Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-31falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1true2023-08-01falseNo description of principal activity2false 11446944 2023-08-01 2024-07-31 11446944 2022-08-01 2023-07-31 11446944 2024-07-31 11446944 2023-07-31 11446944 c:Director1 2023-08-01 2024-07-31 11446944 d:CurrentFinancialInstruments 2024-07-31 11446944 d:CurrentFinancialInstruments 2023-07-31 11446944 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 11446944 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 11446944 d:ShareCapital 2024-07-31 11446944 d:ShareCapital 2023-07-31 11446944 d:RetainedEarningsAccumulatedLosses 2024-07-31 11446944 d:RetainedEarningsAccumulatedLosses 2023-07-31 11446944 c:FRS102 2023-08-01 2024-07-31 11446944 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 11446944 c:FullAccounts 2023-08-01 2024-07-31 11446944 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11446944 6 2023-08-01 2024-07-31 11446944 3 2024-07-31 11446944 3 2023-07-31 11446944 f:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 11446944









TORRELS PROPERTIES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
TORRELS PROPERTIES LIMITED
REGISTERED NUMBER: 11446944

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
164,606
174,606

Cash at bank and in hand
  
534
630

  
165,140
175,236

Creditors: amounts falling due within one year
 6 
(167,066)
(177,066)

Net current liabilities
  
 
 
(1,926)
 
 
(1,830)

Net liabilities
  
(1,925)
(1,829)


Capital and reserves
  

Called up share capital 
  
140
140

Profit and loss account
  
(2,065)
(1,969)

  
(1,925)
(1,829)


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 profit and loss account 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 26 April 2025.




L M Martin
Director

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

Page 1

 
TORRELS PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Torrels Properties Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Oak Cottage, Oxford Road, Horndon-On-The-Hill, Stanford-Le-Hope, United Kingdom, SS17 8PX.

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

Valuation of investments

Investments in participating interests are measured at cost less accumulated impairment.

 
2.3

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.4

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 1).


4.


Fixed asset investments





Investments

£



Cost or valuation


At 1 August 2023
1



At 31 July 2024
1






Net book value



At 31 July 2024
1



At 31 July 2023
1

Page 2

 
TORRELS PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
164,606
174,606



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
100
100

Other creditors
166,966
176,966



7.


Related party transactions

At the year end, the company owed the director £142,816 (2023 - £151,370).
At the year end the company was owed £164,606 
(2023 - £174,606) from an entity in which it has a participating interest.

 
Page 3