Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30falsetruetrueNo description of principal activity2023-10-013false3The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07171187 2023-10-01 2024-09-30 07171187 2022-10-01 2023-09-30 07171187 2024-09-30 07171187 2023-09-30 07171187 c:Director2 2023-10-01 2024-09-30 07171187 d:CurrentFinancialInstruments 2024-09-30 07171187 d:CurrentFinancialInstruments 2023-09-30 07171187 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07171187 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07171187 d:ShareCapital 2024-09-30 07171187 d:ShareCapital 2023-09-30 07171187 d:SharePremium 2024-09-30 07171187 d:SharePremium 2023-09-30 07171187 d:RetainedEarningsAccumulatedLosses 2024-09-30 07171187 d:RetainedEarningsAccumulatedLosses 2023-09-30 07171187 c:FRS102 2023-10-01 2024-09-30 07171187 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07171187 c:FullAccounts 2023-10-01 2024-09-30 07171187 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07171187 d:Subsidiary1 2023-10-01 2024-09-30 07171187 d:Subsidiary1 1 2023-10-01 2024-09-30 07171187 6 2023-10-01 2024-09-30 07171187 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 07171187










SMITH GREENFIELD HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
SMITH GREENFIELD HOLDINGS LIMITED
REGISTERED NUMBER: 07171187

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,481,507
1,481,507

  
1,481,507
1,481,507

  

Creditors: amounts falling due within one year
 5 
(16)
(16)

Net current liabilities
  
 
 
(16)
 
 
(16)

Total assets less current liabilities
  
1,481,491
1,481,491

  

Net assets
  
1,481,491
1,481,491

Page 1

 
SMITH GREENFIELD HOLDINGS LIMITED
REGISTERED NUMBER: 07171187
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
  
73,366
73,366

Share premium account
  
971,081
971,081

Profit and loss account
  
437,044
437,044

  
1,481,491
1,481,491


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 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 by: 




A J Smith
Director
Date: 31 December 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
SMITH GREENFIELD HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Smith Greenfield Holdings Limited is a Company limited by shares, incorporated in England with registration number 07171187. The registered office is 4th Floor, AMP House, Dingwall Road, Croydon, Surrey, CR0 2LX.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The financial statements are presented in Sterling (£). 

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 3

 
SMITH GREENFIELD HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 October 2023
1,481,507



At 30 September 2024
1,481,507






Net book value



At 30 September 2024
1,481,507



At 30 September 2023
1,481,507


Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Principal activity

Class of shares

Holding

Smith Greenfield Services Ltd
Insurance broker
Ordinary
100%

The registered office of the subsidiary undertaking is the same as Smith Greenfield Holdings Limited.


5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Accruals and deferred income
16
16

16
16


 
Page 4