Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30No description of principal activityfalse2023-12-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truetrue11 13717351 2023-12-01 2024-11-30 13717351 2022-12-01 2023-11-30 13717351 2024-11-30 13717351 2023-11-30 13717351 c:Director1 2023-12-01 2024-11-30 13717351 d:FreeholdInvestmentProperty 2024-11-30 13717351 d:FreeholdInvestmentProperty 2023-11-30 13717351 d:CurrentFinancialInstruments 2024-11-30 13717351 d:CurrentFinancialInstruments 2023-11-30 13717351 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 13717351 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13717351 d:ShareCapital 2024-11-30 13717351 d:ShareCapital 2023-11-30 13717351 d:RetainedEarningsAccumulatedLosses 2024-11-30 13717351 d:RetainedEarningsAccumulatedLosses 2023-11-30 13717351 c:OrdinaryShareClass1 2023-12-01 2024-11-30 13717351 c:OrdinaryShareClass1 2024-11-30 13717351 c:OrdinaryShareClass1 2023-11-30 13717351 c:FRS102 2023-12-01 2024-11-30 13717351 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 13717351 c:FullAccounts 2023-12-01 2024-11-30 13717351 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13717351 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13717351









1821 PROPERTY INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
1821 PROPERTY INVESTMENTS LIMITED
REGISTERED NUMBER: 13717351

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
297,325
297,325

  
297,325
297,325

Current assets
  

Cash at bank and in hand
  
10,700
6,256

  
10,700
6,256

Creditors: amounts falling due within one year
 5 
(296,553)
(296,729)

Net current liabilities
  
 
 
(285,853)
 
 
(290,473)

Total assets less current liabilities
  
11,472
6,852

  

Net assets
  
11,472
6,852


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
11,372
6,752

  
11,472
6,852


Page 1

 
1821 PROPERTY INVESTMENTS LIMITED
REGISTERED NUMBER: 13717351
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 income and retained earnings 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 16 April 2025.




Kamaljit Kaur Johal-Parmar
Director

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

Page 2

 
1821 PROPERTY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 13717351. The Company's registered office is 25 Carisbrooke Road, Edgbaston, Birmingham, England, B17 8NN.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

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

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.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
1821 PROPERTY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.4

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.


 
2.5

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

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.

 
2.7

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.

 
2.8

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 1 (2023 - 1).

Page 4

 
1821 PROPERTY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Investment property


Freehold investment property

£



Valuation


At 1 December 2023
297,325



At 30 November 2024
297,325

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





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
1,084
1,390

Other creditors
294,479
294,439

Accruals and deferred income
990
900

296,553
296,729



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



7.


Transactions with directors

As at the balance sheet date £294,479 (2023: £294,440) was due to the director. The loan is interest free and repayable on demand. 

 
Page 5