Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30truefalsetruetrue222023-07-01No description of principal activity 11242377 2023-07-01 2024-06-30 11242377 2022-07-01 2023-06-30 11242377 2024-06-30 11242377 2023-06-30 11242377 c:Director1 2023-07-01 2024-06-30 11242377 c:Director2 2023-07-01 2024-06-30 11242377 c:RegisteredOffice 2023-07-01 2024-06-30 11242377 d:CurrentFinancialInstruments 2024-06-30 11242377 d:CurrentFinancialInstruments 2023-06-30 11242377 d:ShareCapital 2024-06-30 11242377 d:ShareCapital 2023-06-30 11242377 d:SharePremium 2024-06-30 11242377 d:SharePremium 2023-06-30 11242377 d:RetainedEarningsAccumulatedLosses 2024-06-30 11242377 d:RetainedEarningsAccumulatedLosses 2023-06-30 11242377 c:OrdinaryShareClass1 2023-07-01 2024-06-30 11242377 c:OrdinaryShareClass1 2024-06-30 11242377 c:OrdinaryShareClass1 2023-06-30 11242377 c:OrdinaryShareClass2 2023-07-01 2024-06-30 11242377 c:OrdinaryShareClass2 2024-06-30 11242377 c:OrdinaryShareClass2 2023-06-30 11242377 c:EntityHasNeverTraded 2023-07-01 2024-06-30 11242377 c:FRS102 2023-07-01 2024-06-30 11242377 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 11242377 c:FullAccounts 2023-07-01 2024-06-30 11242377 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11242377 d:Subsidiary1 2023-07-01 2024-06-30 11242377 d:Subsidiary1 1 2023-07-01 2024-06-30 11242377 6 2023-07-01 2024-06-30 11242377 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure


Registered number: 11242377












TOTTENHAM HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 

TOTTENHAM HOLDINGS LIMITED

CONTENTS



Page
Company information
 
1
Balance sheet
 
2
Notes to the financial statements
 
3 - 7


 

TOTTENHAM HOLDINGS LIMITED
 
COMPANY INFORMATION


Directors
M J Collecott 
D P Levy 




Registered number
11242377



Registered office
Lilywhite House
782 High Road

London

N17 0BX




Accountants
Blick Rothenberg Limited
Chartered Accountants

16 Great Queen Street

Covent Garden

London

WC2B 5AH




Page 1


 
REGISTERED NUMBER:11242377
TOTTENHAM HOLDINGS LIMITED

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
8,863,615
8,863,615

Current assets
  

Debtors: amounts falling due within one year
  
2
2

Total assets less current liabilities
  
 
 
8,863,617
 
 
8,863,617

  

Net assets
  
8,863,617
8,863,617


Capital and reserves
  

Called up share capital 
 6 
600
600

Share premium account
  
8,863,115
8,863,115

Profit and loss account
  
(98)
(98)

Total equity
  
8,863,617
8,863,617


For the year ended 30 June 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 profit and loss account 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: 




M J Collecott
Director

Date: 4 December 2024

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

Page 2

 

TOTTENHAM HOLDINGS LIMITED

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

1.


General information

Tottenham Holdings Limited is a private company limited by shares and registered in England and Wales. The Company's registered office is Lilywhite House, 782 High Road, London, N17 0BX.
The financial statements are presented in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

These financial statements reflect the results of the individual company.

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

After making enquiries, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

  
2.4

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 3

 

TOTTENHAM HOLDINGS LIMITED

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

2.Accounting policies (continued)


2.6

Financial instruments

The Company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments.

Financial assets and financial liabilities are recognised when the Company becomes party to the contractual provisions of the instrument. 

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. 
 
The Company’s policies for its major classes of financial assets and financial liabilities are set out below. 

Financial assets
Basic financial assets, including trade and other debtors, cash and bank balances, intercompany working capital balances, and intercompany financing are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Financial liabilities

Basic financial liabilities, including trade and other creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Page 4

 

TOTTENHAM HOLDINGS LIMITED

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

2.Accounting policies (continued)





Financial instruments (continued)

Impairment of financial assets
Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. 

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the Company would receive for the asset if it were to be sold at the reporting date. 

For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets and financial liabilities
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. 
 
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Offsetting of financial assets and financial liabilities
Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 

TOTTENHAM HOLDINGS LIMITED

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

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 July 2023
8,863,615



At 30 June 2024
8,863,615





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Fairgate Tottenham Limited
Lilywhite House, 782 High Road, London, N17 0BX
Ordinary
100%


5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
2
2



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



300 (2023 - 300) Ordinary A Shares shares of £1.00 each
300
300
300 (2023 - 300) Ordinary B Shates shares of £1.00 each
300
300

600

600


Page 6

 

TOTTENHAM HOLDINGS LIMITED

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

7.


Controlling party

The ultimate controlling party of the Company is a discretionary trust of which certain members of Mr J Lewis’s family, excluding Mr J Lewis, are potential beneficiaries by virtue of the trustee’s control of the ultimate parent company of the Group which is ENIC Sports and Developments Holdings Limited, a company incorporated and registered in the Bahamas. 
The smallest group for which consolidated financial statements are prepared, including the results of the Company, is headed by ENIC Developments Limited, a company incorporated and registered in the Bahamas.

Page 7