Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30true02023-05-01falseNo description of principal activity0trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13354497 2023-05-01 2024-04-30 13354497 2022-05-01 2023-04-30 13354497 2024-04-30 13354497 2023-04-30 13354497 2022-05-01 13354497 c:Director1 2023-05-01 2024-04-30 13354497 c:Director2 2023-05-01 2024-04-30 13354497 d:FreeholdInvestmentProperty 2024-04-30 13354497 d:FreeholdInvestmentProperty 2023-04-30 13354497 d:CurrentFinancialInstruments 2024-04-30 13354497 d:CurrentFinancialInstruments 2023-04-30 13354497 d:Non-currentFinancialInstruments 2024-04-30 13354497 d:Non-currentFinancialInstruments 2023-04-30 13354497 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 13354497 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 13354497 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 13354497 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 13354497 d:ShareCapital 2023-05-01 2024-04-30 13354497 d:ShareCapital 2024-04-30 13354497 d:ShareCapital 2022-05-01 2023-04-30 13354497 d:ShareCapital 2023-04-30 13354497 d:ShareCapital 2022-05-01 13354497 d:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 13354497 d:RetainedEarningsAccumulatedLosses 2024-04-30 13354497 d:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 13354497 d:RetainedEarningsAccumulatedLosses 2023-04-30 13354497 d:RetainedEarningsAccumulatedLosses 2022-05-01 13354497 c:FRS102 2023-05-01 2024-04-30 13354497 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13354497 c:FullAccounts 2023-05-01 2024-04-30 13354497 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13354497 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 13354497









LINEA WHEATHAMPSTEAD LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
LINEA WHEATHAMPSTEAD LTD
REGISTERED NUMBER: 13354497

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
380,000
380,000

  
380,000
380,000

Current assets
  

Debtors: amounts falling due within one year
 5 
136,101
122,021

  
136,101
122,021

Creditors: amounts falling due within one year
 6 
(301,812)
(279,354)

Net current liabilities
  
 
 
(165,711)
 
 
(157,333)

Total assets less current liabilities
  
214,289
222,667

Creditors: amounts falling due after more than one year
 7 
(216,000)
(216,000)

  

Net (liabilities)/assets
  
(1,711)
6,667


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(1,713)
6,665

  
(1,711)
6,667


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: 



Page 1

 
LINEA WHEATHAMPSTEAD LTD
REGISTERED NUMBER: 13354497
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024


................................................
Antony David Stark
................................................
Gavin Hadleigh Sherman
Director
Director


Date: 23 January 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 

 
LINEA WHEATHAMPSTEAD LTD


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2024



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 May 2022
2
(17,285)
(17,283)



Comprehensive income for the year


Profit for the year
-
23,950
23,950

Total comprehensive income for the year
-
23,950
23,950





At 1 May 2023
2
6,665
6,667



Comprehensive income for the year


Loss for the year
-
(8,378)
(8,378)

Total comprehensive income for the year
-
(8,378)
(8,378)



Total transactions with owners
-
-
-



At 30 April 2024
2
(1,713)
(1,711)



The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
LINEA WHEATHAMPSTEAD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Linea Wheathampstead Ltd is a private company, limited by shares, registered in England and Wales.The company's registered number and registered office address are as below:
Registered number: 13354497
Registered office: The Courtyard, 14a Sydenham Road, Croydon, Surrey, United Kingdom, CR0 2EE.

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

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.

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers 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.

Page 4

 
LINEA WHEATHAMPSTEAD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.


3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).


4.


Investment property


Freehold investment property

£



Valuation


At 1 May 2023
380,000



At 30 April 2024
380,000










5.


Debtors

2024
2023
£
£


Trade debtors
84,500
84,500

Amounts owed by group undertakings
27,519
27,519

Other debtors
10,000
10,000
Page 5

 
LINEA WHEATHAMPSTEAD LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.Debtors (continued)


Called up share capital not paid
2
2

Prepayments and accrued income
14,080
-

136,101
122,021



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
1,564

Other creditors
300,312
276,290

Accruals and deferred income
1,500
1,500

301,812
279,354



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
216,000
216,000

216,000
216,000



8.


Related party transactions

Including in amount owed to group undertakings is an amount of £300,313 (2023 : £270,486) due to Linea Homes Ltd.


9.


Controlling party

The immediate and ultimate parent undertaking and controlling parties are Stark Investments Ltd and GS and Co Limited.

 
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