Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-10-01false2truefalse 12125998 2023-10-01 2024-09-30 12125998 2022-10-01 2023-09-30 12125998 2024-09-30 12125998 2023-09-30 12125998 c:Director3 2023-10-01 2024-09-30 12125998 d:CurrentFinancialInstruments 2024-09-30 12125998 d:CurrentFinancialInstruments 2023-09-30 12125998 d:Non-currentFinancialInstruments 2024-09-30 12125998 d:Non-currentFinancialInstruments 2023-09-30 12125998 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12125998 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12125998 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 12125998 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 12125998 d:ShareCapital 2024-09-30 12125998 d:ShareCapital 2023-09-30 12125998 d:RetainedEarningsAccumulatedLosses 2024-09-30 12125998 d:RetainedEarningsAccumulatedLosses 2023-09-30 12125998 c:OrdinaryShareClass1 2023-10-01 2024-09-30 12125998 c:OrdinaryShareClass1 2024-09-30 12125998 c:OrdinaryShareClass1 2023-09-30 12125998 c:FRS102 2023-10-01 2024-09-30 12125998 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12125998 c:FullAccounts 2023-10-01 2024-09-30 12125998 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12125998 2 2023-10-01 2024-09-30 12125998 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12125998









BELL PLACE DEVELOPMENT LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
BELL PLACE DEVELOPMENT LTD
REGISTERED NUMBER: 12125998

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
1,670,678
1,670,678

Cash at bank and in hand
  
111
78

  
1,670,789
1,670,756

Creditors: amounts falling due within one year
 4 
(578,095)
(309,695)

Net current assets
  
 
 
1,092,694
 
 
1,361,061

Total assets less current liabilities
  
1,092,694
1,361,061

Creditors: amounts falling due after more than one year
 5 
(2,499,999)
(2,296,597)

  

Net liabilities
  
(1,407,305)
(935,536)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(1,407,405)
(935,636)

  
(1,407,305)
(935,536)


Page 1

 
BELL PLACE DEVELOPMENT LTD
REGISTERED NUMBER: 12125998
    
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 10 July 2025.




Sandeep Singh Channa
Director

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

Page 2

 
BELL PLACE DEVELOPMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 12125998. The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, B16 8SP.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

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.

Cash flow
Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company.

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
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 weighted average 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.

 
2.5

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.

Page 3

 
BELL PLACE DEVELOPMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,361
7,301

Other taxation and social security
2,852
2,693

Other creditors
570,162
296,941

Accruals and deferred income
3,720
2,760

578,095
309,695



5.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
2,499,999
2,296,597

2,499,999
2,296,597


The following liabilities were secured:

2024
2023
£
£



Other creditors
2,499,999
2,296,597

2,499,999
2,296,597

Details of security provided:

Other creditors includes loans which are secured against the assets of the company.

Page 4

 
BELL PLACE DEVELOPMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



7.


Related party transactions

As at the balance sheet date £570,162 (2023: £296,941) was due to the director. This loan is interest free and repayable on demand.

 
Page 5