Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-23true32024-01-01falsefalsefalsedormant3The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13146867 2024-01-01 2024-12-31 13146867 2023-01-01 2023-12-31 13146867 2024-12-31 13146867 2023-12-31 13146867 c:Director2 2024-01-01 2024-12-31 13146867 d:CurrentFinancialInstruments 2024-12-31 13146867 d:CurrentFinancialInstruments 2023-12-31 13146867 d:Non-currentFinancialInstruments 2024-12-31 13146867 d:Non-currentFinancialInstruments 2023-12-31 13146867 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13146867 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13146867 d:ShareCapital 2024-12-31 13146867 d:ShareCapital 2023-12-31 13146867 d:RetainedEarningsAccumulatedLosses 2024-12-31 13146867 d:RetainedEarningsAccumulatedLosses 2023-12-31 13146867 c:OrdinaryShareClass1 2024-01-01 2024-12-31 13146867 c:OrdinaryShareClass1 2024-12-31 13146867 c:FRS102 2024-01-01 2024-12-31 13146867 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13146867 c:FullAccounts 2024-01-01 2024-12-31 13146867 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13146867 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13146867














ELYSIAN BERKHAMSTED SERVICES LIMITED
UNAUDITED
 FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 DECEMBER 2024

 
ELYSIAN BERKHAMSTED SERVICES LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
ELYSIAN BERKHAMSTED SERVICES LIMITED
REGISTERED NUMBER:13146867

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due after more than one year
 4 
13,948
-

Debtors: amounts falling due within one year
 4 
4,650
1

  
18,598
1

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(23,846)
-

Net current (liabilities)/assets
  
 
 
(5,248)
 
 
1

  

Net (liabilities)/assets
  
(5,248)
1


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
(5,249)
-

  
(5,248)
1


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 on 23 May 2025.




G Stein
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ELYSIAN BERKHAMSTED SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Elysian Berkhamsted Services Limited is a private limited liability company registered England and Wales. It's principle place of business and registered office is at 112-116 New Oxford Street, London, WC1A 1HH.
The principal activity of the company is to operate as a leaseholder on behalf of related parties.
The company's functional and presentational currency is £ sterling.

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

Going concern

The company made a loss for the year and at the reporting date had net current liabilities and net liabilities. The directors have obtained assurance from a company under common control that funds will be made available to the company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have therefore been prepared under the going concern basis.

 
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 reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


Page 2

 
ELYSIAN BERKHAMSTED SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Basic financial instruments

The company only enters into transactions that result in basic financial instruments such as other debtors, other creditors and loans with related parties. 
Other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method less any impairment losses.



3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Debtors

2024
2023
£
£

Due after more than one year

Prepayments and accrued income
13,948
-


2024
2023
£
£

Due within one year

Other debtors
1
1

Prepayments and accrued income
4,649
-

4,650
1



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
23,246
-

Accruals and deferred income
600
-

23,846
-


Page 3

 
ELYSIAN BERKHAMSTED SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 Ordinary share of £1
1
1



7.


Contingent liabilities

The company is a chargor under a composite debenture entered into by an entity which owns the freehold property that the company will provide its services for. That entity took out a loan to finance the construction of the property. Under the terms of the composite debenture, the company's assets have been provided as security for the loan by way of a fixed and floating charge.


8.


Parent undertaking

The immediate parent undertaking is Elysian Residences Limited, a company registered in England and Wales. It's registered office address is 112-116 New Oxford Street, London, WC1A 1HH. 
The ultimate parent undertaking is Elysian Group Holdings Limited, a company registered in Jersey. It's registered office address is 1st Floor, Osprey House, Old Street, St. Helier, JE2 3RG, Jersey.

 
Page 4