Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-31268209 - Other letting and operating of own or leased real estate2023-11-01falsetrue2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11671793 2023-11-01 2024-10-31 11671793 2022-11-01 2023-10-31 11671793 2024-10-31 11671793 2023-10-31 11671793 c:Director1 2023-11-01 2024-10-31 11671793 d:FreeholdInvestmentProperty 2024-10-31 11671793 d:FreeholdInvestmentProperty 2023-10-31 11671793 d:CurrentFinancialInstruments 2024-10-31 11671793 d:CurrentFinancialInstruments 2023-10-31 11671793 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 11671793 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 11671793 d:ShareCapital 2024-10-31 11671793 d:ShareCapital 2023-10-31 11671793 d:RetainedEarningsAccumulatedLosses 2024-10-31 11671793 d:RetainedEarningsAccumulatedLosses 2023-10-31 11671793 c:OrdinaryShareClass1 2023-11-01 2024-10-31 11671793 c:OrdinaryShareClass1 2024-10-31 11671793 c:OrdinaryShareClass1 2023-10-31 11671793 c:FRS102 2023-11-01 2024-10-31 11671793 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11671793 c:FullAccounts 2023-11-01 2024-10-31 11671793 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11671793 d:OtherDeferredTax 2024-10-31 11671793 d:OtherDeferredTax 2023-10-31 11671793 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11671793










RISELEY HERITAGE HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
RISELEY HERITAGE HOLDINGS LIMITED
REGISTERED NUMBER: 11671793

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
                                                                         Note
£
£

Fixed assets
  

Investment property
 4 
1,234,375
1,234,375

  
1,234,375
1,234,375

Current Assets
  

Stocks
 5 
25,000
44,908

Debtors: amounts falling due within one year
 6 
7,380
4,225

Cash at bank and in hand
  
710
603,406

Current liablities
  
33,090
652,539

Creditors: amounts falling due within one year
 7 
(909,499)
(1,564,470)

Net current liabilities
  
 
 
(876,409)
 
 
(911,931)

Total assets less current liabilities
  
357,966
322,444

Provisions for liabilities
  

Deferred tax
 8 
(38,702)
(38,702)

  
 
 
(38,702)
 
 
(38,702)

Net assets
  
319,264
283,742


Capital and reserves
  

Called up share capital 
 9 
10
10

Profit and loss account
  
319,254
283,732

  
319,264
283,742


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 comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
RISELEY HERITAGE HOLDINGS LIMITED
REGISTERED NUMBER: 11671793

BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




C M Brooks
Director
Date: 28 April 2025

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

Page 2

 
RISELEY HERITAGE HOLDINGS LIMITED
 

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

1.


General information

Riseley Heritage Holdings Limited is a private company limited by shares and incorporated in England & Wales. The address of its registered office is The Barn, Applegarth, Basingstoke Road, Riseley, Reading, Berkshire, RG7 1QD.

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 for rent due during the year, excluding discounts, rebates, value added tax and other sales taxes.

  
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 haas no furthur 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 liablity in the balance sheet. The assets of the plan are held seperately from the company in independently administered funds.

 
2.4

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 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.

Page 3

 
RISELEY HERITAGE HOLDINGS LIMITED
 

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

2.Accounting policies (continued)

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

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

Page 4

 
RISELEY HERITAGE HOLDINGS LIMITED
 

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

4.


Investment property


Freehold investment property

£



Valuation


At 1 November 2023
1,234,375



At 31 October 2024
1,234,375

The property was acquired on 31 October 2019 at an open market valuation and in the opinion of C M Brooks, director, the valuation of the property has not materially changed as at  31 October 2024.





5.


Stocks

2024
2023
£
£

Raw materials and consumables
19,000
20,000

Work in progress
6,000
24,908

25,000
44,908



6.


Debtors

2024
2023
£
£


Other debtors
117
-

Called up share capital not paid
10
10

Prepayments and accrued income
7,253
4,215

7,380
4,225


Page 5

 
RISELEY HERITAGE HOLDINGS LIMITED
 

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

7.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank overdrafts
-
1,574

Trade creditors
-
3,129

Corporation tax
4,183
4,916

Other creditors
900,072
1,550,072

Accruals and deferred income
5,244
4,779

909,499
1,564,470



8.


Deferred taxation




2024


£






At beginning of year
(38,702)



At end of year
(38,702)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Future capital gains
(38,702)
(38,702)

(38,702)
(38,702)


9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,000 (2023 - 1,000) Ordinary shares of £0.01 each
10
10



10.


Related party transactions

At the balance sheet date £900,072 was owed to C Books, director, (2023: £1,550,072).

Page 6