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Registered Number: 10866715
England and Wales

 

 

 

CALLAGHAN PROPERTY LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Callaghan Property Ltd for the year ended 31 July 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Callaghan Property Ltd for the year ended 31 July 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Callaghan Property Ltd, as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of Callaghan Property Ltd and state those matters that we have agreed to state to the Board of Directors of Callaghan Property Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Callaghan Property Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Callaghan Property Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Callaghan Property Ltd. You consider that Callaghan Property Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Callaghan Property Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the year ended 31 July 2024.











....................................................
Chawton Hector
2 Maules Gardens
Bristol
Avon
BS34 8AN

22 August 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 250,000    250,000 
250,000    250,000 
Current assets      
Debtors: amounts falling due within one year 950    950 
Cash at bank and in hand 3,651    1,900 
4,601    2,850 
Creditors: amount falling due within one year (2,485)   (1,900)
Net current assets 2,116    950 
 
Total assets less current liabilities 252,116    250,950 
Creditors: amount falling due after more than one year (217,683)   (219,776)
Net assets 34,433    31,174 
 

Capital and reserves
     
Called up share capital 4 100    100 
Revaluation Reserve 5 40,925    40,925 
Profit and loss account (6,592)   (9,851)
Shareholders' funds 34,433    31,174 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 22 August 2024 and were signed by:


-------------------------------
T Callaghan
Director
2
General Information
Callaghan Property Ltd is a private company, limited by shares, registered in England and Wales, registration number 10866715, registration address 2 Meadow Pleck Lane, Solihull, B90 1SN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Basis of Preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixed asset investments
Investment property is included at market fair value. Gains are recognised in the statement of recognised gains and losses the income statement. Deferred taxation is not provided on these gains as there is no current intention to dispose of them at the rate expected to apply when the property is sold.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 August 2023 250,000    250,000 
Additions  
Disposals  
At 31 July 2024 250,000    250,000 
Depreciation
At 01 August 2023  
Charge for year  
On disposals  
At 31 July 2024  
Net book values
Closing balance as at 31 July 2024 250,000    250,000 
Opening balance as at 01 August 2023 250,000    250,000 

Investment property
The last valuation was carried out in July 2023. In the directors' opinion the value of investment properties has not changed significantly, therefore no fair value adjustment has been made in the current period under review.

4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3