Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-3162023-04-01falseto provide property related project management services.4falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10912567 2023-04-01 2024-03-31 10912567 2022-04-01 2023-03-31 10912567 2024-03-31 10912567 2023-03-31 10912567 2022-04-01 10912567 c:Director1 2023-04-01 2024-03-31 10912567 d:FurnitureFittings 2023-04-01 2024-03-31 10912567 d:FurnitureFittings 2024-03-31 10912567 d:FurnitureFittings 2023-03-31 10912567 d:ComputerEquipment 2023-04-01 2024-03-31 10912567 d:ComputerEquipment 2024-03-31 10912567 d:ComputerEquipment 2023-03-31 10912567 d:CurrentFinancialInstruments 2024-03-31 10912567 d:CurrentFinancialInstruments 2023-03-31 10912567 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10912567 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 10912567 d:ShareCapital 2024-03-31 10912567 d:ShareCapital 2023-03-31 10912567 d:ShareCapital 2022-04-01 10912567 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 10912567 d:RetainedEarningsAccumulatedLosses 2024-03-31 10912567 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 10912567 d:RetainedEarningsAccumulatedLosses 2023-03-31 10912567 d:RetainedEarningsAccumulatedLosses 2022-04-01 10912567 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 10912567 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-03-31 10912567 c:OrdinaryShareClass1 2023-04-01 2024-03-31 10912567 c:OrdinaryShareClass1 2024-03-31 10912567 c:OrdinaryShareClass1 2023-03-31 10912567 c:FRS102 2023-04-01 2024-03-31 10912567 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10912567 c:FullAccounts 2023-04-01 2024-03-31 10912567 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10912567 2 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10912567









CAROLINE BAKER PROPERTY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CAROLINE BAKER PROPERTY LIMITED
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Statement of Changes in Equity
 
3
Notes to the Financial Statements
 
4 - 8

 
CAROLINE BAKER PROPERTY LIMITED
REGISTERED NUMBER: 10912567

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
188,282
185,622

Cash at bank and in hand
 6 
68,740
30,829

  
257,022
216,451

Creditors: amounts falling due within one year
 7 
(200,644)
(163,061)

Net current assets
  
 
 
56,378
 
 
53,390

Total assets less current liabilities
  
56,378
53,390

  

Net assets
  
56,378
53,390


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
  
56,377
53,389

  
56,378
53,390


Page 1

 
CAROLINE BAKER PROPERTY LIMITED
REGISTERED NUMBER: 10912567
    
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 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 by: 




C L Baker
Director

Date: 27 March 2025

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

Page 2

 
CAROLINE BAKER PROPERTY LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 April 2022
1
94,836
94,837


Comprehensive income for the year

Profit for the year
-
62,175
62,175


Contributions by and distributions to owners

Dividends: Equity capital
-
(103,622)
(103,622)



At 1 April 2023
1
53,389
53,390


Comprehensive income for the year

Profit for the year
-
102,988
102,988


Contributions by and distributions to owners

Dividends: Equity capital
-
(100,000)
(100,000)


At 31 March 2024
1
56,377
56,378


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

Page 3

 
CAROLINE BAKER PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Caroline Baker Property Limited ("the company") is a private company, limited by shares, incorporated in England and Wales with registration number 10912567. The registered office address is Unit 32 Chelsea Wharf, 15 Lots Road, London, UK, SW10 0QJ.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

On the basis of their assessment of the company's financial position and resources, the directors
believe that the company is well placed to manage its business risks.

 
2.3

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

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.

Page 4

 
CAROLINE BAKER PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 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:

Fixtures and fittings
-
25%
Computer equipment
-
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

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.

 
2.8

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

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.

 
2.11

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.

Page 5

 
CAROLINE BAKER PROPERTY 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 6 (2023 - 4).


4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
6,876
3,752
10,628



At 31 March 2024

6,876
3,752
10,628



Depreciation


At 1 April 2023
6,876
3,752
10,628



At 31 March 2024

6,876
3,752
10,628



Net book value



At 31 March 2024
-
-
-



At 31 March 2023
-
-
-


5.


Debtors

2024
2023
£
£


Trade debtors
80,500
170,819

Amounts owed by group undertakings
100,000
-

Prepayments and accrued income
7,782
14,803

188,282
185,622


Page 6

 
CAROLINE BAKER PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
68,740
30,829

68,740
30,829



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
47,550
4,664

Amounts owed to group undertakings
100,000
-

Corporation tax
35,020
15,471

Other taxation and social security
6,777
2,590

Other creditors
125
154

Accruals and deferred income
11,172
140,182

200,644
163,061



8.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
68,740
30,829




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary A shares share of £1.00
1
1


Page 7

 
CAROLINE BAKER PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

10.


Related party transactions

Included within debtors (Note 5), is an amount of £100,000 (2023 - Nil) owed from CBFO Staffing Solution Limited, a fellow subsiduary. This amount is unsecured, interest free and repayable on demand.


11.


Controlling party

The ultimate parent company is Caroline Baker Family Office Limited, a company registered in England and Wales.
In the opinion of the directors, the company is ultimately controlled by C L Baker by virtue of her shareholding in the ultimate parent company.
Page 8