Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31false2023-01-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11513839 2023-01-01 2023-12-31 11513839 2021-09-01 2022-12-31 11513839 2023-12-31 11513839 2022-12-31 11513839 c:Director1 2023-01-01 2023-12-31 11513839 d:CurrentFinancialInstruments 2023-12-31 11513839 d:CurrentFinancialInstruments 2022-12-31 11513839 d:Non-currentFinancialInstruments 2023-12-31 11513839 d:Non-currentFinancialInstruments 2022-12-31 11513839 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11513839 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11513839 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 11513839 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 11513839 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 11513839 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-12-31 11513839 d:ShareCapital 2023-12-31 11513839 d:ShareCapital 2022-12-31 11513839 d:RetainedEarningsAccumulatedLosses 2023-12-31 11513839 d:RetainedEarningsAccumulatedLosses 2022-12-31 11513839 c:FRS102 2023-01-01 2023-12-31 11513839 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11513839 c:FullAccounts 2023-01-01 2023-12-31 11513839 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11513839 2 2023-01-01 2023-12-31 11513839 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 11513839






ALL ABOUT PROPERTY INVESTMENTS LIMITED

UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2023

 
ALL ABOUT PROPERTY INVESTMENTS LIMITED
REGISTERED NUMBER: 11513839

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
2,337
1,999

Cash at bank and in hand
 5 
7,294
8,968

  
9,631
10,967

Creditors: amounts falling due within one year
 6 
(11,264)
(7,653)

Net current (liabilities)/assets
  
 
 
(1,633)
 
 
3,314

Total assets less current liabilities
  
(1,633)
3,314

Creditors: amounts falling due after more than one year
 7 
(1,700)
(2,900)

  

Net (liabilities)/assets
  
(3,333)
414


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(3,335)
412

  
(3,333)
414


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.





 
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ALL ABOUT PROPERTY INVESTMENTS LIMITED
REGISTERED NUMBER: 11513839
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023


The Company has opted not to file the statement of income and retained earnings 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 8 November 2024.




C H Lee
Director

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

Page 2

 
ALL ABOUT PROPERTY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

All About Property Investments Limited is a private company limited by shares and incorporated in Engalnd and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.

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

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

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

Page 3

 
ALL ABOUT PROPERTY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.7

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 reporting date in the countries where the Company operates and generates income.


 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

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 2 (2022 - 2).


4.


Debtors

2023
2022
£
£

Other debtors
2,337
1,999

2,337
1,999

Page 4

 
ALL ABOUT PROPERTY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.Debtors (continued)



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
7,294
8,968

7,294
8,968



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
1,200
1,200

Trade creditors
2,280
-

Corporation tax
1,112
1,112

Other creditors
5,172
3,001

Accruals and deferred income
1,500
2,340

11,264
7,653



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
1,700
2,900

1,700
2,900


Page 5

 
ALL ABOUT PROPERTY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
1,200
1,200


1,200
1,200


Amounts falling due 2-5 years

Bank loans
1,700
2,900


1,700
2,900


2,900
4,100



9.


Related party transactions

As at 31 December 2023, the directors owed £1,458 to the company (2022: £1999) by virtue of a directors current account. This amount is interest free and has no fixed repayment terms.

 
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