Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-302023-07-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00925697 2023-07-01 2024-06-30 00925697 2022-07-01 2023-06-30 00925697 2024-06-30 00925697 2023-06-30 00925697 c:Director1 2023-07-01 2024-06-30 00925697 d:MotorVehicles 2023-07-01 2024-06-30 00925697 d:OfficeEquipment 2023-07-01 2024-06-30 00925697 d:OfficeEquipment 2024-06-30 00925697 d:OfficeEquipment 2023-06-30 00925697 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 00925697 d:FreeholdInvestmentProperty 2024-06-30 00925697 d:FreeholdInvestmentProperty 2023-06-30 00925697 d:CurrentFinancialInstruments 2024-06-30 00925697 d:CurrentFinancialInstruments 2023-06-30 00925697 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 00925697 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 00925697 d:ShareCapital 2024-06-30 00925697 d:ShareCapital 2023-06-30 00925697 d:RevaluationReserve 2024-06-30 00925697 d:RevaluationReserve 2023-06-30 00925697 d:RetainedEarningsAccumulatedLosses 2024-06-30 00925697 d:RetainedEarningsAccumulatedLosses 2023-06-30 00925697 c:OrdinaryShareClass1 2023-07-01 2024-06-30 00925697 c:OrdinaryShareClass1 2024-06-30 00925697 c:OrdinaryShareClass1 2023-06-30 00925697 c:FRS102 2023-07-01 2024-06-30 00925697 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 00925697 c:FullAccounts 2023-07-01 2024-06-30 00925697 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 00925697 d:OtherDeferredTax 2024-06-30 00925697 d:OtherDeferredTax 2023-06-30 00925697 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00925697









E. J. & P. DOHERTY PROPERTIES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
E. J. & P. DOHERTY PROPERTIES LIMITED
REGISTERED NUMBER: 00925697

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
992
1,324

Investment property
 5 
1,300,257
1,300,257

Current assets
  

Debtors: amounts falling due within one year
 6 
3,162
2,625

Cash at bank and in hand
  
39,767
40,212

  
42,929
42,837

Creditors: amounts falling due within one year
 7 
(29,018)
(34,547)

Net current assets
  
 
 
13,911
 
 
8,290

Total assets less current liabilities
  
1,315,160
1,309,871

Provisions for liabilities
  

Deferred tax
 8 
(193,528)
(193,528)

Net assets
  
1,121,632
1,116,343


Capital and reserves
  

Called up share capital 
 9 
1,000
1,000

Revaluation reserve
  
865,470
865,470

Profit and loss account
  
255,162
249,873

  
1,121,632
1,116,343


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 comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
E. J. & P. DOHERTY PROPERTIES LIMITED
REGISTERED NUMBER: 00925697
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



P E Doherty
Director

Date: 21 March 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
E. J. & P. DOHERTY PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

E. J. & P. Doherty Properties Limited ("the company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, Leytonstone, London, E11 1GA. Its registered number is 00925697.

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

Going concern

The financial statements have been prepared on a going concern basis.

 
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:

- the amount of revenue can be measured reliably;
- it is probable that the company will receive the consideration due under the lease;
- the costs incurred can be measured reliably.
The company considers that rental income becomes payable in accordance with the occupancy of the properties by its tenants, and recognises revenue accordingly.

 
2.4

Operating leases: the company as lessor

Rental income from operating leases is credited to the statement of comprehensive income on a straight line basis over the term of the relevant lease.

Page 3

 
E. J. & P. DOHERTY PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
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, on a reducing balance basis.

Depreciation is provided on the following annual bases:

Motor vehicles
-
25%
Office equipment
-
25%

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 the statement of comprehensive income.

Page 4

 
E. J. & P. DOHERTY PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.7

Investment property

Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the statement of comprehensive income.

  
2.8

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.9

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. 

  
2.10

Creditors

Short term creditors are measured at the transaction price. 

 
2.11

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.


3.


Employees



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

Page 5

 
E. J. & P. DOHERTY PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 July 2023
2,951



At 30 June 2024

2,951



Depreciation


At 1 July 2023
1,627


Charge for the year on owned assets
332



At 30 June 2024

1,959



Net book value



At 30 June 2024
992



At 30 June 2023
1,324


5.


Investment property


Freehold investment property

£



Valuation


At 1 July 2023
1,300,257



At 30 June 2024
1,300,257

The 2024 valuations were made by the directors, on an open market value for existing use basis.




Page 6

 
E. J. & P. DOHERTY PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Debtors

2024
2023
£
£


Trade debtors
3,154
2,625

Other debtors
8
-

3,162
2,625



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
186
7,143

Corporation tax
1,587
-

Other taxation and social security
-
1,047

Other creditors
18,002
17,883

Accruals and deferred income
9,243
8,474

29,018
34,547



8.


Deferred taxation




2024


£






At beginning of year
(193,528)



At end of year
(193,528)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Unrealised gain on revaluation of investment property
(193,528)
(193,528)

Page 7

 
E. J. & P. DOHERTY PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,000 (2023 - 1,000) Ordinary shares of £1 each
1,000
1,000


 
Page 8