Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30true2023-05-01falseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04325996 2023-05-01 2024-04-30 04325996 2022-05-01 2023-04-30 04325996 2024-04-30 04325996 2023-04-30 04325996 c:Director1 2023-05-01 2024-04-30 04325996 d:FurnitureFittings 2023-05-01 2024-04-30 04325996 d:FurnitureFittings 2024-04-30 04325996 d:FurnitureFittings 2023-04-30 04325996 d:CurrentFinancialInstruments 2024-04-30 04325996 d:CurrentFinancialInstruments 2023-04-30 04325996 d:Non-currentFinancialInstruments 2024-04-30 04325996 d:Non-currentFinancialInstruments 2023-04-30 04325996 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 04325996 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 04325996 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 04325996 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 04325996 d:ShareCapital 2024-04-30 04325996 d:ShareCapital 2023-04-30 04325996 d:RetainedEarningsAccumulatedLosses 2024-04-30 04325996 d:RetainedEarningsAccumulatedLosses 2023-04-30 04325996 c:FRS102 2023-05-01 2024-04-30 04325996 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 04325996 c:FullAccounts 2023-05-01 2024-04-30 04325996 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04325996 6 2023-05-01 2024-04-30 04325996 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 04325996










RYAN PROPERTY DEVELOPMENT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
RYAN PROPERTY DEVELOPMENT LIMITED
REGISTERED NUMBER: 04325996

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
101
101

  
101
101

Current assets
  

Debtors: amounts falling due within one year
 6 
41,362
45,457

Cash at bank and in hand
 7 
1,903
2,961

  
43,265
48,418

Creditors: amounts falling due within one year
 8 
(180,894)
(179,386)

Net current liabilities
  
 
 
(137,629)
 
 
(130,968)

Total assets less current liabilities
  
(137,528)
(130,867)

Creditors: amounts falling due after more than one year
 9 
(941,139)
(938,291)

  

Net liabilities
  
(1,078,667)
(1,069,158)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(1,078,767)
(1,069,258)

  
(1,078,667)
(1,069,158)


Page 1

 
RYAN PROPERTY DEVELOPMENT LIMITED
REGISTERED NUMBER: 04325996
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The director considers 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 director acknowledges his 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 profit and loss account 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 23 December 2024.




Peter Ryan
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
RYAN PROPERTY DEVELOPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Ryan Property Development Limited, 04325996, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office ad principal place of business at Kensley lodge, Speech House, Coleford, Gloucestershire, GL16 7EJ.

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

Going concern

The company meets its day to day working capital requirements through the support of the company  director. The director has informally considered the future trading of the company and believes that with continued financial support it is approprite the financial statements on a going concern basis.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
RYAN PROPERTY DEVELOPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20% straight line

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.

 
2.5

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 Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

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.

 
2.7

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.

 
2.8

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 4

 
RYAN PROPERTY DEVELOPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 May 2023
976



At 30 April 2024

976



Depreciation


At 1 May 2023
976



At 30 April 2024

976



Net book value



At 30 April 2024
-



At 30 April 2023
-

Page 5

 
RYAN PROPERTY DEVELOPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
101



At 30 April 2024
101




Page 6

 
RYAN PROPERTY DEVELOPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
40,600
44,720

Prepayments and accrued income
762
737

41,362
45,457



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,903
2,961

1,903
2,961



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
179,084
177,760

Other taxation and social security
406
400

Accruals and deferred income
1,404
1,226

180,894
179,386



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
941,139
938,291

941,139
938,291


Page 7

 
RYAN PROPERTY DEVELOPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are            held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,813 (2023 - £1,813) .


11.


Related party transactions

Included within other creditors due within one year is a loan from Ryan Property Management Limited, a subsidiary company, of £5,880 (2023: Nil). 
Included within other debtors due within one year is a loan from Kensley Enterprises Limited, a parent company, of £40,600 (2023: £40,600).
Included within other creditors due within one year is a loan to Kensley Consulting Limited, a subsidiary company, of £185,760 (2023: £177,760).

Page 8