Caseware UK (AP4) 2023.0.135 2023.0.135 52023-04-01falseNo description of principal activity5falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05367381 2023-04-01 2024-03-31 05367381 2022-04-01 2023-03-31 05367381 2024-03-31 05367381 2023-03-31 05367381 c:Director3 2023-04-01 2024-03-31 05367381 d:CurrentFinancialInstruments 2024-03-31 05367381 d:CurrentFinancialInstruments 2023-03-31 05367381 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05367381 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05367381 d:ShareCapital 2024-03-31 05367381 d:ShareCapital 2023-03-31 05367381 d:RetainedEarningsAccumulatedLosses 2024-03-31 05367381 d:RetainedEarningsAccumulatedLosses 2023-03-31 05367381 c:FRS102 2023-04-01 2024-03-31 05367381 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05367381 c:FullAccounts 2023-04-01 2024-03-31 05367381 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05367381 d:Subsidiary1 2023-04-01 2024-03-31 05367381 d:Subsidiary1 1 2023-04-01 2024-03-31 05367381 d:Subsidiary2 2023-04-01 2024-03-31 05367381 d:Subsidiary2 1 2023-04-01 2024-03-31 05367381 d:Subsidiary4 2023-04-01 2024-03-31 05367381 d:Subsidiary4 1 2023-04-01 2024-03-31 05367381 6 2023-04-01 2024-03-31 05367381 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 05367381













Northumbrian Land Limited

Financial statements
Information for filing with the registrar

31 March 2024




 
Northumbrian Land Limited


Balance sheet
At 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
102
102

  
102
102

Current assets
  

Stocks
 5 
979,900
979,900

Debtors
 6 
91,131
74,597

Cash at bank and in hand
  
320,258
2,912,621

  
1,391,289
3,967,118

Creditors: amounts falling due within one year
 7 
(112,163)
(1,699,924)

Net current assets
  
 
 
1,279,126
 
 
2,267,194

Total assets less current liabilities
  
1,279,228
2,267,296

  

Net assets
  
1,279,228
2,267,296


Capital and reserves
  

Called up share capital 
  
803,280
803,280

Profit and loss account
  
475,948
1,464,016

Shareholders' funds
  
1,279,228
2,267,296


1

 
Northumbrian Land Limited

    
Balance sheet (continued)
At 31 March 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 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 1 November 2024.




E R T Yuill
Director

Registered number: 05367381
The notes on pages 3 to 5 form part of these financial statements. 

2

 
Northumbrian Land Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

1.


General information

The company is a private company limited by shares, incorporated and domiciled in the United Kingdom.  The address of the registered office is Hub 1 The Innovation Centre, Venture Court, Queens Meadow Business Park, Hartlepool, TS25 5TG.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises revenue recognised by the company in respect of rent receivable and land sales, exclusive of VAT where applicable.

 
2.3

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 balance sheet date in the countries where the company operates and generates income.

 
2.4

Investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Stocks

Stocks of land are valued at the lower of cost and net realisable value. 

 
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.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 5).

3

 
Northumbrian Land Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
102



At 31 March 2024
102





Subsidiary undertakings


The following were subsidiary undertakings of the company:

Name

Principal activity

Class of shares

Holding

John Seymour Land Limited
Dormant
Ordinary
100%
Castlebase Limited
Long term property development
Ordinary
100%
Crowngreen Limited
Dormant
Ordinary
100%

The aggregate of the share capital and reserves as at 31 March 2024 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:

Name
Aggregate of share capital and reserves
Profit/(loss)
£
£

John Seymour Land Limited
2
-

Castlebase Limited
(21,611)
(1,155)

Crowngreen Limited
1
-


5.


Stocks

2024
2023
£
£

Stock of land
979,900
979,900

979,900
979,900


4

 
Northumbrian Land Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
47,082
46,722

Other debtors
19,578
27,875

Tax recoverable
24,471
-

91,131
74,597



7.


Creditors: amounts falling due within one year

2024
2023
£
£

Corporation tax
-
159,769

Other taxation and social security
-
443,901

Other creditors
108,483
945,387

Accruals and deferred income
3,680
150,867

112,163
1,699,924


 
5