Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-312falsetrue2023-02-012trueNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04652198 2023-02-01 2024-01-31 04652198 2022-02-01 2023-01-31 04652198 2024-01-31 04652198 2023-01-31 04652198 c:Director1 2023-02-01 2024-01-31 04652198 d:FurnitureFittings 2023-02-01 2024-01-31 04652198 d:FurnitureFittings 2024-01-31 04652198 d:FurnitureFittings 2023-01-31 04652198 d:CurrentFinancialInstruments 2024-01-31 04652198 d:CurrentFinancialInstruments 2023-01-31 04652198 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 04652198 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 04652198 d:ShareCapital 2024-01-31 04652198 d:ShareCapital 2023-01-31 04652198 d:OtherMiscellaneousReserve 2024-01-31 04652198 d:OtherMiscellaneousReserve 2023-01-31 04652198 d:RetainedEarningsAccumulatedLosses 2024-01-31 04652198 d:RetainedEarningsAccumulatedLosses 2023-01-31 04652198 c:FRS102 2023-02-01 2024-01-31 04652198 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 04652198 c:FullAccounts 2023-02-01 2024-01-31 04652198 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 04652198 6 2023-02-01 2024-01-31 04652198 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 04652198










OAKHURST PROPERTY DEVELOPMENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
OAKHURST PROPERTY DEVELOPMENTS LIMITED
REGISTERED NUMBER: 04652198

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
1
1

  
1
1

  

Creditors: amounts falling due within one year
 6 
(250,139)
(250,126)

Net current liabilities
  
 
 
(250,139)
 
 
(250,126)

Total assets less current liabilities
  
(250,138)
(250,125)

  

Net liabilities
  
(250,138)
(250,125)


Capital and reserves
  

Called up share capital 
  
800
800

Other reserves
  
400
400

Profit and loss account
  
(251,338)
(251,325)

  
(250,138)
(250,125)


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 28 October 2024.




Paul Trevor Heitman
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 
OAKHURST PROPERTY DEVELOPMENTS LIMITED
REGISTERED NUMBER: 04652198
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024


Page 2

 
OAKHURST PROPERTY DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Oakhurst Property Developments Ltd (04652198)  is a private company limited by shares and incorporated in England and Wales. The regsitered office is 14th Floor 33 Cavendish Square, London, W1G 0PW.

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

Exemption from preparing consolidated financial statements

The company and its subsidiary form a small group. The company is therefore no required to produce consolidated financial statements and has not done so. These financial statements present information about the company as a single entity.

 
2.3

Going concern

The financial statements have been prepared on a going concern basis based on the continued support of the company's creditors and financiers which, in the opinion of the directors, the company has for the foreseeable future.

 
2.4

Borrowing costs

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

 
2.5

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, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
33%
straight line

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.

Page 3

 
OAKHURST PROPERTY DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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.

 
2.8

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.
Financial assets that are measured at cost and amortised cost are assessed at the end of each financial reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and loss account. 
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
OAKHURST PROPERTY DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 February 2023
16,459



At 31 January 2024

16,459



Depreciation


At 1 February 2023
16,459



At 31 January 2024

16,459



Net book value



At 31 January 2024
-



At 31 January 2023
-


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 February 2023
1



At 31 January 2024
1




Page 5

 
OAKHURST PROPERTY DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
2
2

Trade creditors
540
540

Other creditors
247,574
247,561

Accruals and deferred income
2,023
2,023

250,139
250,126



7.


Related party transactions

Included within other creditors due within one year is £241,393 (2023 - £241,380) due to a company under common control. This is interest free and repayable on demand.

 
Page 6