Caseware UK (AP4) 2023.0.135 2023.0.135 No description of principal activity2023-04-01false33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03582930 2023-04-01 2024-03-31 03582930 2022-04-01 2023-03-31 03582930 2024-03-31 03582930 2023-03-31 03582930 c:Director3 2023-04-01 2024-03-31 03582930 d:Buildings 2024-03-31 03582930 d:Buildings 2023-03-31 03582930 d:ComputerEquipment 2023-04-01 2024-03-31 03582930 d:ComputerEquipment 2024-03-31 03582930 d:ComputerEquipment 2023-03-31 03582930 d:CurrentFinancialInstruments 2024-03-31 03582930 d:CurrentFinancialInstruments 2023-03-31 03582930 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03582930 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 03582930 d:ShareCapital 2024-03-31 03582930 d:ShareCapital 2023-03-31 03582930 d:RetainedEarningsAccumulatedLosses 2024-03-31 03582930 d:RetainedEarningsAccumulatedLosses 2023-03-31 03582930 c:FRS102 2023-04-01 2024-03-31 03582930 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 03582930 c:FullAccounts 2023-04-01 2024-03-31 03582930 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 03582930 d:Subsidiary1 2023-04-01 2024-03-31 03582930 d:Subsidiary1 1 2023-04-01 2024-03-31 03582930 6 2023-04-01 2024-03-31 03582930 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 03582930













Stone Grange Investments Limited

Financial statements
Information for filing with the registrar

31 March 2024




 
Stone Grange Investments Limited


Balance sheet
At 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
51,354
51,354

Investments
 5 
500
500

  
51,854
51,854

Current assets
  

Stocks
 6 
160,000
160,000

Debtors
 7 
1,610,320
1,575,085

Cash at bank and in hand
  
14,018
29,464

  
1,784,338
1,764,549

Creditors: amounts falling due within one year
 8 
(1,803,092)
(1,774,037)

Net current liabilities
  
 
 
(18,754)
 
 
(9,488)

Total assets less current liabilities
  
33,100
42,366

  

Net assets
  
33,100
42,366


Capital and reserves
  

Called up share capital 
  
27,500
27,500

Profit and loss account
  
5,600
14,866

Shareholders' funds
  
33,100
42,366


1

 
Stone Grange Investments 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: 03582930
The notes on pages 3 to 6 form part of these financial statements. 

2

 
Stone Grange Investments 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

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses.

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.

The estimated useful lives range as follows:

Computer equipment
-
3 years

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.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Stocks

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


3.


Employees

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

3

 
Stone Grange Investments Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

4.


Tangible fixed assets





Freehold property
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
51,334
4,225
55,559



At 31 March 2024

51,334
4,225
55,559



Depreciation


At 1 April 2023
-
4,205
4,205



At 31 March 2024

-
4,205
4,205



Net book value



At 31 March 2024
51,334
20
51,354



At 31 March 2023
51,334
20
51,354

4

 
Stone Grange Investments Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
500



At 31 March 2024
500





Subsidiary undertaking


The following was a subsidiary undertaking of the company:

Name

Principal activity

Class of shares

Holding

Manscoma SL
Property management
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 undertaking were as follows:

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

Manscoma SL (values presented in Euro)
(675,274)
(88,052)


6.


Stocks

2024
2023
£
£

Stocks of land
160,000
160,000

160,000
160,000


5

 
Stone Grange Investments Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

7.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
1,550,000
1,550,000

Other debtors
60,320
25,085

1,610,320
1,575,085



8.


Creditors: amounts falling due within one year

2024
2023
£
£

Other creditors
1,803,092
1,774,037

1,803,092
1,774,037


 
6