Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30false44false2023-10-01No description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00730494 2023-10-01 2024-09-30 00730494 2024-09-30 00730494 2022-10-01 2023-09-30 00730494 2023-09-30 00730494 c:Director2 2023-10-01 2024-09-30 00730494 d:FurnitureFittings 2023-10-01 2024-09-30 00730494 d:OfficeEquipment 2023-10-01 2024-09-30 00730494 d:OtherPropertyPlantEquipment 2023-10-01 2024-09-30 00730494 d:OtherPropertyPlantEquipment 2024-09-30 00730494 d:OtherPropertyPlantEquipment 2023-09-30 00730494 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 00730494 d:FreeholdInvestmentProperty 2024-09-30 00730494 d:FreeholdInvestmentProperty 2023-09-30 00730494 d:FreeholdInvestmentProperty 2 2023-10-01 2024-09-30 00730494 d:CurrentFinancialInstruments 2024-09-30 00730494 d:CurrentFinancialInstruments 2023-09-30 00730494 d:Non-currentFinancialInstruments 2024-09-30 00730494 d:Non-currentFinancialInstruments 2023-09-30 00730494 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 00730494 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 00730494 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 00730494 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 00730494 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-09-30 00730494 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-09-30 00730494 d:ShareCapital 2024-09-30 00730494 d:ShareCapital 2023-09-30 00730494 d:RetainedEarningsAccumulatedLosses 2024-09-30 00730494 d:RetainedEarningsAccumulatedLosses 2023-09-30 00730494 c:FRS102 2023-10-01 2024-09-30 00730494 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 00730494 c:FullAccounts 2023-10-01 2024-09-30 00730494 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 00730494 2 2023-10-01 2024-09-30 00730494 f:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 00730494







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


UNIPLOY DEVELOPMENTS LIMITED






































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UNIPLOY DEVELOPMENTS LIMITED
REGISTERED NUMBER:00730494



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,271
1,119

Investment property
 5 
3,000,000
2,800,000

  
3,001,271
2,801,119

Current assets
  

Debtors: amounts falling due within one year
 6 
570
-

Cash at bank and in hand
  
268,251
307,138

  
268,821
307,138

Creditors: amounts falling due within one year
 7 
(333,033)
(383,372)

Net current liabilities
  
 
 
(64,212)
 
 
(76,234)

Total assets less current liabilities
  
2,937,059
2,724,885

Creditors: amounts falling due after more than one year
 8 
(363,208)
(363,154)

  

Net assets
  
2,573,851
2,361,731


Capital and reserves
  

Called up share capital 
  
5,000
5,000

Profit and loss account
  
2,568,851
2,356,731

  
2,573,851
2,361,731


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: 




Page 1

 


UNIPLOY DEVELOPMENTS LIMITED
REGISTERED NUMBER:00730494


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

................................................
Mr R S Stedman
Director

Date: 21 January 2025

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

Page 2

 


UNIPLOY DEVELOPMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Uniploy Developments Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office is disclosed on the company information page.
There is no principal place of business.

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 directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

  
2.3

Rental income

Rental income is accounted for on an accruals basis.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

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

 


UNIPLOY DEVELOPMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.6
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
-
15% on cost
Equipment
-
25% on cost

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.

 
2.7

Investment property

Investment property is carried at fair value determined annually by the directors 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).

Page 4

 


UNIPLOY DEVELOPMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Other fixed assets

£



Cost or valuation


At 1 October 2023
1,249


Additions
586



At 30 September 2024

1,835



Depreciation


At 1 October 2023
130


Charge for the year on owned assets
434



At 30 September 2024

564



Net book value



At 30 September 2024
1,271



At 30 September 2023
1,119


5.


Investment property


Freehold investment property

£



Valuation


At 1 October 2023
2,800,000


Surplus on revaluation
200,000



At 30 September 2024
3,000,000

The 2024 valuations were made by the directors, on an open market value for existing use basis.




Page 5

 


UNIPLOY DEVELOPMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Debtors

2024
2023
£
£


Other debtors
570
-

570
-



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
13,085
31

Other taxation and social security
975
7,212

Other creditors
315,433
372,829

Accruals and deferred income
3,540
3,300

333,033
383,372



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
363,208
363,154

363,208
363,154


The loan is secured by a fixed charge over the company's investment property.


9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£




Amounts falling due after more than 5 years

Other loans
363,208
363,154

363,208
363,154

363,208
363,154


Page 6

 


UNIPLOY DEVELOPMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

10.


Related party transactions

At the balance sheet date the company owed the directors £315,433 (2023 - £372,329). No interest is being charged on these balances.

 
Page 7