Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30false2023-10-01No description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01430028 2023-10-01 2024-09-30 01430028 2022-10-01 2023-09-30 01430028 2024-09-30 01430028 2023-09-30 01430028 c:Director1 2023-10-01 2024-09-30 01430028 d:CurrentFinancialInstruments 2024-09-30 01430028 d:CurrentFinancialInstruments 2023-09-30 01430028 d:Non-currentFinancialInstruments 2024-09-30 01430028 d:Non-currentFinancialInstruments 2023-09-30 01430028 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 01430028 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 01430028 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 01430028 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 01430028 d:ShareCapital 2024-09-30 01430028 d:ShareCapital 2023-09-30 01430028 d:RetainedEarningsAccumulatedLosses 2024-09-30 01430028 d:RetainedEarningsAccumulatedLosses 2023-09-30 01430028 c:FRS102 2023-10-01 2024-09-30 01430028 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 01430028 c:FullAccounts 2023-10-01 2024-09-30 01430028 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 01430028 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number:  01430028














SEFTON LAND LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


 
SEFTON LAND LIMITED
REGISTERED NUMBER: 01430028

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
116,205
116,205

Debtors: amounts falling due within one year
 4 
4,338
11,868

Cash at bank and in hand
 5 
1,214
27

  
121,757
128,100

Creditors: amounts falling due within one year
 6 
(10,885)
(10,831)

Net current assets
  
 
 
110,872
 
 
117,269

Total assets less current liabilities
  
110,872
117,269

Creditors: amounts falling due after more than one year
 7 
(18,861)
(25,489)

  

Net assets
  
92,011
91,780


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
91,911
91,680

  
92,011
91,780


Page 1

 
SEFTON LAND LIMITED
REGISTERED NUMBER: 01430028
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers 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 director acknowledges his 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 by: 




................................................
C. M. Ames
Director

Date: 18 March 2025

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

Page 2

 
SEFTON LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The Company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England and Wales (no. 01430028). The address of the registered office is Greenacre Old Quay Lane, Parkgate, Neston, Cheshire, United Kingdom, CH64 6QR.
These financial statements present information about the Company as an individual undertaking. The principal activity of the Company during the year was investment in real estate.
The presentation currency of these financial statements is £ sterling; the 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 following principal accounting policies have been applied:

 
2.2

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.


  
2.3

Stocks

Stocks are stated at the lower of cost and net realisable value.
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.

 
2.4

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.

Page 3

 
SEFTON LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
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 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Other debtors
3,942
10,583

Prepayments and accrued income
396
1,285

4,338
11,868



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,214
27

1,214
27



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
54
-

Other creditors
5,875
5,875

Accruals and deferred income
4,956
4,956

10,885
10,831


Page 4

 
SEFTON LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Amounts owed to group undertakings
18,861
25,489

18,861
25,489



8.


Related party transactions

Included in debtors and creditors are the following amounts due from / (to) related parties at the balance sheet date:


2024
2023
£
£

Sefton Group Limited(The)
(18,860)
(25,489)

Sefton Group Limited(The) is the parent company.

 
Page 5