Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-242024-12-242023-12-25false22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06139640 2023-12-25 2024-12-24 06139640 2022-12-25 2023-12-24 06139640 2024-12-24 06139640 2023-12-24 06139640 c:Director4 2023-12-25 2024-12-24 06139640 c:Director5 2023-12-25 2024-12-24 06139640 d:Buildings 2024-12-24 06139640 d:Buildings 2023-12-24 06139640 d:CurrentFinancialInstruments 2024-12-24 06139640 d:CurrentFinancialInstruments 2023-12-24 06139640 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-24 06139640 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-24 06139640 d:ShareCapital 2024-12-24 06139640 d:ShareCapital 2023-12-24 06139640 d:CapitalRedemptionReserve 2023-12-25 2024-12-24 06139640 d:CapitalRedemptionReserve 2024-12-24 06139640 d:CapitalRedemptionReserve 2023-12-24 06139640 d:RetainedEarningsAccumulatedLosses 2024-12-24 06139640 d:RetainedEarningsAccumulatedLosses 2023-12-24 06139640 c:FRS102 2023-12-25 2024-12-24 06139640 c:AuditExempt-NoAccountantsReport 2023-12-25 2024-12-24 06139640 c:FullAccounts 2023-12-25 2024-12-24 06139640 c:PrivateLimitedCompanyLtd 2023-12-25 2024-12-24 06139640 5 2023-12-25 2024-12-24 06139640 e:PoundSterling 2023-12-25 2024-12-24 iso4217:GBP xbrli:pure
Registered number: 06139640








CARLISLE MANSIONS WEST (FREEHOLD) LIMITED
 
DIRECTORS' REPORT AND FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 24 DECEMBER 2024

 
CARLISLE MANSIONS WEST (FREEHOLD) LIMITED
REGISTERED NUMBER: 06139640

STATEMENT OF FINANCIAL POSITION
AS AT 24 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,500
4,500

  
4,500
4,500

Current assets
  

Debtors: amounts falling due within one year
 5 
5,440
1,650

Cash at bank and in hand
 6 
77,226
87,991

  
82,666
89,641

Creditors: amounts falling due within one year
 7 
(28,390)
(27,230)

Net current assets
  
 
 
54,276
 
 
62,411

Total assets less current liabilities
  
58,776
66,911

  

Net assets
  
58,776
66,911


Capital and reserves
  

Called up share capital 
  
42
42

Capital reserve
 8 
49,428
49,428

Profit and loss account
 8 
9,306
17,441

  
58,776
66,911


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.


 
Page 1

 
CARLISLE MANSIONS WEST (FREEHOLD) LIMITED
REGISTERED NUMBER: 06139640
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 24 DECEMBER 2024

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.




S. L. Macdonald Eggers
J. A. Drabble
Director
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
CARLISLE MANSIONS WEST (FREEHOLD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 DECEMBER 2024

1.


General information

Carlisle Mansions West (Freehold) Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.

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

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 comprises fees received for lease extensions, ground rents and other related property receipts.

 
2.3

Tangible fixed assets

Tangible fixed assets are stated at estimated cost. No depreciation is provided in respect of the asset as it is considered insignificant.

 
2.4

Debtors

Short term debtors are measured at transaction price.

 
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.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
CARLISLE MANSIONS WEST (FREEHOLD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

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 the Statement of income and retained earnings.
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.


 
2.8

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 reporting date in the countries where the Company operates and generates income.



3.


Employees

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

Page 4

 
CARLISLE MANSIONS WEST (FREEHOLD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 DECEMBER 2024

4.


Tangible fixed assets





Land and buildings

£



Cost or valuation


At 25 December 2023
4,500



At 24 December 2024

4,500






Net book value



At 24 December 2024
4,500



At 24 December 2023
4,500

Fixed assets comprise the estimated value of the freehold interest after long lease extensions were granted. No depreciation is provided as it is considered insignificant.


5.


Debtors

2024
2023
£
£


Due from Carlisle Mansions West Service Charge
4,980
1,650

Ground Rents Due
460
-

5,440
1,650



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
77,226
87,991

77,226
87,991


Page 5

 
CARLISLE MANSIONS WEST (FREEHOLD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
8,081
8,081

Trade creditors
2,280
-

Other creditors
15,629
15,879

Accruals
2,400
3,270

28,390
27,230



8.


Reserves

Capital reserve

When the company was formed, monies were collected from shareholders in order to acquire the freehold interest in Carlisle Mansions West. After acquisition of the freehold interest, leases were extended for the shareholders/ leaseholders for a cost and any excess monies were returned to the shareholders of £2,581.07 per Flat. The balance was retained to provide working capital for the company at the time. This amounted to £49,428 and in 2022, this was transferred to a Capital Reserve from loans to show the nature of these monies.

 
Page 6