Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-252023-12-25No description of principal activity2022-12-26false11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03867596 2022-12-26 2023-12-25 03867596 2021-12-26 2022-12-25 03867596 2023-12-25 03867596 2022-12-25 03867596 c:Director1 2022-12-26 2023-12-25 03867596 d:FreeholdInvestmentProperty 2022-12-26 2023-12-25 03867596 d:FreeholdInvestmentProperty 2023-12-25 03867596 d:FreeholdInvestmentProperty 2022-12-25 03867596 d:CurrentFinancialInstruments 2023-12-25 03867596 d:CurrentFinancialInstruments 2022-12-25 03867596 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-25 03867596 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-25 03867596 d:ShareCapital 2023-12-25 03867596 d:ShareCapital 2022-12-25 03867596 d:RetainedEarningsAccumulatedLosses 2023-12-25 03867596 d:RetainedEarningsAccumulatedLosses 2022-12-25 03867596 c:FRS102 2022-12-26 2023-12-25 03867596 c:AuditExempt-NoAccountantsReport 2022-12-26 2023-12-25 03867596 c:FullAccounts 2022-12-26 2023-12-25 03867596 c:PrivateLimitedCompanyLtd 2022-12-26 2023-12-25 03867596 e:PoundSterling 2022-12-26 2023-12-25 iso4217:GBP xbrli:pure

Registered number: 03867596









WHITEHALL COURT LONDON LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 25 DECEMBER 2023

 
WHITEHALL COURT LONDON LIMITED
REGISTERED NUMBER: 03867596

BALANCE SHEET
AS AT 25 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investment property
 4 
932,767
1,004,057

  
932,767
1,004,057

Current assets
  

Debtors: amounts falling due within one year
 5 
201,649
208,337

Cash at bank and in hand
 6 
65,030
114,336

  
266,679
322,673

Creditors: amounts falling due within one year
 7 
(7,658)
(147,659)

Net current assets
  
 
 
259,021
 
 
175,014

Total assets less current liabilities
  
1,191,788
1,179,071

  

Net assets
  
1,191,788
1,179,071


Capital and reserves
  

Called up share capital 
  
1,414,496
1,414,496

Profit and loss account
  
(222,708)
(235,425)

  
1,191,788
1,179,071


Page 1

 
WHITEHALL COURT LONDON LIMITED
REGISTERED NUMBER: 03867596
    
BALANCE SHEET (CONTINUED)
AS AT 25 DECEMBER 2023

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 by: 




................................................
G C Hammer
Director
Date: 12 September 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
WHITEHALL COURT LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 DECEMBER 2023

1.


General information

Whitehall Court London Limited is a private company limited by shares. The company is incorporated in England & Wales and its registered office is 4 Carlos Place, London W1K 3AW. Its registered number is 03867596.

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:

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

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value 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.

Page 3

 
WHITEHALL COURT LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 DECEMBER 2023

2.Accounting policies (continued)

 
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).


4.


Investment property


Freehold investment property

£



Valuation


At 26 December 2022
1,004,057


Disposals
(71,290)



At 25 December 2023
932,767

The 2023 valuations were made by the director, on an open market value for existing use basis.




Page 4

 
WHITEHALL COURT LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
1,332
5,443

Other debtors
199,417
199,416

Prepayments and accrued income
900
3,478

201,649
208,337



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
65,030
114,336

65,030
114,336



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
5,534
5,534

Amounts owed to group undertakings
-
140,000

Accruals and deferred income
2,124
2,125

7,658
147,659



8.


Related party transactions

At the balance sheet date an amount of £nil (2022 £140,000) was owed to parent company, Zyndico Limited.
Included in debtors an amount of £199,416 (2022 £199,416) owed from S08 Limited, a related company.


9.


Controlling party

The parent company is Zyndico Limited, a company incorporated in Jersey and the ultimate controlling parties are Gamma Trust and Beta Trust.

 
Page 5