 2022-12-31 10536170 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10536170 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 10536170 d:ShareCapital 2023-12-31 10536170 d:ShareCapital 2022-12-31 10536170 d:RetainedEarningsAccumulatedLosses 2023-12-31 10536170 d:RetainedEarningsAccumulatedLosses 2022-12-31 10536170 c:OrdinaryShareClass1 2023-01-01 2023-12-31 10536170 c:OrdinaryShareClass1 2023-12-31 10536170 c:OrdinaryShareClass1 2022-12-31 10536170 c:FRS102 2023-01-01 2023-12-31 10536170 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 10536170 c:FullAccounts 2023-01-01 2023-12-31 10536170 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 10536170 2 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10536170









ENDURANCE ESTATES (SAFFRON WALDEN) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
ENDURANCE ESTATES (SAFFRON WALDEN) LIMITED
REGISTERED NUMBER: 10536170

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

CURRENT ASSETS
  

Stocks
 4 
-
852,516

Debtors: amounts falling due within one year
 5 
230,513
4,854

Cash at bank and in hand
  
472,780
3,325

  
703,293
860,695

Creditors: amounts falling due within one year
 6 
(169,428)
(877,930)

NET CURRENT ASSETS/(LIABILITIES)
  
 
 
533,865
 
 
(17,235)

NET ASSETS/(LIABILITIES)
  
533,865
(17,235)


CAPITAL AND RESERVES
  

Called up share capital 
 7 
100
100

Profit and loss account
  
533,765
(17,335)

  
533,865
(17,235)


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 profit and loss account 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: 




T P Holmes
Director

Date: 27 March 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ENDURANCE ESTATES (SAFFRON WALDEN) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


GENERAL INFORMATION

Endurance Estates (Saffron Walden) Limited is a private limited company incorporated in England and Wales. Its registered office is 1 Station Road, Foxton, Cambridge, CB22 6SA.
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

TURNOVER

Turnover comprises revenue recognised by the Company in respect of services supplied during the year, exclusive of Value Added Tax.

 
2.3

INTEREST INCOME

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

 
2.4

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 2

 
ENDURANCE ESTATES (SAFFRON WALDEN) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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 balance sheet date.

 
2.6

STOCKS AND WORK IN PROGRESS

Stock and work in progress comprise costs capitalised and carried forward under ongoing development projects and are stated at the lower of cost and net realisable value.

 
2.7

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.

 
2.8

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.

 
2.9

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.

Page 3

 
ENDURANCE ESTATES (SAFFRON WALDEN) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


EMPLOYEES

The Company has no employees other than the director, who did not receive any remuneration (2022 - £NIL).


4.


STOCKS

2023
2022
£
£

Work in progress
-
852,516



5.


DEBTORS

2023
2022
£
£

Trade debtors
513
-

Amounts owed by group undertakings
230,000
-

Other debtors
-
4,854

230,513
4,854



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Trade creditors
-
22,851

Corporation tax
167,618
-

Other creditors
-
853,388

Accruals and deferred income
1,810
1,691

169,428
877,930



7.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2022 - 100) Ordinary shares of £1.00 each
100
100


 
Page 4