Caseware UK (AP4) 2024.0.164 2024.0.164 falsefalse2023-09-01No description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13549151 2023-09-01 2024-08-31 13549151 2022-09-01 2023-08-31 13549151 2024-08-31 13549151 2023-08-31 13549151 c:Director1 2023-09-01 2024-08-31 13549151 c:Director2 2023-09-01 2024-08-31 13549151 d:CurrentFinancialInstruments 2024-08-31 13549151 d:CurrentFinancialInstruments 2023-08-31 13549151 d:Non-currentFinancialInstruments 2024-08-31 13549151 d:Non-currentFinancialInstruments 2023-08-31 13549151 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 13549151 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 13549151 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 13549151 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 13549151 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-08-31 13549151 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-08-31 13549151 d:ShareCapital 2024-08-31 13549151 d:ShareCapital 2023-08-31 13549151 d:RetainedEarningsAccumulatedLosses 2024-08-31 13549151 d:RetainedEarningsAccumulatedLosses 2023-08-31 13549151 c:FRS102 2023-09-01 2024-08-31 13549151 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13549151 c:FullAccounts 2023-09-01 2024-08-31 13549151 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13549151 2 2023-09-01 2024-08-31 13549151 6 2023-09-01 2024-08-31 13549151 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 13549151









Casson Square Nominees Limited







Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 August 2024

 
Casson Square Nominees Limited
Registered number: 13549151

Balance Sheet
As at 31 August 2024

As restated
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
2
2

  
2
2

Current assets
  

Debtors: amounts falling due within one year
 5 
17,928,082
17,921,332

Cash at bank and in hand
 6 
1,116,400
1,307,289

  
19,044,482
19,228,621

Creditors: amounts falling due within one year
 7 
(134,609)
(134,199)

Net current assets
  
 
 
18,909,873
 
 
19,094,422

Total assets less current liabilities
  
18,909,875
19,094,424

Creditors: amounts falling due after more than one year
 8 
(18,275,800)
(18,275,800)

  

Net assets
  
634,075
818,624


Capital and reserves
  

Called up share capital 
  
1,199,200
1,199,200

Profit and loss account
  
(565,125)
(380,576)

  
634,075
818,624


Page 1

 
Casson Square Nominees Limited
Registered number: 13549151
    
Balance Sheet (continued)
As at 31 August 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 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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




A Podrojski
R Shai
Director
Director


Date: 27 June 2025
Date:27 June 2025

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

Page 2

 
Casson Square Nominees Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 August 2024

1.


General information

Casson Square Nominees Limited is a private company, limited by shares, incorporated on 5 August 2021 in England and Wales (registered number 13549151). The company's registered address is 101 New Cavendish Street, 1st Floor South, London, England, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the company. 

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

Interest income

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

 
2.3

Borrowing costs

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

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

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.

 
2.6

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.

 
2.7

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 directors, during the year was 2 (2023 - 2).

Page 3

 
Casson Square Nominees Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 August 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2023
2



At 31 August 2024
2





5.


Debtors

As restated
2024
2023
£
£


Amounts owed by group undertakings
16,902,385
17,031,885

Other debtors
823,197
585,697

Prepayments and accrued income
202,500
303,750

17,928,082
17,921,332



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,116,400
1,307,289

1,116,400
1,307,289


Page 4

 
Casson Square Nominees Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 August 2024

7.


Creditors: Amounts falling due within one year

As restated
2024
2023
£
£

Other taxation and social security
3,135
3,225

Other creditors
126,974
126,974

Accruals and deferred income
4,500
4,000

134,609
134,199



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
18,275,800
18,275,800

18,275,800
18,275,800



9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£



Amounts falling due after more than one year

Other loans
18,275,800
18,275,800

18,275,800
18,275,800


18,275,800
18,275,800



10.


Prior year adjustment

A prior year adjustment has been made to correctly reflect amounts owed to the company and amounts due from the company. The impact of this adjustment is an increase in debtors and an increase in creditors. There is no impact on reserves.

 
Page 5