Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truetrue2023-01-01falsehold land and buildings33truetruefalse 06311960 2023-01-01 2023-12-31 06311960 2022-01-01 2022-12-31 06311960 2023-12-31 06311960 2022-12-31 06311960 2022-01-01 06311960 c:Director1 2023-01-01 2023-12-31 06311960 d:Buildings 2023-01-01 2023-12-31 06311960 d:Buildings 2023-12-31 06311960 d:Buildings 2022-12-31 06311960 d:Buildings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06311960 d:LandBuildings 2023-12-31 06311960 d:LandBuildings 2022-12-31 06311960 d:CurrentFinancialInstruments 2023-12-31 06311960 d:CurrentFinancialInstruments 2022-12-31 06311960 d:Non-currentFinancialInstruments 2023-12-31 06311960 d:Non-currentFinancialInstruments 2022-12-31 06311960 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06311960 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 06311960 d:ShareCapital 2023-01-01 2023-12-31 06311960 d:ShareCapital 2023-12-31 06311960 d:ShareCapital 2022-01-01 2022-12-31 06311960 d:ShareCapital 2022-12-31 06311960 d:ShareCapital 2022-01-01 06311960 d:OtherMiscellaneousReserve 2023-01-01 2023-12-31 06311960 d:OtherMiscellaneousReserve 2023-12-31 06311960 d:OtherMiscellaneousReserve 2022-01-01 2022-12-31 06311960 d:OtherMiscellaneousReserve 2022-12-31 06311960 d:OtherMiscellaneousReserve 2022-01-01 06311960 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 06311960 d:RetainedEarningsAccumulatedLosses 2023-12-31 06311960 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 06311960 d:RetainedEarningsAccumulatedLosses 2022-12-31 06311960 d:RetainedEarningsAccumulatedLosses 2022-01-01 06311960 c:FRS102 2023-01-01 2023-12-31 06311960 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 06311960 c:FullAccounts 2023-01-01 2023-12-31 06311960 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06311960 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 06311960










EXCALIBUR REALTY UK LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
EXCALIBUR REALTY UK LIMITED
REGISTERED NUMBER: 06311960

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,225,800
3,599,212

  
3,225,800
3,599,212

Current assets
  

Debtors: amounts falling due after more than one year
 5 
516,787
515,697

  
516,787
515,697

Creditors: amounts falling due within one year
 6 
(95,213)
(93,616)

Net current assets
  
 
 
421,574
 
 
422,081

Total assets less current liabilities
  
3,647,374
4,021,293

  

Net assets
  
3,647,374
4,021,293


Capital and reserves
  

Called up share capital 
  
1
1

Capital contribution reserve
  
3,259,169
3,259,169

Profit and loss account
  
388,204
762,123

  
3,647,374
4,021,293


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 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 on 6 September 2024.




Timothy Michael John Southgate
Director
Page 1

 
EXCALIBUR REALTY UK LIMITED
REGISTERED NUMBER: 06311960

BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023


The notes on pages 5 to 8 form part of these financial statements.
Page 2

 
EXCALIBUR REALTY UK LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Capital contribution reserve
Profit and loss account
Total equity

£
£
£
£

At 1 January 2023
1
3,259,169
762,123
4,021,293


Comprehensive income for the year

Loss for the year

-
-
(176,584)
(176,584)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(176,584)
(176,584)


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(197,335)
(197,335)


Total transactions with owners
-
-
(197,335)
(197,335)


At 31 December 2023
1
3,259,169
388,204
3,647,374


The notes on pages 5 to 8 form part of these financial statements.

Page 3

 
EXCALIBUR REALTY UK LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2022


Called up share capital
Capital contribution reserve
Profit and loss account
Total equity

£
£
£
£

At 1 January 2022
1
3,259,169
1,555,808
4,814,978


Comprehensive income for the year

Loss for the year

-
-
(793,685)
(793,685)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(793,685)
(793,685)


Total transactions with owners
-
-
-
-


At 31 December 2022
1
3,259,169
762,123
4,021,293


The notes on pages 5 to 8 form part of these financial statements.

Page 4

 
EXCALIBUR REALTY UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Excalibur Realty UK Limited is a private limited company, limited by shares, incorporated in England and Wales.The company's registered number and registered office are below:                                                 Registered number: 06311960                                                                                                                          Registered Office address: Oxerra UK, Liverpool Road East, Kidsgrove, Stoke-On-Trent, ST7 3AA. United Kingdom.

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

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d).

This information is included in the consolidated financial statements of Oxerra Pigments UK Limited  as at 31st December 2023 and these financial statements may be obtained from Companies House .

 
2.3

Going concern

The directors have considered the group and the company's current and future prospects, risks and uncertainties, including an assessment of the impact of a potential gas supply shortage as a result of the Russia / Ukraine conflict, rising global energy costs, and its availability of financing, and are satisfied that the group and company can continue to pay its liabilities as they fall due for a period of at least twelve months from the date of approval of these Financial Statements.
                                                                                                                                                                      The Group operates an annual budget process. The Group’s budgets, and risks to their achievement are reviewed by the Board and, once approved are used as the basis for monitoring the Group’s performance, incentivising employees, and providing external guidance to shareholders. The processes for identifying and managing risk are described in the Strategic Report which forms part of the consolidated financial statements.
                                                                                                                                                              As a result of these considerations, the directors are satisfied that the ultimate parent company would have the ability to provide support to Exaclibur Realty UK Limited if required and therefore have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Page 5

 
EXCALIBUR REALTY UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

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.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
4%

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.

 
2.5

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.

 
2.6

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.







Employees
3
3

Page 6

 
EXCALIBUR REALTY UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 January 2023
5,389,046


Disposals
(403,019)



At 31 December 2023

4,986,027



Depreciation


At 1 January 2023
1,789,834


Charge for the year on owned assets
176,171


Disposals
(205,781)



At 31 December 2023

1,760,224



Net book value



At 31 December 2023
3,225,803



At 31 December 2022
3,599,212




The net book value of land and buildings may be further analysed as follows:


2023
2022
£
£

Freehold
3,225,803
3,599,212

3,225,803
3,599,212


Page 7

 
EXCALIBUR REALTY UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£

Due after more than one year

Amounts owed by group undertakings
516,787
515,697

516,787
515,697



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
93,613
93,616

Accruals and deferred income
1,600
-

95,213
93,616



7.


Reserves

Capital contribution reserve

The capital contribution reserve is a result of the waiver of intercompany balances.


8.


Controlling party

The immediate parent company is Oxerra Pigments UK Limited, a company incorporated in England & Wales. As at 31 December 2023 the ultimate parent of Oxerra Pigments UK Limited was Creambay Limited. 


Page 8