Caseware UK (AP4) 2023.0.135 2023.0.135 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-07-01false77falsetrue 11433986 2023-07-01 2024-06-30 11433986 2022-07-01 2023-06-30 11433986 2024-06-30 11433986 2023-06-30 11433986 c:Director1 2023-07-01 2024-06-30 11433986 d:OfficeEquipment 2023-07-01 2024-06-30 11433986 d:OfficeEquipment 2024-06-30 11433986 d:OfficeEquipment 2023-06-30 11433986 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 11433986 d:ComputerSoftware 2024-06-30 11433986 d:ComputerSoftware 2023-06-30 11433986 d:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 11433986 d:CurrentFinancialInstruments 2024-06-30 11433986 d:CurrentFinancialInstruments 2023-06-30 11433986 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 11433986 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 11433986 d:ShareCapital 2024-06-30 11433986 d:ShareCapital 2023-06-30 11433986 d:RetainedEarningsAccumulatedLosses 2024-06-30 11433986 d:RetainedEarningsAccumulatedLosses 2023-06-30 11433986 c:FRS102 2023-07-01 2024-06-30 11433986 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 11433986 c:FullAccounts 2023-07-01 2024-06-30 11433986 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11433986 d:ComputerSoftware d:OwnedIntangibleAssets 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Registered number: 11433986













Alexander Hudson Estates Ltd

Financial statements
Information for filing with the registrar

30 June 2024




 
Alexander Hudson Estates Ltd


Balance sheet
At 30 June 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
2,187
3,281

Tangible assets
 5 
10,433
10,166

  
12,620
13,447

Current assets
  

Debtors: amounts falling due within one year
 6 
40,566
47,119

Bank and cash balances
  
102,291
26,570

  
142,857
73,689

Creditors: amounts falling due within one year
 7 
(108,016)
(77,169)

Net current assets/(liabilities)
  
 
 
34,841
 
 
(3,480)

Total assets less current liabilities
  
47,461
9,967

Provisions for liabilities
  

Deferred tax
  
(3,275)
(3,223)

  
 
 
(3,275)
 
 
(3,223)

Net assets
  
44,186
6,744


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
44,184
6,742

Shareholders' funds
  
44,186
6,744


1

 
Alexander Hudson Estates Ltd

    
Balance sheet (continued)
At 30 June 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 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 18 March 2025.



P A J O Hudson
Director

Company registered number: 11433986
The notes on pages 3 to 8 form part of these financial statements. 

2

 
Alexander Hudson Estates Ltd
 
 

Notes to the financial statements
Year ended 30 June 2024

1.


General information

Alexander Hudson Estates Ltd ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registed in England. The address of the registered office is The Printworks, 20 Arrow Close, Newcastle upon Tyne, NE12 6QN.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue recognition

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 value added tax.
Revenue from commissions on the sale of a property is recognised when the sale of a property has legally completed.
Revenue from commission on the management of rental properties is recognised as the services are completed.

 
2.3

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3

 
Alexander Hudson Estates Ltd
 

 
Notes to the financial statements
Year ended 30 June 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 Amortisation is provided on the following bases:

Website expenditure
-
20%

4

 
Alexander Hudson Estates Ltd
 

 
Notes to the financial statements
Year ended 30 June 2024

2.Accounting policies (continued)

 
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.

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:

Office equipment
-
20% - 33%

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

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2023 - 7).

5

 
Alexander Hudson Estates Ltd
 
 

Notes to the financial statements
Year ended 30 June 2024

4.


Intangible assets




Website expenditure

£



Cost


At 1 July 2023
5,468



At 30 June 2024

5,468



Amortisation


At 1 July 2023
2,187


Charge for the year
1,094



At 30 June 2024

3,281



Net book value



At 30 June 2024
2,187



At 30 June 2023
3,281



6

 
Alexander Hudson Estates Ltd
 
 

Notes to the financial statements
Year ended 30 June 2024

5.


Tangible fixed assets





Office equipment

£



Cost


At 1 July 2023
18,938


Additions
3,932



At 30 June 2024

22,870



Depreciation


At 1 July 2023
8,772


Charge for the year
3,665



At 30 June 2024

12,437



Net book value



At 30 June 2024
10,433



At 30 June 2023
10,166

7

 
Alexander Hudson Estates Ltd
 
 

Notes to the financial statements
Year ended 30 June 2024

6.


Debtors

2024
2023
£
£


Trade debtors
33,429
30,358

Other debtors
937
2,761

Prepayments and accrued income
6,200
14,000

40,566
47,119



7.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
33,429
33,908

Corporation tax
46,280
15,592

Other taxation and social security
20,919
16,741

Other creditors
3,660
7,378

Accruals and deferred income
3,728
3,550

108,016
77,169


 
8