Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-31trueNo description of principal activityfalse42023-07-27The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false0false 15032899 2023-07-26 15032899 2023-07-27 2024-12-31 15032899 2022-07-27 2023-07-26 15032899 2024-12-31 15032899 c:Director3 2023-07-27 2024-12-31 15032899 c:Director4 2023-07-27 2024-12-31 15032899 d:OfficeEquipment 2023-07-27 2024-12-31 15032899 d:OfficeEquipment 2024-12-31 15032899 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-27 2024-12-31 15032899 d:LeaseholdInvestmentProperty 2023-07-27 2024-12-31 15032899 d:LeaseholdInvestmentProperty 2024-12-31 15032899 d:CurrentFinancialInstruments 2024-12-31 15032899 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15032899 d:ShareCapital 2023-07-27 2024-12-31 15032899 d:ShareCapital 2024-12-31 15032899 d:RetainedEarningsAccumulatedLosses 2023-07-27 2024-12-31 15032899 d:RetainedEarningsAccumulatedLosses 2024-12-31 15032899 c:FRS102 2023-07-27 2024-12-31 15032899 c:AuditExempt-NoAccountantsReport 2023-07-27 2024-12-31 15032899 c:FullAccounts 2023-07-27 2024-12-31 15032899 c:PrivateLimitedCompanyLtd 2023-07-27 2024-12-31 15032899 e:PoundSterling 2023-07-27 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 15032899










SHOP NO 19 LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
SHOP NO 19 LIMITED
REGISTERED NUMBER: 15032899

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
1,650

Investment property
  
1,046,397

  
1,048,047

Current assets
  

Debtors: amounts falling due within one year
 6 
10,964

Cash at bank and in hand
 7 
14,213

  
25,177

Creditors: amounts falling due within one year
 8 
(1,056,654)

Net current (liabilities)/assets
  
 
 
(1,031,477)

Total assets less current liabilities
  
16,570

  

Net assets
  
16,570


Capital and reserves
  

Called up share capital 
  
2

Profit and loss account
  
16,568

  
16,570


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 period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 by: 


A W Henderson
J D Segers
Director
Director
Date: 9 April 2025
Date:9 April 2025

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

Page 1

 
SHOP NO 19 LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£



Profit for the period
-
16,568
16,568

Shares issued during the period
2
-
2


At 31 December 2024
2
16,568
16,570

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

Page 2

 
SHOP NO 19 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Shop No 19 Limited is a company limited by shares, registered in England and Wales. The address of its registered office is 1 Charterhouse Street, London, EC1N 6SA. The company was incorporated on 27 July 2023 and commenced trading on the same date.

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 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

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. Turner represents rent receivable on short term letting agreements.

 
2.3

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.


 
2.4

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:

Office equipment
-
33%
Straight-line method

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.

Page 3

 
SHOP NO 19 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Investment property

Investment property is carried at fair value determined annually by external valuers 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 profit or loss.

 
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.

 
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.


3.


Employees




The average monthly number of employees, including the directors, during the period was as follows:


        2024
            No.






Directors
4

Page 4

 
SHOP NO 19 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
2,375



At 31 December 2024

2,375



Depreciation


Charge for the period on owned assets
725



At 31 December 2024

725



Net book value



At 31 December 2024
1,650


5.


Investment property


Long term leasehold investment property

£



Valuation


Additions at cost
1,046,397



At 31 December 2024
1,046,397



In the opinion of the directors, the value of the investment property has not changed significantly as at balance sheet date.




6.


Debtors

2024
£


Other debtors
5,381

Prepayments and accrued income
5,583

10,964


Page 5

 
SHOP NO 19 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

7.


Cash and cash equivalents

2024
£

Cash at bank and in hand
14,213

14,213



8.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
600

Corporation tax
5,475

Other creditors
1,046,494

Accruals and deferred income
4,085

1,056,654


Included within Other creditors is an amount of £1,046,397 owed to the directors.


9.


Controlling party

In the directors' opinion, there is no controlling party of the company.


Page 6