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REGISTERED NUMBER: 00215125 (England and Wales)



































Unaudited Financial Statements

for the Year Ended 31 March 2024

for

How Caple Estate Limited

How Caple Estate Limited (Registered number: 00215125)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


How Caple Estate Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: R L A Lee
Mrs H M Lee
Mrs V M Lee





SECRETARY: K M Tong





REGISTERED OFFICE: How Caple Court
How Caple
Hereford
Herefordshire
HR1 4SX





REGISTERED NUMBER: 00215125 (England and Wales)





ACCOUNTANTS: Thorne Widgery Accountancy Ltd
Chartered Accountants
2 Wyevale Business Park
Kings Acre
Hereford
Herefordshire
HR4 7BS

How Caple Estate Limited (Registered number: 00215125)

Abridged Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 657,965 620,010

CURRENT ASSETS
Debtors 41,969 27,571
Cash at bank 9,806 13,979
51,775 41,550
CREDITORS
Amounts falling due within one year (45,340 ) (57,322 )
NET CURRENT ASSETS/(LIABILITIES) 6,435 (15,772 )
TOTAL ASSETS LESS CURRENT LIABILITIES 664,400 604,238

CREDITORS
Amounts falling due after more than one
year

(9,846

)

(19,344

)
NET ASSETS 654,554 584,894

CAPITAL AND RESERVES
Called up share capital 19,043 19,043
Retained earnings 635,511 565,851
SHAREHOLDERS' FUNDS 654,554 584,894

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

How Caple Estate Limited (Registered number: 00215125)

Abridged Balance Sheet - continued
31 March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2024 and were signed on its behalf by:





R L A Lee - Director


How Caple Estate Limited (Registered number: 00215125)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

How Caple Estate Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Other
Improvements to property - Straight line over 25 years
Plant and machinery - 20% on cost and 10% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Freehold land and buildings
Freehold land and buildings are stated in the Balance Sheet at cost less depreciation and accumulated housing subsidy. Freehold properties have been depreciated from 1 February 1978 on the basis that at that date all properties had a future useful life of 50 years. Freehold land is not depreciated, but for those properties where there is no practicable division between freehold land and freehold buildings the whole of the cost figure standing in the books has been subjected to depreciation. From 1 April 2005 no depreciation has been charged on land and buildings.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

How Caple Estate Limited (Registered number: 00215125)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023 879,865
Additions 50,573
At 31 March 2024 930,438
DEPRECIATION
At 1 April 2023 259,855
Charge for year 12,618
At 31 March 2024 272,473
NET BOOK VALUE
At 31 March 2024 657,965
At 31 March 2023 620,010

5. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
AMC loans 23,060 36,274

The company has a loan, with a first charge over Brook House and land at Ingestone Foy, Ross on Wye. The details of the loan is as follows:

£150,000 borrowed from AMC on 7 May 2015 for a ten year term at a fixed interest rate of 4.63% per annum.The loan is on a repayment basis.

The company also has an overdraft facility with Lloyds, which is secured by a second charge over land at Ingestone Foy, Ross on Wye.