Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false02024-01-10false0No description of principal activitytruefalse 15402656 2024-01-09 15402656 2024-01-10 2024-09-30 15402656 2023-01-10 2024-01-09 15402656 2024-09-30 15402656 c:Director1 2024-01-10 2024-09-30 15402656 d:FreeholdInvestmentProperty 2024-01-10 2024-09-30 15402656 d:FreeholdInvestmentProperty 2024-09-30 15402656 d:CurrentFinancialInstruments 2024-09-30 15402656 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15402656 d:ShareCapital 2024-09-30 15402656 d:RetainedEarningsAccumulatedLosses 2024-09-30 15402656 c:FRS102 2024-01-10 2024-09-30 15402656 c:AuditExempt-NoAccountantsReport 2024-01-10 2024-09-30 15402656 c:FullAccounts 2024-01-10 2024-09-30 15402656 c:PrivateLimitedCompanyLtd 2024-01-10 2024-09-30 15402656 6 2024-01-10 2024-09-30 15402656 e:PoundSterling 2024-01-10 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 15402656










HDL HOLDINGS (NORFOLK) LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
HDL HOLDINGS (NORFOLK) LTD
REGISTERED NUMBER:15402656

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
100

Investment property
 5 
2,041,317

  
2,041,417

Current assets
  

Work in progress
  
474,791

  
474,791

Creditors: amounts falling due within one year
 6 
(423,053)

Net current assets
  
 
 
51,738

Total assets less current liabilities
  
2,093,155

  

Net assets
  
2,093,155


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
2,093,055

  
2,093,155

Page 1

 
HDL HOLDINGS (NORFOLK) LTD
REGISTERED NUMBER:15402656
    
STATEMENT OF FINANCIAL POSITION (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 period 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 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: 




Mr M P Webb
Director

Date: 24 June 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
HDL HOLDINGS (NORFOLK) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

HDL Holdings (Norfolk) Ltd is a private company limited by shares and incorporated in England
and Wales, registration number 15402656. The registered office is Unit 5 Snetterton Business Park,
Snetterton, Norwich, Norfolk, NR16 2JU.

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

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.


 
2.3

Investment property

Investment property is carried at fair value determined annually by the directors 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

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 reporting 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 reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Work in progress

IWork in progress is valued at the lower of cost and net realisable value. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Net realisable value is based on estimated selling price less further costs to completion and disposal. Provision is made for any foreseeable losses where appropriate.

Page 3

 
HDL HOLDINGS (NORFOLK) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.6

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.

  
2.7

Group accounts exemption

The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.

The average monthly number of employees, including directors, during the period was 0.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
100



At 30 September 2024
100




Page 4

 
HDL HOLDINGS (NORFOLK) LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

5.


Investment property


Freehold investment property

£



Valuation


Additions at cost
2,041,317



At 30 September 2024
2,041,317

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



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2024
£


Historic cost
2,041,317

2,041,317


6.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
423,053

423,053



7.


Related party transactions

The company has taken advantage of the exemption under 33.1A, allowing owned group members to depart form the requirements to disclose transactions with other group companies.

Page 5