Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30falsefalse2false2022-12-01Property2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10414063 2022-12-01 2023-11-30 10414063 2021-12-01 2022-11-30 10414063 2023-11-30 10414063 2022-11-30 10414063 2021-12-01 10414063 c:Director1 2022-12-01 2023-11-30 10414063 d:PlantMachinery 2022-12-01 2023-11-30 10414063 d:PlantMachinery 2023-11-30 10414063 d:PlantMachinery 2022-11-30 10414063 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 10414063 d:CurrentFinancialInstruments 2023-11-30 10414063 d:CurrentFinancialInstruments 2022-11-30 10414063 d:Non-currentFinancialInstruments 2023-11-30 10414063 d:Non-currentFinancialInstruments 2022-11-30 10414063 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 10414063 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 10414063 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 10414063 d:Non-currentFinancialInstruments d:AfterOneYear 2022-11-30 10414063 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-11-30 10414063 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-11-30 10414063 d:ShareCapital 2022-12-01 2023-11-30 10414063 d:ShareCapital 2023-11-30 10414063 d:ShareCapital 2021-12-01 2022-11-30 10414063 d:ShareCapital 2022-11-30 10414063 d:ShareCapital 2021-12-01 10414063 d:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-30 10414063 d:RetainedEarningsAccumulatedLosses 2023-11-30 10414063 d:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 10414063 d:RetainedEarningsAccumulatedLosses 2022-11-30 10414063 d:RetainedEarningsAccumulatedLosses 2021-12-01 10414063 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 10414063 d:AcceleratedTaxDepreciationDeferredTax 2022-11-30 10414063 d:OtherDeferredTax 2023-11-30 10414063 d:OtherDeferredTax 2022-11-30 10414063 c:FRS102 2022-12-01 2023-11-30 10414063 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 10414063 c:FullAccounts 2022-12-01 2023-11-30 10414063 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 10414063 6 2022-12-01 2023-11-30 10414063 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 10414063









BLENHEIM ROAD HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
BLENHEIM ROAD HOLDINGS LIMITED
REGISTERED NUMBER: 10414063

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
397
497

Investments
 5 
2,030,101
2,030,101

  
2,030,498
2,030,598

Current assets
  

Debtors: amounts falling due within one year
  
1,830
100

Cash at bank and in hand
 7 
46,816
50,787

  
48,646
50,887

Creditors: amounts falling due within one year
 8 
(1,057,431)
(752,311)

Net current liabilities
  
 
 
(1,008,785)
 
 
(701,424)

Total assets less current liabilities
  
1,021,713
1,329,174

Creditors: amounts falling due after more than one year
 9 
(918,000)
(1,218,000)

Provisions for liabilities
  

Deferred tax
  
-
(96)

  
 
 
-
 
 
(96)

Net assets
  
103,713
111,078


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
103,613
110,978

  
103,713
111,078


Page 1

 
BLENHEIM ROAD HOLDINGS LIMITED
REGISTERED NUMBER: 10414063
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 9 August 2024.




Gregory Charles James
Director

The notes on pages 5 to 10 form part of these financial statements.

Page 2

 
BLENHEIM ROAD HOLDINGS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 December 2022
100
110,978
111,078


Comprehensive income for the year

Loss for the year

-
(7,365)
(7,365)


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
(7,365)
(7,365)


Total transactions with owners
-
-
-


At 30 November 2023
100
103,613
103,713


The notes on pages 5 to 10 form part of these financial statements.

Page 3

 
BLENHEIM ROAD HOLDINGS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2022


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 December 2021
100
86,904
87,004


Comprehensive income for the year

Profit for the year

-
84,074
84,074


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
84,074
84,074


Contributions by and distributions to owners

Dividends: Equity capital
-
(60,000)
(60,000)


Total transactions with owners
-
(60,000)
(60,000)


At 30 November 2022
100
110,978
111,078


The notes on pages 5 to 10 form part of these financial statements.

Page 4

 
BLENHEIM ROAD HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Blenheim Road Holdings Limited is a private company incorporated in England.
The company's registered office is 56 West Street Stratford upon Avon, Warwiwckshire CV37 6DR.
These financial statements are presented in £ Sterling which is the functional currency of the company.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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

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.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 5

 
BLENHEIM ROAD HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

 
2.6

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%

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.

 
2.7

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 comprehensive income 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.

 
2.8

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.

Page 6

 
BLENHEIM ROAD HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.9

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.

 
2.10

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.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.12

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 the directors, during the year was as follows:


        2023
        2022
            No.
            No.







2
2

Page 7

 
BLENHEIM ROAD HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 December 2022
1,895



At 30 November 2023

1,895



Depreciation


At 1 December 2022
1,398


Charge for the year on owned assets
100



At 30 November 2023

1,498



Net book value



At 30 November 2023
397



At 30 November 2022
497


5.


Fixed asset investments





Investments in subsidiary companies
Investment property
Total

£
£
£



Cost or valuation


At 1 December 2022
101
2,030,000
2,030,101



At 30 November 2023
101
2,030,000
2,030,101




Page 8

 
BLENHEIM ROAD HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

6.


Debtors

2023
2022
£
£


Other debtors
1,830
-

Called up share capital not paid
-
100

1,830
100



7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
46,816
50,787

46,816
50,787



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1,055,931
746,616

Corporation tax
-
4,330

Accruals and deferred income
1,500
1,365

1,057,431
752,311



9.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
918,000
1,218,000

918,000
1,218,000


Page 9

 
BLENHEIM ROAD HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

10.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£



Amounts falling due 2-5 years

Bank loans
918,000
1,218,000


918,000
1,218,000


918,000
1,218,000



11.


Deferred taxation




2023


£






At beginning of year
(96)


Utilised in year
96



At end of year
-

The deferred taxation balance is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(96)
(96)

Losses
96
-

-
(96)

 
Page 10