Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-31falseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22022-09-012falsefalsetrue 03620659 2022-09-01 2023-08-31 03620659 2021-09-01 2022-08-31 03620659 2023-08-31 03620659 2022-08-31 03620659 c:Director1 2022-09-01 2023-08-31 03620659 d:FreeholdInvestmentProperty 2023-08-31 03620659 d:FreeholdInvestmentProperty 2022-08-31 03620659 d:CurrentFinancialInstruments 2023-08-31 03620659 d:CurrentFinancialInstruments 2022-08-31 03620659 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 03620659 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 03620659 d:ShareCapital 2023-08-31 03620659 d:ShareCapital 2022-08-31 03620659 d:RetainedEarningsAccumulatedLosses 2023-08-31 03620659 d:RetainedEarningsAccumulatedLosses 2022-08-31 03620659 c:FRS102 2022-09-01 2023-08-31 03620659 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 03620659 c:FullAccounts 2022-09-01 2023-08-31 03620659 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 03620659 e:PoundSterling 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure

Registered number: 03620659









153 CAMBRIDGE STREET LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2023

 
153 CAMBRIDGE STREET LIMITED
REGISTERED NUMBER: 03620659

BALANCE SHEET
AS AT 31 AUGUST 2023

As restated
2023
2022
Note
£
£

Fixed assets
  

Investment property
 4 
13,016
13,016

  
13,016
13,016

Current assets
  

Debtors: amounts falling due within one year
  
1,005
1,005

  
1,005
1,005

Creditors: amounts falling due within one year
 6 
(1,175)
(376)

Net current (liabilities)/assets
  
 
 
(170)
 
 
629

Total assets less current liabilities
  
12,846
13,645

  

Net assets
  
12,846
13,645


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
12,844
13,643

  
12,846
13,645


Page 1

 
153 CAMBRIDGE STREET LIMITED
REGISTERED NUMBER: 03620659
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 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 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: 




................................................
M Ljungman
Director

Date: 29 July 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
153 CAMBRIDGE STREET LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

153 Cambridge Street Limited is a private company limited by shares. The company is incorporated in England and Wales and the address of registered office is Aston House, Cornwall Avenue, London, N3 1LF. The company registered number is 03620659.

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

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:

 
2.3

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value 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

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.

 
2.6

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 2 (2022 - 2).

Page 3

 
153 CAMBRIDGE STREET LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

4.


Investment property


Freehold investment property

£



Valuation


At 1 September 2022
13,016



At 31 August 2023
13,016

The 2023 valuations were made by director, on an open market value for existing use basis.





5.


Debtors

As restated
2023
2022
£
£


Other debtors
1,005
1,005

1,005
1,005



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
1,175
376

1,175
376



7.


Prior year adjustment

The accounts have been restated to incorporate the impact of  a leased premium received and not accounted for.The change has resulted into a reduction in the losses for the year ended 31 August 2022.

 
Page 4