Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302023-07-01falseNo description of principal activity33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11459012 2023-06-30 11459012 2023-07-01 2024-06-30 11459012 2022-07-01 2023-12-31 11459012 2024-06-30 11459012 2023-12-31 11459012 c:Director2 2023-07-01 2024-06-30 11459012 d:MotorVehicles 2023-07-01 2024-06-30 11459012 d:CurrentFinancialInstruments 2024-06-30 11459012 d:CurrentFinancialInstruments 2023-12-31 11459012 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 11459012 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11459012 d:ShareCapital 2024-06-30 11459012 d:ShareCapital 2023-12-31 11459012 d:RetainedEarningsAccumulatedLosses 2024-06-30 11459012 d:RetainedEarningsAccumulatedLosses 2023-12-31 11459012 c:OrdinaryShareClass1 2023-07-01 2024-06-30 11459012 c:OrdinaryShareClass1 2024-06-30 11459012 c:OrdinaryShareClass1 2023-12-31 11459012 c:FRS102 2023-07-01 2024-06-30 11459012 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 11459012 c:FullAccounts 2023-07-01 2024-06-30 11459012 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11459012 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11459012










EMANJO PROPCO LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
EMANJO PROPCO LTD
11459012

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
 4 
-
369,409

Debtors: amounts falling due within one year
 5 
100
2,299

Cash at bank and in hand
 6 
103,290
9,498

  
103,390
381,206

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(103,290)
(792,650)

Net current assets/(liabilities)
  
 
 
100
 
 
(411,444)

Net assets/(liabilities)
  
100
(411,444)


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
-
(411,544)

  
100
(411,444)

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 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: 




J C Hodges
Director
Date: 31 July 2024

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
EMANJO PROPCO LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Emanjo Propco Ltd is a limited liability company incorported in England and Wales. The address of its registered office is Appleton House South Side, Steeple Aston, Bicester, Oxon, OX25 4RT.

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

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.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
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.

 
2.5

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.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
straight line

Page 2

 
EMANJO PROPCO LTD
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
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.

  
2.10

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.

 
2.11

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 period was 3 (2023 - 3).


4.


Stocks

2024
2023
£
£

Work in progress
-
369,409


Page 3

 
EMANJO PROPCO LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Debtors

2024
2023
£
£


Other debtors
-
2,199

Called up share capital not paid
100
100

100
2,299



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
103,290
9,498



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
11,336
790,300

Corporation tax
39,104
-

Other creditors
50,000
-

Accruals and deferred income
2,850
2,350

103,290
792,650



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



9.


Related party transactions

As at 30 June 24 the Company owed £11,336 (2023: 790,300) to Emanjo Holdco Ltd, the parent company. Interest was charged on this amount at a rate of 10%.


10.


Controlling party

Emanjo Holdco Ltd is the controlling party by virtue of owning the majority of the share capital.
The ultimate controlling parties are J C Hodges and S H Hodges by virtue of their shareholdings in Emanjo Holdco Limited.

Page 4