Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30false2023-10-01No description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13613827 2023-10-01 2024-09-30 13613827 2022-10-01 2023-09-30 13613827 2024-09-30 13613827 2023-09-30 13613827 c:Director1 2023-10-01 2024-09-30 13613827 d:FreeholdInvestmentProperty 2023-10-01 2024-09-30 13613827 d:FreeholdInvestmentProperty 2024-09-30 13613827 d:FreeholdInvestmentProperty 2023-09-30 13613827 d:CurrentFinancialInstruments 2024-09-30 13613827 d:CurrentFinancialInstruments 2023-09-30 13613827 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 13613827 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 13613827 d:ShareCapital 2024-09-30 13613827 d:ShareCapital 2023-09-30 13613827 d:RetainedEarningsAccumulatedLosses 2024-09-30 13613827 d:RetainedEarningsAccumulatedLosses 2023-09-30 13613827 c:FRS102 2023-10-01 2024-09-30 13613827 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13613827 c:FullAccounts 2023-10-01 2024-09-30 13613827 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13613827 2 2023-10-01 2024-09-30 13613827 6 2023-10-01 2024-09-30 13613827 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered number: 13613827














BELLNASH LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
BELLNASH LIMITED
REGISTERED NUMBER:13613827

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

As restated
2024
2023

Fixed assets
  

Investments
  
830
325

Investment property
  
1,129,929
865,737

  
1,130,759
866,062

Current assets
  

Debtors: amounts falling due within one year
  
6,145,343
2,194,908

Current asset investments
  
63,171
49,235

Cash at bank and in hand
  
12,312
23,013

  
6,220,826
2,267,156

Creditors: amounts falling due within one year
  
(7,227,514)
(3,121,823)

Net current liabilities
  
 
 
(1,006,688)
 
 
(854,667)

Total assets less current liabilities
  
124,071
11,395

  

Net assets
  
£124,071
£11,395


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
123,871
11,195

  
£124,071
£11,395


Page 1

 
BELLNASH LIMITED
REGISTERED NUMBER:13613827

BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 on 25 June 2025.




................................................
Kalpna Naishad Patel
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
BELLNASH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Bellnash Limited is a private company limited by shares and incoroporated in England and Wales under company number  13613827. The registered office of the company is Henwood House, Henwood, Ashford, Kent, England, TN24 8DH.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
BELLNASH LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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 balance sheet date in the countries where the Company operates and generates income.


 
2.6

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.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.8

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.9

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.

 
2.10

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.

Page 4

 
BELLNASH LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.11

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 the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Average number of employees
2
2


4.


Fixed asset investments





Investments in subsidiary companies
Investments in associates
Total



Cost or valuation


At 1 October 2023
-
325
325


Additions
500
5
505



At 30 September 2024
£500
£330
£830




Page 5

 
BELLNASH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Investment property


Freehold investment property



Valuation


At 1 October 2023
865,737


Additions at cost
264,192



At 30 September 2024
1,129,929

The 2024 valuations were made by the directors, on an open market value for existing use basis.








6.


Debtors

2024
2023


Other debtors
6,144,068
2,194,482

Prepayments and accrued income
1,275
426

£6,145,343
£2,194,908



7.


Current asset investments

2024
2023

Unlisted investments
£63,171
£49,235



8.


Cash and cash equivalents

2024
2023

Cash at bank and in hand
£12,312
£23,013


Page 6

 
BELLNASH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9.


Creditors: Amounts falling due within one year

2024
2023

Corporation tax
32,808
2,626

Other creditors
7,189,883
3,117,997

Accruals and deferred income
4,823
1,200

£7,227,514
£3,121,823



Page 7