Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-302024-04-30No description of principal activity2023-05-01false44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13059850 2023-05-01 2024-04-30 13059850 2022-05-01 2023-04-30 13059850 2024-04-30 13059850 2023-04-30 13059850 c:Director1 2023-05-01 2024-04-30 13059850 c:Director3 2023-05-01 2024-04-30 13059850 d:CurrentFinancialInstruments 2024-04-30 13059850 d:CurrentFinancialInstruments 2023-04-30 13059850 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 13059850 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 13059850 d:ShareCapital 2024-04-30 13059850 d:ShareCapital 2023-04-30 13059850 d:RetainedEarningsAccumulatedLosses 2024-04-30 13059850 d:RetainedEarningsAccumulatedLosses 2023-04-30 13059850 c:OrdinaryShareClass1 2023-05-01 2024-04-30 13059850 c:OrdinaryShareClass1 2024-04-30 13059850 c:OrdinaryShareClass1 2023-04-30 13059850 c:FRS102 2023-05-01 2024-04-30 13059850 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13059850 c:FullAccounts 2023-05-01 2024-04-30 13059850 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13059850 6 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13059850









OGPL DEVELOPMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
OGPL DEVELOPMENTS LIMITED
REGISTERED NUMBER: 13059850

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
4,267
2,950

Cash at bank and in hand
 5 
-
1,007

  
4,267
3,957

Creditors: amounts falling due within one year
 6 
(4,176)
(2,000)

Net current assets
  
 
 
91
 
 
1,957

Total assets less current liabilities
  
91
1,957

  

Net assets
  
91
1,957


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
90
1,956

  
91
1,957


Page 1

 
OGPL DEVELOPMENTS LIMITED
REGISTERED NUMBER: 13059850
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 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 statement of comprehensive income 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 31 March 2025.




M Pavlovic
P D Doychev
Director
Director

Page 2

 
OGPL DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

OGPL Development Limited is a private company limited by shares incorporated in England & Wales (registered number 13059850). The registered office is 101 New Cavendish Street, 1st Floor, London, England, W1W 6XH.

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

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. Given that the company is in a net deficit position the directors have obtained assurances from its immediate and ultimate parent company to continue to provide adequate funds to meets its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.
 
Accordingly the directors have continued to prepare the financial statements on the going concern basis.

 
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

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

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.

 
2.7

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.

Page 3

 
OGPL DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
4,217
-

Other debtors
50
2,950

4,267
2,950



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
-
1,007

Less: bank overdrafts
(2,176)
-

(2,176)
1,007


Page 4

 
OGPL DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
2,176
-

Accruals and deferred income
2,000
2,000

4,176
2,000



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £0.01 each
1
1



8.


Related party transactions

The company has taken advantage of the exemption available in FRS 102 section 33 "Related party disclosures" whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.

 
Page 5