Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false12024-01-01No description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04402088 2024-01-01 2024-12-31 04402088 2023-01-01 2023-12-31 04402088 2024-12-31 04402088 2023-12-31 04402088 c:CompanySecretary1 2024-01-01 2024-12-31 04402088 c:Director1 2024-01-01 2024-12-31 04402088 c:RegisteredOffice 2024-01-01 2024-12-31 04402088 d:Buildings d:LongLeaseholdAssets 2024-12-31 04402088 d:Buildings d:LongLeaseholdAssets 2023-12-31 04402088 d:CurrentFinancialInstruments 2024-12-31 04402088 d:CurrentFinancialInstruments 2023-12-31 04402088 d:Non-currentFinancialInstruments 2024-12-31 04402088 d:Non-currentFinancialInstruments 2023-12-31 04402088 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04402088 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04402088 d:ShareCapital 2024-12-31 04402088 d:ShareCapital 2023-12-31 04402088 d:CapitalRedemptionReserve 2024-12-31 04402088 d:CapitalRedemptionReserve 2023-12-31 04402088 d:RetainedEarningsAccumulatedLosses 2024-12-31 04402088 d:RetainedEarningsAccumulatedLosses 2023-12-31 04402088 c:FRS102 2024-01-01 2024-12-31 04402088 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04402088 c:FullAccounts 2024-01-01 2024-12-31 04402088 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04402088 6 2024-01-01 2024-12-31 04402088 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 04402088







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


CUFFE HOLDINGS LIMITED






































       img4d1d.png            

 


CUFFE HOLDINGS LIMITED
 


 
COMPANY INFORMATION


Director
A C Cowdery 




Company secretary
I Darrah



Registered number
04402088



Registered office
131-133 Red Lion Road

Surbiton

Surrey

KT6 7RQ




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


CUFFE HOLDINGS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


CUFFE HOLDINGS LIMITED
REGISTERED NUMBER:04402088



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
11,025,000
11,025,000

Investments
 5 
1
1

  
11,025,001
11,025,001

Current assets
  

Debtors: amounts falling due after more than one year
 6 
-
10,000

Debtors: amounts falling due within one year
 6 
36,280
312,063

Cash at bank and in hand
  
4,069,829
3,772,982

  
4,106,109
4,095,045

Creditors: amounts falling due within one year
 7 
(183,994)
(158,020)

Net current assets
  
 
 
3,922,115
 
 
3,937,025

Total assets less current liabilities
  
14,947,116
14,962,026

Provisions for liabilities
  

Deferred tax
  
(370,511)
(370,511)

  
 
 
(370,511)
 
 
(370,511)

Net assets
  
14,576,605
14,591,515


Capital and reserves
  

Called up share capital 
  
100
100

Capital redemption reserve
  
5,000
5,000

Profit and loss account
  
14,571,505
14,586,415

  
14,576,605
14,591,515


Page 1

 


CUFFE HOLDINGS LIMITED
REGISTERED NUMBER:04402088


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

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 income and retained earnings 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 C Cowdery
Director

Date: 11 June 2025

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

Page 2

 


CUFFE HOLDINGS LIMITED
 


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

1.


General information

Cuffe Holdings Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number, registered office and principal place of business is disclosed in the company information page.

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 generated via rental income from operating leases and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

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.

 
2.4

Valuation of investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

 
2.5

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 


CUFFE HOLDINGS LIMITED
 


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

2.Accounting policies (continued)

 
2.7

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 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 except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.



3.


Employees




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

Page 4

 


CUFFE HOLDINGS LIMITED
 


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

4.


Tangible fixed assets





Long-term leasehold property

£



Cost or valuation


At 1 January 2024
11,025,000



At 31 December 2024

11,025,000






Net book value



At 31 December 2024
11,025,000



At 31 December 2023
11,025,000


5.


Fixed asset investments





Investment in joint ventures

£



Cost or valuation


At 1 January 2024
1



At 31 December 2024
1




Page 5

 


CUFFE HOLDINGS LIMITED
 


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

6.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
-
10,000

-
10,000


2024
2023
£
£

Due within one year

Trade debtors
3,742
7,913

Other debtors
16,536
300,045

Prepayments and accrued income
16,002
4,105

36,280
312,063



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
13,070
-

Corporation tax
133,622
118,453

Accruals and deferred income
37,302
39,567

183,994
158,020



8.


Related party transactions

At the balance sheet date, the director owed the company £nil (2023 - £300,000). The following transactions subsided during the year:


2024
2023
£
£

Balance outstanding at beginning of year
300,000
-
Amounts advanced
134,226
302,937
Amounts repaid
(434,226)
(2,937)
Balance outstanding at end of year
-
300,000

 
Page 6