Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312024-01-01falseNo description of principal activity88truetrue 09782407 2024-01-01 2024-12-31 09782407 2023-01-01 2023-12-31 09782407 2024-12-31 09782407 2023-12-31 09782407 c:Director1 2024-01-01 2024-12-31 09782407 c:Director3 2024-01-01 2024-12-31 09782407 c:RegisteredOffice 2024-01-01 2024-12-31 09782407 d:Buildings d:LongLeaseholdAssets 2024-01-01 2024-12-31 09782407 d:Buildings d:LongLeaseholdAssets 2024-12-31 09782407 d:Buildings d:LongLeaseholdAssets 2023-12-31 09782407 d:FurnitureFittings 2024-01-01 2024-12-31 09782407 d:FurnitureFittings 2024-12-31 09782407 d:FurnitureFittings 2023-12-31 09782407 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09782407 d:ComputerEquipment 2024-01-01 2024-12-31 09782407 d:ComputerEquipment 2024-12-31 09782407 d:ComputerEquipment 2023-12-31 09782407 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09782407 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09782407 d:CurrentFinancialInstruments 2024-12-31 09782407 d:CurrentFinancialInstruments 2023-12-31 09782407 d:Non-currentFinancialInstruments 2024-12-31 09782407 d:Non-currentFinancialInstruments 2023-12-31 09782407 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09782407 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09782407 d:ShareCapital 2024-12-31 09782407 d:ShareCapital 2023-12-31 09782407 d:RetainedEarningsAccumulatedLosses 2024-12-31 09782407 d:RetainedEarningsAccumulatedLosses 2023-12-31 09782407 c:FRS102 2024-01-01 2024-12-31 09782407 c:Audited 2024-01-01 2024-12-31 09782407 c:FullAccounts 2024-01-01 2024-12-31 09782407 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09782407 d:WithinOneYear 2024-12-31 09782407 d:WithinOneYear 2023-12-31 09782407 d:BetweenOneFiveYears 2024-12-31 09782407 d:BetweenOneFiveYears 2023-12-31 09782407 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09782407 4 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 09782407







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


LONDON STRATEGIC LAND LIMITED






































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LONDON STRATEGIC LAND LIMITED
 


 
COMPANY INFORMATION


Directors
Daniel Remy Cavanagh 
Nicholas Ttarou 




Registered number
09782407



Registered office
33 Welbeck Street

London

W1G 8LX




Independent auditor
Menzies LLP
Chartered Accountants & Statutory Auditor

95 Gresham Street

London

EC2V 7AB





 


LONDON STRATEGIC LAND LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 5


 


LONDON STRATEGIC LAND LIMITED
REGISTERED NUMBER:09782407



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible fixed assets
 4 
10,684
25,634

  
10,684
25,634

Current assets
  

Debtors: amounts falling due after more than one year
 5 
92,300
92,300

Debtors: amounts falling due within one year
 5 
309,351
453,512

Bank and cash balances
  
47,767
152,124

  
449,418
697,936

Creditors: Amounts Falling Due Within One Year
 6 
(142,608)
(223,192)

Net current assets
  
 
 
306,810
 
 
474,744

Total assets less current liabilities
  
317,494
500,378

Provisions for liabilities
  

Deferred tax
  
-
(1,852)

  
 
 
-
 
 
(1,852)

Net assets
  
317,494
498,526


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
317,394
498,426

  
317,494
498,526


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 by: 



Nicholas Ttarou
Director
Date: 27 March 2025

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

Page 1

 


LONDON STRATEGIC LAND LIMITED
 


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

1.


General information

London Strategic Land Limited is a private company limited by shares incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company Information page.  The Company's functional and presentational currency is GBP.

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

Revenue

The company receives revenues from its Investment Advisory Agreement, under which the company is reimbursed for its budgeted expenditure on a quarterly basis. This revenue is recognised in the quarter in which the planned expenditure is expected to occur.
The company also receives acquisition fees under service agreements that are recognised over the period to which they relate. Success fees earned under these agreements on the disposal of assets are recognised when the criteria under these arrangements have been satisfied.

 
2.3

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:

Leasehold property
-
Straight line over 10 years
Fixtures and fittings
-
Straight line over 5 years
Computer equipment
-
Straight line over 3 years

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.


 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 2

 


LONDON STRATEGIC LAND LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 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 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 reporting 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 reporting 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 reporting date.

 
2.6

Exceptional restructuring costs

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.7

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 8 (2023 -8).

Page 3

 


LONDON STRATEGIC LAND LIMITED
 


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

4.


Tangible fixed assets





Leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2024
124,723
51,014
21,114
196,851


Additions
-
-
845
845



At 31 December 2024

124,723
51,014
21,959
197,696



Depreciation


At 1 January 2024
108,287
46,014
16,916
171,217


Charge for the year
9,790
3,729
2,276
15,795



At 31 December 2024

118,077
49,743
19,192
187,012



Net book value



At 31 December 2024
6,646
1,271
2,767
10,684



At 31 December 2023
16,436
5,000
4,198
25,634


5.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
92,300
92,300

92,300
92,300


2024
2023
£
£

Due within one year

Trade debtors
16,243
10,382

Other debtors
211,142
123,678

Prepayments and accrued income
81,966
319,452

309,351
453,512


Page 4

 


LONDON STRATEGIC LAND LIMITED
 


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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
32,186
56,659

Corporation tax
-
9,717

Other taxation and social security
24,253
34,892

Other creditors
10,812
20,608

Accruals and deferred income
75,357
101,316

142,608
223,192



7.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
140,125
140,124

Later than 1 year and not later than 5 years
96,141
236,265

236,266
376,389


8.


Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 27 March 2025 by Sarah Hallam FCCA (Senior statutory auditor) on behalf of Menzies LLP.

Page 5