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 2006.1falsetrue2023-10-01No description of principal activity1falsefalse 14394743 2023-10-01 2024-09-30 14394743 2022-10-03 2023-09-30 14394743 2024-09-30 14394743 2023-09-30 14394743 c:Director1 2023-10-01 2024-09-30 14394743 d:PlantMachinery 2023-10-01 2024-09-30 14394743 d:PlantMachinery 2024-09-30 14394743 d:PlantMachinery 2023-09-30 14394743 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 14394743 d:CurrentFinancialInstruments 2024-09-30 14394743 d:CurrentFinancialInstruments 2023-09-30 14394743 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 14394743 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 14394743 d:ShareCapital 2024-09-30 14394743 d:ShareCapital 2023-09-30 14394743 d:RetainedEarningsAccumulatedLosses 2024-09-30 14394743 d:RetainedEarningsAccumulatedLosses 2023-09-30 14394743 c:FRS102 2023-10-01 2024-09-30 14394743 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 14394743 c:FullAccounts 2023-10-01 2024-09-30 14394743 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 14394743 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 14394743









LANCASTER HOMES (WEST BYFLEET) LTD)







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
LANCASTER HOMES (WEST BYFLEET) LTD)
REGISTERED NUMBER: 14394743

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,841
-

Current assets
  

Stocks
  
1,139,832
588,428

Debtors: amounts falling due within one year
 5 
8,979
5,231

Cash at bank and in hand
 6 
12,537
36,370

  
1,161,348
630,029

Creditors: amounts falling due within one year
 7 
(1,199,750)
(632,024)

Net current liabilities
  
 
 
(38,402)
 
 
(1,995)

Total assets less current liabilities
  
(36,561)
(1,995)

  

Net liabilities
  
(36,561)
(1,995)


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(36,563)
(1,997)

  
(36,561)
(1,995)


Page 1

 
LANCASTER HOMES (WEST BYFLEET) LTD)
REGISTERED NUMBER: 14394743
    
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 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 6 June 2025.




R A Newbold
Director

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

Page 2

 
LANCASTER HOMES (WEST BYFLEET) LTD)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Lancaster Homes (West Byfleet) Ltd ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, United Kingdom, E11 1GA.
The principal activity of the Company is development of building projects.

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

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 3

 
LANCASTER HOMES (WEST BYFLEET) LTD)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, 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.

 
2.7

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

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


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
2,302



At 30 September 2024

2,302



Depreciation


Charge for the year on owned assets
461



At 30 September 2024

461



Net book value



At 30 September 2024
1,841



At 30 September 2023
-

Page 4

 
LANCASTER HOMES (WEST BYFLEET) LTD)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Other debtors
8,979
5,231



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
12,537
36,370



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
8,341
-

Other creditors
1,189,909
630,824

Accruals and deferred income
1,500
1,200

1,199,750
632,024


 
Page 5