Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01true1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseNo description of principal activity1true 02512640 2023-04-01 2024-03-31 02512640 2022-04-01 2023-03-31 02512640 2024-03-31 02512640 2023-03-31 02512640 c:Director2 2023-04-01 2024-03-31 02512640 d:CurrentFinancialInstruments 2024-03-31 02512640 d:CurrentFinancialInstruments 2023-03-31 02512640 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 02512640 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 02512640 d:ShareCapital 2024-03-31 02512640 d:ShareCapital 2023-03-31 02512640 d:RetainedEarningsAccumulatedLosses 2024-03-31 02512640 d:RetainedEarningsAccumulatedLosses 2023-03-31 02512640 c:FRS102 2023-04-01 2024-03-31 02512640 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 02512640 c:FullAccounts 2023-04-01 2024-03-31 02512640 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 02512640 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 02512640










CASTLE COURT PROPERTY DEVELOPMENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CASTLE COURT PROPERTY DEVELOPMENTS LIMITED
02512640

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
37,033
116,228

Cash at bank and in hand
  
378,230
264

  
415,263
116,492

Creditors: amounts falling due within one year
 4 
(180,804)
(302,644)

Net current assets/(liabilities)
  
 
 
234,459
 
 
(186,152)

  

Net assets/(liabilities)
  
234,459
(186,152)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
234,359
(186,252)

  
234,459
(186,152)


Page 1

 
CASTLE COURT PROPERTY DEVELOPMENTS LIMITED
02512640
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 her 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: 






................................................
D M Stericker
Director

Date: 13 January 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CASTLE COURT PROPERTY DEVELOPMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The company, which was incorporated and registered in England & Wales (registered number 02512640), is a privately owned company limited by shares. The registered office address is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.

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

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
CASTLE COURT PROPERTY DEVELOPMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

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 reporting date in the countries where the Company operates and generates income.

 
2.6

Stocks

Stocks and work in progress are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. 
At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
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.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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

Page 4

 
CASTLE COURT PROPERTY DEVELOPMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
364
297,358

Corporation tax
180,440
-

Other taxation and social security
-
5,286

180,804
302,644


 
Page 5