Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-311falsefalseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-09-011true 00248794 2023-09-01 2024-08-31 00248794 2022-09-01 2023-08-31 00248794 2024-08-31 00248794 2023-08-31 00248794 c:Director3 2023-09-01 2024-08-31 00248794 d:CurrentFinancialInstruments 2024-08-31 00248794 d:CurrentFinancialInstruments 2023-08-31 00248794 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 00248794 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 00248794 d:ShareCapital 2024-08-31 00248794 d:ShareCapital 2023-08-31 00248794 d:RetainedEarningsAccumulatedLosses 2024-08-31 00248794 d:RetainedEarningsAccumulatedLosses 2023-08-31 00248794 c:OrdinaryShareClass1 2023-09-01 2024-08-31 00248794 c:OrdinaryShareClass1 2024-08-31 00248794 c:FRS102 2023-09-01 2024-08-31 00248794 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 00248794 c:FullAccounts 2023-09-01 2024-08-31 00248794 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 00248794 e:PoundSterling 2023-09-01 2024-08-31 00248794 d:EntityControlledByKeyManagementPersonnel1 2023-09-01 2024-08-31 00248794 d:EntityControlledByKeyManagementPersonnel1 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00248794









LAWS ESTATES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
LAWS ESTATES LIMITED
REGISTERED NUMBER: 00248794

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024


2024

2023
Note
£
£
£
£

  

Current assets
  

Cash at bank and in hand
 4 
1,980
153

  
1,980
153

Creditors: amounts falling due within one year
 5 
(46,995)
(44,336)

Net current liabilities
  
 
 
(45,015)
 
 
(44,183)

  

Net liabilities
  
(45,015)
(44,183)


Capital and reserves
  

Called up share capital 
 6 
7,203
7,203

Profit and loss account
  
(52,218)
(51,386)

  
(45,015)
(44,183)


Page 1

 
LAWS ESTATES LIMITED
REGISTERED NUMBER: 00248794
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

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 her 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 26 October 2024.




A P Philips
Director


The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
LAWS ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Laws Estates Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Thames View House, Chiswick Mall, London, England, W4 2PJ.
The company specialises in property development.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on the going concern basis, notwithstanding the net liabilities of £45,015 (2023 - £44,183). The director has provided the company with an undertaking that she will continue to support the company for the foreseeable future, and specifically for a period of not less than twelve months from the date of signing these financial statements, which will enable it to meet its liabilities as they fall due.
On this basis, it remains appropriate to prepare the financial statements on the going concern basis.

 
2.3

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.

 
2.4

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.

 
2.5

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 3

 
LAWS ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,980
153

1,980
153



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
1,500

Other creditors
45,015
41,756

Accruals and deferred income
1,980
1,080

46,995
44,336



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



7,203 Ordinary A shares of £1 each
7,203
7,203



7.


Related party transactions

At the year end, the company owed £45,015 to the director (2023 - £41,756).


8.


Controlling party

The director of the company is deemed to be the controlling party by virtue of her majority shareholding in the company.
 
Page 4