Caseware UK (AP4) 2024.0.164 2024.0.164 true0trueThe principal activity was that of Investment holdingfalse22023-04-01true 05116594 2023-04-01 2024-03-31 05116594 2022-04-01 2023-03-31 05116594 2024-03-31 05116594 2023-03-31 05116594 c:Director2 2023-04-01 2024-03-31 05116594 d:CurrentFinancialInstruments 2024-03-31 05116594 d:CurrentFinancialInstruments 2023-03-31 05116594 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05116594 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05116594 d:ShareCapital 2024-03-31 05116594 d:ShareCapital 2023-03-31 05116594 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 05116594 c:OrdinaryShareClass1 2023-04-01 2024-03-31 05116594 c:OrdinaryShareClass1 2024-03-31 05116594 c:OrdinaryShareClass1 2023-03-31 05116594 c:EntityHasNeverTraded 2023-04-01 2024-03-31 05116594 c:FRS102 2023-04-01 2024-03-31 05116594 c:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 05116594 c:FullAccounts 2023-04-01 2024-03-31 05116594 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05116594 6 2023-04-01 2024-03-31 05116594 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05116594










Caterfield Limited








Unaudited

Financial statements

For the year ended 31 March 2024

 
Caterfield Limited
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Caterfield Limited for the year ended 31 March 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Caterfield Limited for the year ended 31 March 2024 which comprise  the Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Caterfield Limited, as a body, in accordance with the terms of our engagement letter dated 11 December 2024Our work has been undertaken solely to prepare for your approval the financial statements of Caterfield Limited and state those matters that we have agreed to state to the Board of directors of Caterfield Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caterfield Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Caterfield Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Caterfield Limited. You consider that Caterfield Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Caterfield Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
Chartered Accountants
London
21 March 2025
Page 1

 
Caterfield Limited
Registered number: 05116594

Balance sheet
As at 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 3 
268
268

  
268
268

Current assets
  

Debtors: amounts falling due within one year
 4 
14
14

  
14
14

Creditors: amounts falling due within one year
 5 
(268)
(268)

Net current liabilities
  
 
 
(254)
 
 
(254)

Total assets less current liabilities
  
14
14

  

Net assets
  
14
14


Capital and reserves
  

Called up share capital 
 6 
14
14

  
14
14


For the year ended 31 March 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 on 21 March 2025.




R N Harris
Director

The notes on pages 5 to 7 form part of these financial statements.

Page 2

 
Caterfield Limited
 

 
Notes to the financial statements
For the year ended 31 March 2024

1.


General information

Caterfield Limited is a private company, limited by shares, and incorporated and domiciled in England and Wales. The registration number is 05116594. The registered office is 2nd Floor, 168 Shoreditch High Street, London, E1 6RA and the principal place of business is 95 Dorset House, Gloucester Place, London, NW1 5AF and the principal activity is that of investment holding.

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.

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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.

 
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

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.

Page 3

 
Caterfield Limited
 

 
Notes to the financial statements
For the year ended 31 March 2024

3.


Fixed asset investments





Investments in subsidiary companies
Total

£
£



Cost


At 1 April 2023

268
268



At 31 March 2024

268
268






Net book value



At 31 March 2024
268
268



At 31 March 2023
268
268


4.


Debtors

2024
2023
£
£


Called up share capital not paid
14
14



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
268
268



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



14 (2023 - 14) Ordinary shares of £1.00 each
14
14


Page 4

 
Caterfield Limited
 

 
Notes to the financial statements
For the year ended 31 March 2024

7.


Reserves

Profit and loss account

The profit and loss account comprises all current and prior period retained profits and losses.
Share capital
This represents the nominal value of shares that have been issued by the company.


8.


Contingent liabilities

Cardinal One Limited, Praedia One Limited, Caterfield Limited, Cardinal Three Limited and Praedia Three Limited have a group VAT registration in place. This company is included within the group registration and therefore is jointly and severally liable for the total VAT due. The VAT liability, not recognised in these accounts, is £18,454 (2023: £34,792) and is considered to be payable by other Calypso Property Portfolio companies and therefore no provision is required. 


9.


Related party transactions

During the year the company paid interim dividends of £Nil (2023: £607,200) to the immediate parent companies. At the balance sheet date £Nil (2023: £Nil) was outstanding.
The company received dividends of £Nil (2023: £607,200) from Praedia One Limited and Cardinal One Limited. At the balance sheet date £Nil (2023: £Nil) was outstanding.


Page 5