Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-07-01false3No description of principal activity3 10838424 2023-07-01 2024-06-30 10838424 2022-07-01 2023-06-30 10838424 2024-06-30 10838424 2023-06-30 10838424 c:Director2 2023-07-01 2024-06-30 10838424 d:CurrentFinancialInstruments 2024-06-30 10838424 d:CurrentFinancialInstruments 2023-06-30 10838424 c:FRS102 2023-07-01 2024-06-30 10838424 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10838424 c:FullAccounts 2023-07-01 2024-06-30 10838424 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 10838424









BELGRAVE LAND LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
BELGRAVE LAND LIMITED
REGISTERED NUMBER: 10838424

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
£
£


Current assets
6,994
3

Creditors: amounts falling due within one year
(3,758)
-

Net current assets
 
 
3,236
 
 
3

Total assets less current liabilities
3,236
3


Net assets
3,236
3



Capital and reserves
3,236
3


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.

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BELGRAVE LAND LIMITED
REGISTERED NUMBER: 10838424
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
R D Swaine
Director

Date: 3 March 2025

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BELGRAVE LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Belgrave Land Limited is a company limited by shares incorporated within the United Kingdom. The address of the registered office is Radius House, First Floor, 51 Clarendon Road, Watford, Herts, WD17 1HP. 
The company's principal activity is that of a property company. 
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 

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

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.


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BELGRAVE LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
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 average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Debtors

2024
2023
£
£


Other debtors
3
3

3
3



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
6,991
-

6,991
-


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BELGRAVE LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
3,000
-

Corporation tax
758
-

3,758
-



7.


Related party transactions

At the balance sheet date the company had balances of £3,000 (2023: £Nil) owed to related parties. 

 
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