Caseware UK (AP4) 2023.0.135 2023.0.135 true2023-05-01falseOther letting and operating of own or leased real estatefalse11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11451935 2023-05-01 2024-04-30 11451935 2022-05-01 2023-04-30 11451935 2024-04-30 11451935 2023-04-30 11451935 c:Director1 2023-05-01 2024-04-30 11451935 d:FreeholdInvestmentProperty 2024-04-30 11451935 d:FreeholdInvestmentProperty 2023-04-30 11451935 d:CurrentFinancialInstruments 2024-04-30 11451935 d:CurrentFinancialInstruments 2023-04-30 11451935 d:Non-currentFinancialInstruments 2024-04-30 11451935 d:Non-currentFinancialInstruments 2023-04-30 11451935 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11451935 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11451935 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 11451935 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 11451935 d:ShareCapital 2024-04-30 11451935 d:ShareCapital 2023-04-30 11451935 d:RetainedEarningsAccumulatedLosses 2024-04-30 11451935 d:RetainedEarningsAccumulatedLosses 2023-04-30 11451935 c:FRS102 2023-05-01 2024-04-30 11451935 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11451935 c:FullAccounts 2023-05-01 2024-04-30 11451935 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11451935 6 2023-05-01 2024-04-30 11451935 4 2024-04-30 11451935 f:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Registered number: 11451935













Ballyleary Holdings Limited

Financial statements
Information for filing with the registrar

30 April 2024




 
Ballyleary Holdings Limited


Balance sheet
At 30 April 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
612,296
612,296

Investment property
 5 
264,755
264,755

  
877,051
877,051

Current assets
  

Cash at bank and in hand
  
6,837
8,996

  
6,837
8,996

Creditors: amounts falling due within one year
 6 
(493,788)
(310,346)

Net current liabilities
  
 
 
(486,951)
 
 
(301,350)

Total assets less current liabilities
  
390,100
575,701

Creditors: amounts falling due after more than one year
 7 
-
(412,132)

  

Net assets
  
390,100
163,569


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
390,000
163,469

Shareholders' funds
  
390,100
163,569


1

 
Ballyleary Holdings Limited

    
Balance sheet (continued)
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 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 on 17 January 2025.




M D Dance
Director

Company registered number: 11451935
The notes on pages 3 to 5 form part of these financial statements. 

2

 
Ballyleary Holdings Limited
 
 

Notes to the financial statements
Year ended 30 April 2024

1.


General information

The company is a private company limited by shares, incorporated and registered in England and Wales. The address of the registered office is Citygate, St James' Boulevard, Newcastle upon Tyne, NE1 4JE.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in the profit and loss account represents rent and dividends receivable during the
period.

 
2.3

Borrowing costs

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

 
2.4

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 balance sheet date in the countries where the company operates and generates income.

 
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 statement of comprehensive income 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.


3.


Employees

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


.

3

 
Ballyleary Holdings Limited
 
 

Notes to the financial statements
Year ended 30 April 2024

4.


Investment in subsidiary





Investment in subsidiary company

£





At 1 May 2023
612,296






Net book value



At 30 April 2024
612,296


5.


Investment property


Freehold investment property

£



Valuation


At 1 May 2023
264,755



At 30 April 2024
264,755

The director feels the property value is not materially different to the value it is currently held in the accounts.








6.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank loans
-
25,235

Amounts owed to group undertakings
442,847
234,977

Other creditors
47,857
47,857

Accruals and deferred income
3,084
2,277

493,788
310,346


4

 
Ballyleary Holdings Limited
 
 

Notes to the financial statements
Year ended 30 April 2024

7.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
-
412,132

-
412,132



8.


Related party transactions

During the year, the company operated on normal commercial terms with The Wealden Dental Practice Limited. The amount owed from Ballyleary Holdings Limited was £442,847 (2023: £234,977).

 
5