Caseware UK (AP4) 2024.0.164 2024.0.164 1No description of principal activitytruefalse2024-01-011falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09726077 2024-01-01 2024-12-31 09726077 2023-01-01 2023-12-31 09726077 2024-12-31 09726077 2023-12-31 09726077 c:Director1 2024-01-01 2024-12-31 09726077 d:CurrentFinancialInstruments 2024-12-31 09726077 d:CurrentFinancialInstruments 2023-12-31 09726077 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09726077 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09726077 d:ShareCapital 2024-12-31 09726077 d:ShareCapital 2023-12-31 09726077 d:RetainedEarningsAccumulatedLosses 2024-12-31 09726077 d:RetainedEarningsAccumulatedLosses 2023-12-31 09726077 c:FRS102 2024-01-01 2024-12-31 09726077 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09726077 c:FullAccounts 2024-01-01 2024-12-31 09726077 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09726077 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 09726077









Pomona Phase One Limited







Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 December 2024

 
Pomona Phase One Limited
Registered number: 09726077

Balance Sheet
As at 31 December 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1
1

Cash at bank and in hand
 5 
5,680
5,821

  
5,681
5,822

Creditors: amounts falling due within one year
 6 
(2,160)
(1,426)

Net current assets
  
 
 
3,521
 
 
4,396

Total assets less current liabilities
  
3,521
4,396

  

Net assets
  
3,521
4,396


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
3,520
4,395

  
3,521
4,396


The director considers 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 director acknowledges his 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 by: 


D S Chilton
Director

Date: 17 April 2025

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

Page 1

 
Pomona Phase One Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2024

1.


General information

Pomona Phase One Limited is a private company limited by shares and incorporated in England. The address of the registered office and principal place of business is Gardale House, 118b Gatley Road, Gatley, Cheadle, Cheshire, SK8 4AU. The company's registered number is 09726077. 

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

Functional and presentational currency

The company's functional and presentational currency is GBP.

 
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

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
1
1


Page 2

 
Pomona Phase One Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2024

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,680
5,821



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
1,460
726

Accruals and deferred income
700
700

2,160
1,426



7.


Controlling party

The parent company is Rowlinson Developments Limited, a company registered in England, registration number 09381847. 

 
Page 3