Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-3022023-10-01property investmentfalsefalse2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13772718 2023-09-30 13772718 2023-10-01 2024-09-30 13772718 2022-12-01 2023-11-30 13772718 2024-09-30 13772718 2023-11-30 13772718 c:Director2 2023-10-01 2024-09-30 13772718 d:CurrentFinancialInstruments 2024-09-30 13772718 d:CurrentFinancialInstruments 2023-11-30 13772718 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 13772718 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13772718 d:ShareCapital 2024-09-30 13772718 d:ShareCapital 2023-11-30 13772718 d:RetainedEarningsAccumulatedLosses 2024-09-30 13772718 d:RetainedEarningsAccumulatedLosses 2023-11-30 13772718 c:FRS102 2023-10-01 2024-09-30 13772718 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13772718 c:FullAccounts 2023-10-01 2024-09-30 13772718 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13772718 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 13772718









UKLS DEVELOPMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
UKLS DEVELOPMENTS LIMITED
REGISTERED NUMBER: 13772718

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
100
100

Cash at bank and in hand
 5 
140
150

  
240
250

Creditors: amounts falling due within one year
  
(2,943)
(2,520)

Net current liabilities
  
 
 
(2,703)
 
 
(2,270)

Total assets less current liabilities
  
(2,703)
(2,270)

  

Net liabilities
  
(2,703)
(2,270)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(2,803)
(2,370)

  
(2,703)
(2,270)


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: 




R Hammond
Director

Date: 31 March 2025
Page 1

 
UKLS DEVELOPMENTS LIMITED
REGISTERED NUMBER: 13772718
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024


The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
UKLS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

UKLS Development Limited is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 

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

At the time of approving the financial statements, the directors have a reasonable expectation that
the company has adequate resources to continue in operational existence for the foreseeable future. The parent company and the directors will continue to provide financial support to the company. Therefore, the directors have adopted the going concern basis of accounting in preparing the
financial statements.

 
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

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.

Page 3

 
UKLS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
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.


3.


Employees

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


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
100
100

100
100



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
140
150

140
150


Page 4

 
UKLS DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
348
-

Other creditors
1,020
1,020

Accruals and deferred income
1,575
1,500

2,943
2,520



7.


Related party transactions

Included in other creditors there is an amount of £1,020 (2023: £1,020) owed to the directors by the company. Included in other creditors is an amount of £348 (2023: £nil) due to another company under common control.

 
Page 5