Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01true11truefalseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04881548 2023-10-01 2024-09-30 04881548 2022-10-01 2023-09-30 04881548 2024-09-30 04881548 2023-09-30 04881548 c:Director1 2023-10-01 2024-09-30 04881548 d:CurrentFinancialInstruments 2024-09-30 04881548 d:CurrentFinancialInstruments 2023-09-30 04881548 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 04881548 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 04881548 d:ShareCapital 2024-09-30 04881548 d:ShareCapital 2023-09-30 04881548 d:RetainedEarningsAccumulatedLosses 2024-09-30 04881548 d:RetainedEarningsAccumulatedLosses 2023-09-30 04881548 c:FRS102 2023-10-01 2024-09-30 04881548 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04881548 c:FullAccounts 2023-10-01 2024-09-30 04881548 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04881548 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered Number:04881548













CHAPEL DEVELOPMENTS (EAST ANGLIA) LTD




UNAUDITED

FINANCIAL STATEMENTS
 
PAGES FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024











 
CHAPEL DEVELOPMENTS (EAST ANGLIA) LTD
 


CONTENTS



Page
Balance Sheet
1 - 2
Notes to the Financial Statements
3 - 4


 
CHAPEL DEVELOPMENTS (EAST ANGLIA) LTD
REGISTERED NUMBER:04881548


BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
284,042
211,226

Cash at bank and in hand
  
2,522
11,572

  
286,564
222,798

Creditors: amounts falling due within one year
 5 
(314,761)
(242,354)

Net current liabilities
  
 
 
(28,197)
 
 
(19,556)

Total assets less current liabilities
  
(28,197)
(19,556)

  

Net liabilities
  
(28,197)
(19,556)


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(28,199)
(19,558)

  
(28,197)
(19,556)


- 1 -



 
CHAPEL DEVELOPMENTS (EAST ANGLIA) LTD
REGISTERED NUMBER:04881548

    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 profit and loss account 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 26 June 2025.




Mr G J Sallows
Director

The notes on pages 3 to 4 form part of these financial statements.


- 2 -



 
CHAPEL DEVELOPMENTS (EAST ANGLIA) LTD
 

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

1.


General information

Chapel Developments (East Anglia) Limited (the "Company") is a private limited company by shares and incorporated and domiciled in England. The address of the registered office is 820 The Crescent, Colchester Business Park, Colchester, Essex, CO4 9YQ.

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 director is satisfied that the company has adequate resources to continue in operational existence for the foreseeable future and for a period of at least 12 months from the date of approving these financial statements, and is continuing to provide financial support. For this reason the director has adopted a going concern basis in preparing the accounts.

 
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 balance sheet 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 balance sheet 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 balance sheet date.



- 3 -



 
CHAPEL DEVELOPMENTS (EAST ANGLIA) LTD
 

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

2.Accounting policies (continued)

 
2.4

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.
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 Profit and Loss Account.


3.


Employees

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


4.


Debtors

2024
2023
£
£


Other debtors
284,042
211,226



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,460
1,372

Other creditors
312,301
240,982

314,761
242,354


 

- 4 -