Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-302No description of principal activityfalse2022-10-01false2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13768483 2022-10-01 2023-09-30 13768483 2021-11-26 2022-09-30 13768483 2023-09-30 13768483 2022-09-30 13768483 c:Director2 2022-10-01 2023-09-30 13768483 d:CurrentFinancialInstruments 2023-09-30 13768483 d:CurrentFinancialInstruments 2022-09-30 13768483 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 13768483 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 13768483 d:ShareCapital 2023-09-30 13768483 d:ShareCapital 2022-09-30 13768483 d:RetainedEarningsAccumulatedLosses 2023-09-30 13768483 d:RetainedEarningsAccumulatedLosses 2022-09-30 13768483 c:FRS102 2022-10-01 2023-09-30 13768483 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 13768483 c:FullAccounts 2022-10-01 2023-09-30 13768483 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 13768483 e:PoundSterling 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure
Registered number: 13768483














AKEHURST BELLNASH DEVELOPMENTS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
AKEHURST BELLNASH DEVELOPMENTS LIMITED
REGISTERED NUMBER:13768483

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022

  

Current assets
  

Stocks
  
5,961,202
1,938,881

Debtors: amounts falling due within one year
 4 
481
2,350

Cash at bank and in hand
 5 
870,153
890,651

  
6,831,836
2,831,882

Creditors: amounts falling due within one year
 6 
(7,270,217)
(2,846,420)

Net current liabilities
  
 
 
(438,381)
 
 
(14,538)

Total assets less current liabilities
  
(438,381)
(14,538)

  

Net liabilities
  
(438,381)
(14,538)


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
(439,381)
(15,538)

  
(438,381)
(14,538)


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 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 23 September 2024.




___________________________
K Patel
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
AKEHURST BELLNASH DEVELOPMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Akehurst Bellnash Developments Limited is a company limited by shares and incorporated in England and Wales. The company registration number is 13768483. The registered office for the company is Henwood House, Henwood, Ashford, Kent, United Kingdom, TN24 8DH. 

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

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.

 
2.3

Borrowing costs

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

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

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.

 
2.6

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.

 
2.7

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.

Page 2

 
AKEHURST BELLNASH DEVELOPMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Debtors

2023
2022


Other debtors
481
483

Prepayments and accrued income
-
1,867

481
2,350



5.


Cash and cash equivalents

2023
2022

Cash at bank and in hand
870,153
890,651

870,153
890,651



6.


Creditors: Amounts falling due within one year

2023
2022

Bank loans
4,278,839
758,594

Amounts owed to group undertakings
792,186
41,328

Other creditors
2,194,282
2,043,998

Accruals and deferred income
4,910
2,500

7,270,217
2,846,420



Page 3