Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302022-12-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12310906 2022-12-01 2023-11-30 12310906 2021-12-01 2022-11-30 12310906 2023-11-30 12310906 2022-11-30 12310906 c:Director2 2022-12-01 2023-11-30 12310906 d:FurnitureFittings 2022-12-01 2023-11-30 12310906 d:FurnitureFittings 2023-11-30 12310906 d:FurnitureFittings 2022-11-30 12310906 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 12310906 d:OfficeEquipment 2022-12-01 2023-11-30 12310906 d:OfficeEquipment 2023-11-30 12310906 d:OfficeEquipment 2022-11-30 12310906 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 12310906 d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 12310906 d:CurrentFinancialInstruments 2023-11-30 12310906 d:CurrentFinancialInstruments 2022-11-30 12310906 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 12310906 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 12310906 d:ShareCapital 2023-11-30 12310906 d:ShareCapital 2022-11-30 12310906 d:RetainedEarningsAccumulatedLosses 2023-11-30 12310906 d:RetainedEarningsAccumulatedLosses 2022-11-30 12310906 c:FRS102 2022-12-01 2023-11-30 12310906 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 12310906 c:FullAccounts 2022-12-01 2023-11-30 12310906 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 12310906 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 12310906









LEANING TOWER PROPERTY SOLUTIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
LEANING TOWER PROPERTY SOLUTIONS LIMITED
REGISTERED NUMBER: 12310906

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,434
2,864

  
2,434
2,864

Current assets
  

Debtors: amounts falling due within one year
 5 
27,000
30,001

Cash at bank and in hand
 6 
97
160

  
27,097
30,161

Creditors: amounts falling due within one year
 7 
(78,871)
(82,513)

Net current liabilities
  
 
 
(51,774)
 
 
(52,352)

Total assets less current liabilities
  
(49,340)
(49,488)

  

Net liabilities
  
(49,340)
(49,488)


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
(49,350)
(49,498)

  
(49,340)
(49,488)


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 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 on 30 August 2024.



Page 1

 
LEANING TOWER PROPERTY SOLUTIONS LIMITED
REGISTERED NUMBER: 12310906
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023


Miss Annalisa Caminarecci
Director

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

Page 2

 
LEANING TOWER PROPERTY SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Leaning Tower Property Solutions Limited is a private company limited by shares, registered in the United Kingdom number 12310906. Its registered office is Manor House, 35 St Thomas's Road, Chorley, Lancashire, PR7 1HP. During the period, the principal activity of the company was that of letting and operation of properties. 

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 3

 
LEANING TOWER PROPERTY SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.3

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:

Fixtures and fittings
-
15%
Office equipment
-
15%

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.

 
2.4

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

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.

 
2.6

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
LEANING TOWER PROPERTY SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 December 2022
174
3,401
3,575



At 30 November 2023

174
3,401
3,575



Depreciation


At 1 December 2022
34
677
711


Charge for the year on owned assets
21
409
430



At 30 November 2023

55
1,086
1,141



Net book value



At 30 November 2023
119
2,315
2,434



At 30 November 2022
140
2,724
2,864


5.


Debtors

2023
2022
£
£


Other debtors
27,000
30,001

27,000
30,001



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
97
160

97
160


Page 5

 
LEANING TOWER PROPERTY SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
77,671
81,313

Accruals and deferred income
1,200
1,200

78,871
82,513


 
Page 6