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REGISTERED NUMBER: 05510906 (England and Wales)











Caroline House Developments Limited

Unaudited Financial Statements

for the Year Ended 30 April 2024






Caroline House Developments Limited (Registered number: 05510906)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Caroline House Developments Limited

Company Information
for the Year Ended 30 April 2024







Directors: D T Hughes
B R Wilde
Mrs C J Featherstone
Dr J P O'Donoghue





Secretary: B R Wilde





Registered office: Caroline House
146 Audenshaw Road
Audenshaw
Manchester
M34 5HQ





Registered number: 05510906 (England and Wales)





Accountants: Warr & Co Limited
Chartered Accountants
Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ

Caroline House Developments Limited (Registered number: 05510906)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £   
Fixed assets
Tangible assets 4 209,295 210,140
Investment property 5 840,000 840,000
1,049,295 1,050,140

Current assets
Debtors 6 3,275 8,486
Cash at bank 25,182 20,495
28,457 28,981
Creditors
Amounts falling due within one year 7 (102,637 ) (135,725 )
Net current liabilities (74,180 ) (106,744 )
Total assets less current liabilities 975,115 943,396

Provisions for liabilities (70,251 ) (69,855 )
Net assets 904,864 873,541

Caroline House Developments Limited (Registered number: 05510906)

Balance Sheet - continued
30 April 2024

30.4.24 30.4.23
Notes £    £   
Capital and reserves
Called up share capital 17 17
Fair value reserve 482,137 482,137
Retained earnings 422,710 391,387
Shareholders' funds 904,864 873,541

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2024 and were signed on its behalf by:





B R Wilde - Director


Caroline House Developments Limited (Registered number: 05510906)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. Statutory information

Caroline House Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents rents and net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 20% on cost and 5% on cost

No depreciation is provided on the land.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Caroline House Developments Limited (Registered number: 05510906)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. Employees and directors

The average number of employees during the year was 5 (2023 - 5 ) .

4. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 May 2023
and 30 April 2024 200,000 23,629 223,629
Depreciation
At 1 May 2023 - 13,489 13,489
Charge for year - 845 845
At 30 April 2024 - 14,334 14,334
Net book value
At 30 April 2024 200,000 9,295 209,295
At 30 April 2023 200,000 10,140 210,140

5. Investment property
Total
£   
Fair value
At 1 May 2023
and 30 April 2024 840,000
Net book value
At 30 April 2024 840,000
At 30 April 2023 840,000

6. Debtors: amounts falling due within one year
30.4.24 30.4.23
£    £   
Trade debtors 2,047 3,653
Other debtors 1,228 4,833
3,275 8,486

Caroline House Developments Limited (Registered number: 05510906)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. Creditors: amounts falling due within one year
30.4.24 30.4.23
£    £   
Trade creditors 5,939 1,238
Taxation and social security 10,427 9,611
Other creditors 86,271 124,876
102,637 135,725