Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3122023-04-01falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10327328 2023-04-01 2024-03-31 10327328 2022-04-01 2023-03-31 10327328 2024-03-31 10327328 2023-03-31 10327328 c:Director2 2023-04-01 2024-03-31 10327328 d:LeaseholdInvestmentProperty 2024-03-31 10327328 d:LeaseholdInvestmentProperty 2023-03-31 10327328 d:CurrentFinancialInstruments 2024-03-31 10327328 d:CurrentFinancialInstruments 2023-03-31 10327328 d:Non-currentFinancialInstruments 2024-03-31 10327328 d:Non-currentFinancialInstruments 2023-03-31 10327328 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10327328 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 10327328 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 10327328 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 10327328 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 10327328 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-03-31 10327328 d:ShareCapital 2024-03-31 10327328 d:ShareCapital 2023-03-31 10327328 d:RetainedEarningsAccumulatedLosses 2024-03-31 10327328 d:RetainedEarningsAccumulatedLosses 2023-03-31 10327328 c:FRS102 2023-04-01 2024-03-31 10327328 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10327328 c:FullAccounts 2023-04-01 2024-03-31 10327328 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10327328 6 2023-04-01 2024-03-31 10327328 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 10327328









PELTLAND HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
PELTLAND HOLDINGS LIMITED
REGISTERED NUMBER: 10327328

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
98,846
63,677

Investment property
 5 
1,726,210
1,726,210

  
1,825,056
1,789,887

Current assets
  

Debtors: amounts falling due within one year
 6 
7,084,356
5,674,225

Cash at bank and in hand
 7 
140,322
665,083

  
7,224,678
6,339,308

Creditors: amounts falling due within one year
 8 
(1,720,883)
(934,276)

Net current assets
  
 
 
5,503,795
 
 
5,405,032

Total assets less current liabilities
  
7,328,851
7,194,919

Creditors: amounts falling due after more than one year
 9 
(242,222)
(247,325)

  

Net assets
  
7,086,629
6,947,594


Capital and reserves
  

Called up share capital 
  
206
206

Profit and loss account
  
7,086,423
6,947,388

  
7,086,629
6,947,594


Page 1

 
PELTLAND HOLDINGS LIMITED
REGISTERED NUMBER: 10327328
    
BALANCE SHEET (CONTINUED)
AS 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 by: 


A L Michaels
Director

Date: 28 November 2024

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

Page 2

 
PELTLAND HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Peltland Holdings Limited is a private company limited by shares and incorporated in England & Wales (registered number: 10327328). The registered office of the company is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the company.

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

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 profit or loss.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

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.

 
2.5

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.

 
2.6

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.

Page 3

 
PELTLAND HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

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


3.


Employees

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


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 April 2023
63,677


Additions
35,169



At 31 March 2024
98,846




Page 4

 
PELTLAND HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Investment property


Long term leasehold investment property

£



Valuation


At 1 April 2023
1,726,210



At 31 March 2024
1,726,210

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



At 31 March 2024



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2024
2023
£
£


Historic cost
1,726,210
1,726,210

1,726,210
1,726,210


6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
128,037
128,270

Other debtors
6,956,319
5,545,955

7,084,356
5,674,225



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
140,322
665,083

140,322
665,083


Page 5

 
PELTLAND HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
20,000
20,000

Corporation tax
41,286
34,679

Other creditors
1,647,406
867,406

Accruals and deferred income
12,191
12,191

1,720,883
934,276



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
242,222
247,325

242,222
247,325



10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
20,000
20,000


20,000
20,000

Amounts falling due after more than one year

Bank loans
242,222
247,325


242,222
247,325



262,222
267,325


 
Page 6