Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-3012023-10-01falseNo description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13650924 2023-10-01 2024-09-30 13650924 2022-10-01 2023-09-30 13650924 2024-09-30 13650924 2023-09-30 13650924 c:CompanySecretary1 2023-10-01 2024-09-30 13650924 c:Director1 2023-10-01 2024-09-30 13650924 c:Director2 2023-10-01 2024-09-30 13650924 c:RegisteredOffice 2023-10-01 2024-09-30 13650924 d:CurrentFinancialInstruments 2024-09-30 13650924 d:CurrentFinancialInstruments 2023-09-30 13650924 d:Non-currentFinancialInstruments 2024-09-30 13650924 d:Non-currentFinancialInstruments 2023-09-30 13650924 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 13650924 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 13650924 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 13650924 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 13650924 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 13650924 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 13650924 d:ShareCapital 2024-09-30 13650924 d:ShareCapital 2023-09-30 13650924 d:RetainedEarningsAccumulatedLosses 2024-09-30 13650924 d:RetainedEarningsAccumulatedLosses 2023-09-30 13650924 c:OrdinaryShareClass1 2023-10-01 2024-09-30 13650924 c:OrdinaryShareClass1 2024-09-30 13650924 c:OrdinaryShareClass1 2023-09-30 13650924 c:FRS102 2023-10-01 2024-09-30 13650924 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13650924 c:FullAccounts 2023-10-01 2024-09-30 13650924 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13650924









NORMANDY LOANCO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
NORMANDY LOANCO LIMITED
 
 
COMPANY INFORMATION


Directors
A T John 
HW Directors Ltd 




Company secretary
Cossey Cosec Services Limited



Registered number
13650924



Registered office
4th Floor
24 Old Bond Street

London

W1S 4AW





 
NORMANDY LOANCO LIMITED
REGISTERED NUMBER: 13650924

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due after more than one year
 4 
370,286
370,286

Debtors: amounts falling due within one year
 4 
1
1

Cash at bank and in hand
  
19
-

  
370,306
370,287

Creditors: amounts falling due within one year
 5 
(141)
(55)

Net current assets
  
 
 
370,165
 
 
370,232

Total assets less current liabilities
  
370,165
370,232

Creditors: amounts falling due after more than one year
 6 
(370,286)
(370,286)

  

Net liabilities
  
(121)
(54)


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
(122)
(55)

Shareholders' funds
  
(121)
(54)


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.

Page 1

 
NORMANDY LOANCO LIMITED
REGISTERED NUMBER: 13650924
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 June 2025.




A T John
Director

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

Page 2

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

1.


General information

Normandy Loanco Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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. 
Revenue in respect of interest income is recognised over the period to which they relate.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

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.

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Page 3

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

2.Accounting policies (continued)


2.5
Financial instruments (continued)

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

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


4.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
370,286
370,286


2024
2023
£
£

Due within one year

Other debtors
1
1

1
1


Page 4

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

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
-
1

Other creditors
141
54

141
55



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
370,286
370,286



7.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£



Amounts falling due 2-5 years

Other loans
370,286
370,286



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares shares of £0.01 each
1
1


 
Page 5