Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-3012022-10-01falseHolding company1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12095327 2022-10-01 2023-09-30 12095327 2021-10-01 2022-09-30 12095327 2023-09-30 12095327 2022-09-30 12095327 c:Director1 2022-10-01 2023-09-30 12095327 d:CurrentFinancialInstruments 2023-09-30 12095327 d:CurrentFinancialInstruments 2022-09-30 12095327 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12095327 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 12095327 d:ShareCapital 2023-09-30 12095327 d:ShareCapital 2022-09-30 12095327 c:OrdinaryShareClass1 2022-10-01 2023-09-30 12095327 c:OrdinaryShareClass1 2023-09-30 12095327 c:OrdinaryShareClass1 2022-09-30 12095327 c:FRS102 2022-10-01 2023-09-30 12095327 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 12095327 c:FullAccounts 2022-10-01 2023-09-30 12095327 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 12095327 6 2022-10-01 2023-09-30 12095327 3 2023-09-30 12095327 3 2022-09-30 12095327 f:PoundSterling 2022-10-01 2023-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12095327














TD YORKSHIRE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
TD YORKSHIRE LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
TD YORKSHIRE LIMITED
REGISTERED NUMBER:12095327

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
274,400
350,000

  

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(274,398)
(349,998)

  

Net assets
  
2
2


Capital and reserves
  

Called up share capital 
 6 
2
2

  
2
2


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 comprehensive income 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 24 September 2024.




T J Bolot
Director

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
TD YORKSHIRE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

The Company is a private limited liability company registered in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.
The principal activity of the Company is the holding of an equity investment in an LLP.
The Company's functional and presentational currency is £ Sterling.

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

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.3

Valuation of investments

The Company's investment in a Limited Liability Partnership ("LLP") is stated at the cost of the Company's capital investment adjusted for its share of the LLP's subsequent profits and losses less any capital repayments. Provision is made for any impairment in the value of the Company's share of the LLP.

 
2.4

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The Company had no employees during the current and preceding periods.


Page 2

 
TD YORKSHIRE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.


Fixed asset investments





Investment in an LLP

£



Cost


At 1 October 2022
350,000



At 30 September 2023

350,000



Impairment


Charge for the period
75,600



At 30 September 2023

75,600



Net book value



At 30 September 2023
274,400



At 30 September 2022
350,000


5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
274,398
349,998



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



2 (2022 - 2) Ordinary shares of £1 each
2
2



7.


Related party transactions

The Company has taken advantage of the exemption under FRS102 33. 1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.

Page 3

 
TD YORKSHIRE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

8.


Controlling party

The Company is a wholly owned subsidiary of Bolt Asset Management Limited, a company incorporated in England and Wales. In the opinion of the director there is no overall controlling party.

 
Page 4