Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-312023-06-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04773349 2023-06-01 2024-05-31 04773349 2022-06-01 2023-05-31 04773349 2024-05-31 04773349 2023-05-31 04773349 c:Director2 2023-06-01 2024-05-31 04773349 c:Director3 2023-06-01 2024-05-31 04773349 d:OtherPropertyPlantEquipment 2023-06-01 2024-05-31 04773349 d:OtherPropertyPlantEquipment 2024-05-31 04773349 d:OtherPropertyPlantEquipment 2023-05-31 04773349 d:CurrentFinancialInstruments 2024-05-31 04773349 d:CurrentFinancialInstruments 2023-05-31 04773349 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 04773349 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 04773349 d:ShareCapital 2024-05-31 04773349 d:ShareCapital 2023-05-31 04773349 d:SharePremium 2024-05-31 04773349 d:SharePremium 2023-05-31 04773349 d:RetainedEarningsAccumulatedLosses 2024-05-31 04773349 d:RetainedEarningsAccumulatedLosses 2023-05-31 04773349 c:FRS102 2023-06-01 2024-05-31 04773349 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 04773349 c:FullAccounts 2023-06-01 2024-05-31 04773349 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 04773349 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 04773349










BLOCK C DELLOW CLOSE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
BLOCK C DELLOW CLOSE LIMITED
REGISTERED NUMBER: 04773349

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
47,703
47,703

  
47,703
47,703

Current assets
  

Debtors: amounts falling due within one year
 5 
6,750
6,050

Cash at bank and in hand
 6 
30,932
30,940

  
37,682
36,990

Creditors: amounts falling due within one year
 7 
(9,795)
(9,044)

Net current assets
  
 
 
27,887
 
 
27,946

Total assets less current liabilities
  
75,590
75,649

  

Net assets
  
75,590
75,649


Capital and reserves
  

Called up share capital 
  
26
26

Share premium account
  
53,699
53,699

Profit and loss account
  
21,865
21,924

  
75,590
75,649


Page 1

 
BLOCK C DELLOW CLOSE LIMITED
REGISTERED NUMBER: 04773349

BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

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 on 10 February 2025.




J Prince
N Shanmuganathan
Director
Director

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

Page 2

 
BLOCK C DELLOW CLOSE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.Accounting policies

 
1.1

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:

  
1.2

Turnover

Turnover represents the amount of ground rent receivable during the year.

 
1.3

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Freehold reversion
-
The Company's only tangible fixed asset is the ownership of the freehold reversion of the land known as Block C, 1-23 (odd) Lynn Road and 17-32 Dellow Close, Ilford, Essex.  No depreciation is charged in respect of this as, in the opinion of the director, the freehold reversion does not depreciate in value.

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.

 
1.4

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.

 
1.5

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.

Page 3

 
BLOCK C DELLOW CLOSE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.Accounting policies (continued)

 
1.6

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.


2.


General information

Block C Dellow Close Limited is a private limited company incorporated in England and Wales. The Registered Office is Kingsridge House, 601 London Road, Westcliff on Sea, Essex SS0 9PE.


3.


Employees

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


4.


Tangible fixed assets





Freehold reversion

£



Cost or valuation


At 1 June 2023
47,703



At 31 May 2024

47,703






Net book value



At 31 May 2024
47,703



At 31 May 2023
47,703

Page 4

 
BLOCK C DELLOW CLOSE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
6,750
6,050

6,750
6,050



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
30,932
30,940

30,932
30,940



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,429
678

Corporation tax
4,495
4,495

Other creditors
3,871
3,871

9,795
9,044



Page 5