Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31falsetrue2022-11-01falseNo description of principal activity00The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05054590 2022-11-01 2023-10-31 05054590 2021-11-01 2022-10-31 05054590 2023-10-31 05054590 2022-10-31 05054590 c:Director1 2022-11-01 2023-10-31 05054590 d:FurnitureFittings 2022-11-01 2023-10-31 05054590 d:FurnitureFittings 2023-10-31 05054590 d:FurnitureFittings 2022-10-31 05054590 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 05054590 d:CurrentFinancialInstruments 2023-10-31 05054590 d:CurrentFinancialInstruments 2022-10-31 05054590 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 05054590 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 05054590 d:ShareCapital 2023-10-31 05054590 d:ShareCapital 2022-10-31 05054590 d:RetainedEarningsAccumulatedLosses 2023-10-31 05054590 d:RetainedEarningsAccumulatedLosses 2022-10-31 05054590 c:FRS102 2022-11-01 2023-10-31 05054590 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 05054590 c:FullAccounts 2022-11-01 2023-10-31 05054590 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 05054590









THE OTMOOR LODGE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
THE OTMOOR LODGE LIMITED
REGISTERED NUMBER: 05054590

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
658
822

  
658
822

Current assets
  

Debtors: amounts falling due within one year
 5 
2,832
4,006

Cash at bank and in hand
 6 
74,414
42,692

  
77,246
46,698

Creditors: amounts falling due within one year
 7 
(204,668)
(196,255)

Net current liabilities
  
 
 
(127,422)
 
 
(149,557)

Total assets less current liabilities
  
(126,764)
(148,735)

  

Net liabilities
  
(126,764)
(148,735)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(126,765)
(148,736)

  
(126,764)
(148,735)


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 her 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 comprehensive income 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 31 July 2024.



Page 1

 
THE OTMOOR LODGE LIMITED
REGISTERED NUMBER: 05054590
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023


................................................
B Attley
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
THE OTMOOR LODGE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

The Otmoor Lodge Ltd is a private company limited by shares, domiciled in England & Wales.

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 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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

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.

 
2.4

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.

Page 3

 
THE OTMOOR LODGE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures & fittings
-
20%
Reducing balance

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.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

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

Page 4

 
THE OTMOOR LODGE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

4.


Tangible fixed assets





Fixtures & fittings

£



Cost or valuation


At 1 November 2022
42,898



At 31 October 2023

42,898



Depreciation


At 1 November 2022
42,076


Charge for the year on owned assets
164



At 31 October 2023

42,240



Net book value



At 31 October 2023
658



At 31 October 2022
822


5.


Debtors

2023
2022
£
£


Trade debtors
2,832
4,006

2,832
4,006



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
74,413
42,692

74,413
42,692


Page 5

 
THE OTMOOR LODGE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
178,133
173,923

Other taxation and social security
9,502
7,315

Other creditors
2
2

Accruals and deferred income
17,031
15,015

204,668
196,255



8.


Related party transactions

The Otmoor Lodge Ltd is a wholly owned subsidiary of BA Property Management Ltd.

 
Page 6