Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-052024-04-053No description of principal activity2023-04-06false3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00382172 2023-04-06 2024-04-05 00382172 2022-04-06 2023-04-05 00382172 2024-04-05 00382172 2023-04-05 00382172 c:Director1 2023-04-06 2024-04-05 00382172 d:PlantMachinery 2023-04-06 2024-04-05 00382172 d:PlantMachinery 2024-04-05 00382172 d:PlantMachinery 2023-04-05 00382172 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-06 2024-04-05 00382172 d:FreeholdInvestmentProperty 2024-04-05 00382172 d:FreeholdInvestmentProperty 2023-04-05 00382172 d:FreeholdInvestmentProperty 2 2023-04-06 2024-04-05 00382172 d:CurrentFinancialInstruments 2024-04-05 00382172 d:CurrentFinancialInstruments 2023-04-05 00382172 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-05 00382172 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-05 00382172 d:ShareCapital 2024-04-05 00382172 d:ShareCapital 2023-04-05 00382172 d:InvestmentPropertiesRevaluationReserve 2024-04-05 00382172 d:InvestmentPropertiesRevaluationReserve 2023-04-05 00382172 d:OtherMiscellaneousReserve 2024-04-05 00382172 d:OtherMiscellaneousReserve 2023-04-05 00382172 d:RetainedEarningsAccumulatedLosses 2024-04-05 00382172 d:RetainedEarningsAccumulatedLosses 2023-04-05 00382172 c:FRS102 2023-04-06 2024-04-05 00382172 c:AuditExempt-NoAccountantsReport 2023-04-06 2024-04-05 00382172 c:FullAccounts 2023-04-06 2024-04-05 00382172 c:PrivateLimitedCompanyLtd 2023-04-06 2024-04-05 00382172 d:OtherDeferredTax 2024-04-05 00382172 d:OtherDeferredTax 2023-04-05 00382172 f:PoundSterling 2023-04-06 2024-04-05 iso4217:GBP xbrli:pure
Registered number: 00382172









ALDBOROUGH HALL ESTATES LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 5 APRIL 2024

 
ALDBOROUGH HALL ESTATES LIMITED
REGISTERED NUMBER: 00382172

BALANCE SHEET
AS AT 5 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,367
1,518

Investment property
 5 
2,325,000
1,920,000

  
2,326,367
1,921,518

Current assets
  

Debtors: amounts falling due within one year
 6 
7,863
3,540

Cash at bank and in hand
  
1,404,812
1,414,141

  
1,412,675
1,417,681

Creditors: amounts falling due within one year
 7 
(12,618)
(13,518)

Net current assets
  
 
 
1,400,057
 
 
1,404,163

Total assets less current liabilities
  
3,726,424
3,325,681

Provisions for liabilities
  

Deferred tax
 8 
(274,115)
(172,865)

  
 
 
(274,115)
 
 
(172,865)

Net assets
  
3,452,309
3,152,816


Capital and reserves
  

Called up share capital 
  
19,600
19,600

Investment property reserve
  
1,258,729
954,979

Other reserves
  
5,400
5,400

Profit and loss account
  
2,168,580
2,172,837

  
3,452,309
3,152,816


Page 1

 
ALDBOROUGH HALL ESTATES LIMITED
REGISTERED NUMBER: 00382172

BALANCE SHEET (CONTINUED)
AS AT 5 APRIL 2024

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 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 29 October 2024.




Mrs J M Amis
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ALDBOROUGH HALL ESTATES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

1.


General information

Aldborough Hall Estates Limited is a private company, limited by shares, incorporated in England and Wales with a company registration number of 00382172. The address of its registered office is Corner House, Wickmere, Norwich, NR11 7JF.

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

Revenue

Turnover comprises revenue recognised by the company in respect of rental income during the year. Revenue is measured as the fair value of the consideration received or receivable.

 
2.3

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant & equipment
-
10% and 25% reducing balance

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.

 
2.4

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Profit and Loss Account.

Page 3

 
ALDBOROUGH HALL ESTATES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

2.Accounting policies (continued)

 
2.5

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Tangible fixed assets





Plant & equipment

£



Cost or valuation


At 6 April 2023
9,898



At 5 April 2024

9,898



Depreciation


At 6 April 2023
8,380


Charge for the year on owned assets
151



At 5 April 2024

8,531



Net book value



At 5 April 2024
1,367



At 5 April 2023
1,518

Page 4

 
ALDBOROUGH HALL ESTATES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

5.


Investment property


Freehold investment property

£



Valuation


At 6 April 2023
1,920,000


Revaluation in year
405,000



At 5 April 2024
2,325,000

The 2024 valuations were made by the directors, on an open market value for existing use basis.


2024
2023
£
£


Historic cost
792,156
792,156


6.


Debtors

2024
2023
£
£


Trade debtors
2,078
-

Other debtors
4,332
3,540

Prepayments
1,453
-

7,863
3,540



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
8,420
6,713

Other creditors
1,018
3,912

Accruals
3,180
2,893

12,618
13,518


Page 5

 
ALDBOROUGH HALL ESTATES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

8.


Deferred taxation




2024


£






At beginning of year
172,865


Charged to profit or loss
101,250



At end of year
274,115

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Deferred tax on potential capital gain
274,115
172,865


Page 6