Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-31truefalse2023-04-01falseNo description of principal activity22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10035478 2023-04-01 2024-03-31 10035478 2022-04-01 2023-03-31 10035478 2024-03-31 10035478 2023-03-31 10035478 c:Director1 2023-04-01 2024-03-31 10035478 d:Buildings 2023-04-01 2024-03-31 10035478 d:Buildings 2024-03-31 10035478 d:Buildings 2023-03-31 10035478 d:CurrentFinancialInstruments 2024-03-31 10035478 d:CurrentFinancialInstruments 2023-03-31 10035478 d:Non-currentFinancialInstruments 2024-03-31 10035478 d:Non-currentFinancialInstruments 2023-03-31 10035478 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10035478 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 10035478 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 10035478 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 10035478 d:ShareCapital 2024-03-31 10035478 d:ShareCapital 2023-03-31 10035478 d:RetainedEarningsAccumulatedLosses 2024-03-31 10035478 d:RetainedEarningsAccumulatedLosses 2023-03-31 10035478 c:OrdinaryShareClass1 2023-04-01 2024-03-31 10035478 c:OrdinaryShareClass1 2024-03-31 10035478 c:OrdinaryShareClass1 2023-03-31 10035478 c:OrdinaryShareClass2 2023-04-01 2024-03-31 10035478 c:OrdinaryShareClass2 2024-03-31 10035478 c:OrdinaryShareClass2 2023-03-31 10035478 c:OrdinaryShareClass3 2023-04-01 2024-03-31 10035478 c:OrdinaryShareClass3 2024-03-31 10035478 c:OrdinaryShareClass3 2023-03-31 10035478 c:FRS102 2023-04-01 2024-03-31 10035478 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10035478 c:FullAccounts 2023-04-01 2024-03-31 10035478 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10035478 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10035478









ECCERE EPPING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
ECCERE EPPING LIMITED
REGISTERED NUMBER: 10035478

BALANCE SHEET
AS AT 31 MARCH 2024

As restated
2024
2023
                                                                     Note
£
£

Fixed assets
  

Tangible assets
  
6,000
-

  
6,000
-

Current assets
  

Stocks
 5 
402,612
402,612

Debtors: amounts falling due within one year
 6 
2,675
455,047

Cash at bank and in hand
 7 
7,137
85,705

  
412,424
943,364

Creditors: amounts falling due within one year
 8 
(81,340)
(96,398)

Net current assets
  
 
 
331,084
 
 
846,966

Total assets less current liabilities
  
337,084
846,966

Creditors: amounts falling due after more than one year
 9 
-
(260,368)

  

Net assets
  
337,084
586,598


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
336,984
586,498

  
337,084
586,598


Page 1

 
ECCERE EPPING LIMITED
REGISTERED NUMBER: 10035478
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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.
 
Page 2

 
ECCERE EPPING LIMITED
REGISTERED NUMBER: 10035478
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 March 2025.




V Khatri
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
ECCERE EPPING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Eccere Epping Limited ("the Company") is a company limited by shares, incorporated in England and Wales.
The company's registered address is 74 Leytonstone Road, London, E15 1SQ.
The principal activity of the company is that of buying and selling of own real estate.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to the Statement of income and retained earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 4

 
ECCERE EPPING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
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

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:

Freehold of property
-
Not depreciated

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.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

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.

Page 5

 
ECCERE EPPING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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


4.


Tangible fixed assets





Freehold of property

£



Cost or valuation


Additions
6,000



At 31 March 2024

6,000






Net book value



At 31 March 2024
6,000



At 31 March 2023
-

Page 6

 
ECCERE EPPING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Stocks

As restated
2024
2023
£
£

Property stock
402,612
402,612

402,612
402,612



6.


Debtors

2024
2023
£
£


Amounts owed by associated companies
-
452,066

Other debtors
2,675
2,981

2,675
455,047



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
7,137
85,705

7,137
85,705



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
78,374
92,232

Other creditors
966
966

Accruals and deferred income
2,000
3,200

81,340
96,398


Page 7

 
ECCERE EPPING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
-
260,368

-
260,368



10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



49 (2023 - 49) Ordinary A shares of £1 each
49
49
49 (2023 - 49) Ordinary B shares of £1 each
49
49
2 (2023 - 2) Ordinary C shares of £1 each
2
2

100

100



11.


Related party transactions

Included within other creditors due within one year is an amount of £966 (2023 - £966) due from the directors of the company.
Included within other creditors due more then one year is an amount of £Nil 
(2023 - £260,368) due from the companies under common control.
Included within debtors due within one year is an amount of £Nil 
(2023 - £452,066) due to the companies under common control.


12.


Controlling party

The company is controlled by V Khatri, by virtue of his majority shareholding in Stealth Developments Limited, the parent company. Stealth Developments Limited is incorporated in England and Wales.

 
Page 8