Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01No description of principal activityfalse11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10534065 2023-04-01 2024-03-31 10534065 2022-04-01 2023-03-31 10534065 2024-03-31 10534065 2023-03-31 10534065 c:Director1 2023-04-01 2024-03-31 10534065 d:CurrentFinancialInstruments 2024-03-31 10534065 d:CurrentFinancialInstruments 2023-03-31 10534065 d:Non-currentFinancialInstruments 2024-03-31 10534065 d:Non-currentFinancialInstruments 2023-03-31 10534065 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10534065 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 10534065 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 10534065 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 10534065 d:ShareCapital 2024-03-31 10534065 d:ShareCapital 2023-03-31 10534065 d:RetainedEarningsAccumulatedLosses 2024-03-31 10534065 d:RetainedEarningsAccumulatedLosses 2023-03-31 10534065 c:FRS102 2023-04-01 2024-03-31 10534065 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10534065 c:FullAccounts 2023-04-01 2024-03-31 10534065 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10534065 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 10534065









LAKEVIEW MANAGEMENT FOUR LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
LAKEVIEW MANAGEMENT FOUR LIMITED
REGISTERED NUMBER: 10534065

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,294,430
1,293,269

Cash at bank and in hand
 5 
890
10,789

  
1,295,320
1,304,058

Creditors: amounts falling due within one year
 6 
(113,088)
(106,864)

Net current assets
  
 
 
1,182,232
 
 
1,197,194

Total assets less current liabilities
  
1,182,232
1,197,194

Creditors: amounts falling due after more than one year
 7 
196,050
196,050

  

Net assets
  
1,378,282
1,393,244


Capital and reserves
  

Called up share capital 
  
1,585,723
1,585,723

Profit and loss account
  
(207,441)
(192,479)

  
1,378,282
1,393,244


Page 1

 
LAKEVIEW MANAGEMENT FOUR LIMITED
REGISTERED NUMBER: 10534065
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 her 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: 




................................................
M.Bobbe
Director

Date: 25 March 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
LAKEVIEW MANAGEMENT FOUR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Lakeview Management Four Limited is a private company limited by shares. The company is incorporated in England and Wales and its registered office address is Aston House, Cornwall Avenue, London, United Kingdom, N3 1LH. The company registration is 10534065. 

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

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.3

Finance costs

Finance costs are charged to profit or loss 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.

 
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.

 
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.

Page 3

 
LAKEVIEW MANAGEMENT FOUR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

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

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 4

 
LAKEVIEW MANAGEMENT FOUR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
152,520
150,220

Other debtors
1,141,910
1,143,049

1,294,430
1,293,269



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
890
10,789

890
10,789



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
75,338
75,337

Corporation tax
-
2,527

Other creditors
35,000
26,500

Accruals and deferred income
2,750
2,500

113,088
106,864


Page 5

 
LAKEVIEW MANAGEMENT FOUR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Corporation tax
(196,050)
(196,050)

(196,050)
(196,050)


 
Page 6