Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312025-05-30false2023-09-01falseRental of property11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12839377 2023-09-01 2024-08-31 12839377 2022-09-01 2023-08-31 12839377 2024-08-31 12839377 2023-08-31 12839377 c:Director1 2023-09-01 2024-08-31 12839377 d:CurrentFinancialInstruments 2024-08-31 12839377 d:CurrentFinancialInstruments 2023-08-31 12839377 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12839377 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12839377 d:ShareCapital 2024-08-31 12839377 d:ShareCapital 2023-08-31 12839377 d:RetainedEarningsAccumulatedLosses 2024-08-31 12839377 d:RetainedEarningsAccumulatedLosses 2023-08-31 12839377 c:OrdinaryShareClass1 2023-09-01 2024-08-31 12839377 c:OrdinaryShareClass1 2024-08-31 12839377 c:OrdinaryShareClass1 2023-08-31 12839377 c:FRS102 2023-09-01 2024-08-31 12839377 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12839377 c:FullAccounts 2023-09-01 2024-08-31 12839377 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12839377 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12839377









NEWBURY HOUSE DEVELOPMENT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
NEWBURY HOUSE DEVELOPMENT LIMITED
REGISTERED NUMBER: 12839377

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
 4 
7,270,528
6,720,827

  
7,270,528
6,720,827

Creditors: amounts falling due within one year
 5 
(7,281,104)
(6,721,167)

Net current liabilities
  
 
 
(10,576)
 
 
(340)

Total assets less current liabilities
  
(10,576)
(340)

Net liabilities
  
(10,576)
(340)


Capital and reserves
  

Called up share capital 
 6 
10
10

Profit and loss account
  
(10,586)
(350)

  
(10,576)
(340)


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 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 by: 


A J Harman
Director

Date: 30 May 2025

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

Page 1

 
NEWBURY HOUSE DEVELOPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

The Company is a limited liability company incorporated in England and Wales on 26 August 2020.  The registered office is April's End, 75 Penn Road, Beaconsfield, Bucks, HP9 2LW. 

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:

  
2.3

Revenue

Rental income is recognised on a straight line basis over the period of the lease.

 
2.4

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.  Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

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

 
2.5

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

Page 2

 
NEWBURY HOUSE DEVELOPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Stocks

2024
2023
£
£

Development property
7,270,528
6,720,827

7,270,528
6,720,827



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
7,281,104
6,721,167

7,281,104
6,721,167


Other creditors relates to amounts due to the shareholder of the Company or his related companies. The amounts are unsecured, interest free and will not be repaid until the resources of the Company allow.


6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10 (2023 - 10) Ordinary shares shares of £1 each
10
10


Page 3