Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-292024-09-292025-05-290falseNo description of principal activity2023-09-30false0truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09799188 2023-09-30 2024-09-29 09799188 2022-09-30 2023-09-29 09799188 2024-09-29 09799188 2023-09-29 09799188 2022-09-30 09799188 c:Director1 2023-09-30 2024-09-29 09799188 c:Director2 2023-09-30 2024-09-29 09799188 d:CurrentFinancialInstruments 2024-09-29 09799188 d:CurrentFinancialInstruments 2023-09-29 09799188 d:Non-currentFinancialInstruments 2024-09-29 09799188 d:Non-currentFinancialInstruments 2023-09-29 09799188 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-29 09799188 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-29 09799188 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-29 09799188 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-29 09799188 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-29 09799188 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-29 09799188 d:ShareCapital 2024-09-29 09799188 d:ShareCapital 2023-09-29 09799188 d:ShareCapital 2022-09-30 09799188 d:RetainedEarningsAccumulatedLosses 2023-09-30 2024-09-29 09799188 d:RetainedEarningsAccumulatedLosses 2024-09-29 09799188 d:RetainedEarningsAccumulatedLosses 2022-09-30 2023-09-29 09799188 d:RetainedEarningsAccumulatedLosses 2023-09-29 09799188 d:RetainedEarningsAccumulatedLosses 2022-09-30 09799188 c:FRS102 2023-09-30 2024-09-29 09799188 c:AuditExempt-NoAccountantsReport 2023-09-30 2024-09-29 09799188 c:FullAccounts 2023-09-30 2024-09-29 09799188 c:PrivateLimitedCompanyLtd 2023-09-30 2024-09-29 09799188 e:PoundSterling 2023-09-30 2024-09-29 iso4217:GBP xbrli:pure

Registered number: 09799188









LINEA NW4 LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2024

 
LINEA NW4 LTD
REGISTERED NUMBER: 09799188

BALANCE SHEET
AS AT 29 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
921,541
921,541

Debtors: amounts falling due within one year
 4 
12,174
12,174

Cash at bank and in hand
 5 
4,236
5,900

  
937,951
939,615

Creditors: amounts falling due within one year
 6 
(141,095)
(122,507)

Net current assets
  
 
 
796,856
 
 
817,108

Total assets less current liabilities
  
796,856
817,108

Creditors: amounts falling due after more than one year
 7 
(937,519)
(943,393)

  

Net liabilities
  
(140,663)
(126,285)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(140,763)
(126,385)

  
(140,663)
(126,285)


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 comprehensive income 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: 




Page 1

 
LINEA NW4 LTD
REGISTERED NUMBER: 09799188
    
BALANCE SHEET (CONTINUED)
AS AT 29 SEPTEMBER 2024

................................................
Antony David Stark
Director



................................................
Gavin Hadleigh Sherman
Director

Date: 29 May 2025

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 

 
LINEA NW4 LTD


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 29 SEPTEMBER 2024



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 September 2022
100
(149,522)
(149,422)





Profit for the year
-
23,137
23,137





At 30 September 2023
100
(126,385)
(126,285)





Loss for the year
-
(14,378)
(14,378)



At 29 September 2024
100
(140,763)
(140,663)



The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
LINEA NW4 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 SEPTEMBER 2024

1.


General information

Linea NW4 Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:
Registered number: 09799188
Registered office: The Courtyard, 14a Sydenham Road, Croydon, England, CR0 2EE

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
LINEA NW4 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

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.


3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).


4.


Debtors

2024
2023
£
£


Other debtors
12,174
12,174

12,174
12,174


Page 5

 
LINEA NW4 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 SEPTEMBER 2024

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
4,236
5,900

4,236
5,900



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
6,866
6,972

Trade creditors
14,213
12,161

Other creditors
118,516
101,874

Accruals and deferred income
1,500
1,500

141,095
122,507



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
937,519
943,393

937,519
943,393


Page 6

 
LINEA NW4 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 SEPTEMBER 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
6,866
6,972


6,866
6,972


Amounts falling due 2-5 years

Bank loans
937,519
943,393


937,519
943,393


944,385
950,365



9.


Related party transactions

Included in other creditors is an amount of £118,516 (2023 : £101,873 ) due to Linea Homes Ltd.
Antony Stark and Gavin Sherman have a material interest in the above companies. There are no terms as to repayment in respect of these balances.

 
Page 7