Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31false112023-09-01No description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11522477 2023-09-01 2024-08-31 11522477 2022-09-01 2023-08-31 11522477 2024-08-31 11522477 2023-08-31 11522477 c:Director1 2023-09-01 2024-08-31 11522477 d:CurrentFinancialInstruments 2024-08-31 11522477 d:CurrentFinancialInstruments 2023-08-31 11522477 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 11522477 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 11522477 d:ShareCapital 2024-08-31 11522477 d:ShareCapital 2023-08-31 11522477 d:RetainedEarningsAccumulatedLosses 2024-08-31 11522477 d:RetainedEarningsAccumulatedLosses 2023-08-31 11522477 c:OrdinaryShareClass1 2023-09-01 2024-08-31 11522477 c:OrdinaryShareClass1 2024-08-31 11522477 c:OrdinaryShareClass1 2023-08-31 11522477 c:FRS102 2023-09-01 2024-08-31 11522477 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11522477 c:FullAccounts 2023-09-01 2024-08-31 11522477 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11522477 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11522477









EASTMOUNT 02 LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
EASTMOUNT 02 LIMITED
REGISTERED NUMBER: 11522477

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
 4 
701,935
701,935

Cash at bank and in hand
 5 
5,911
29,887

  
707,846
731,822

Creditors: amounts falling due within one year
 6 
(649,734)
(711,534)

Net current assets
  
 
 
58,112
 
 
20,288

Total assets less current liabilities
  
58,112
20,288

  

Net assets
  
58,112
20,288


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
58,111
20,287

  
58,112
20,288


Page 1

 
EASTMOUNT 02 LIMITED
REGISTERED NUMBER: 11522477
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 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 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: 




M J Keats
Director

Date: 14 July 2025

Page 2

 
EASTMOUNT 02 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Eastmount 02 Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (registration number: 11522477). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The functional currency of the Company is Pound Sterling (£ GBP).

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

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

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.

 
2.4

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 1 (2023 - 1).

Page 3

 
EASTMOUNT 02 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Stocks

2024
2023
£
£

Land and buildings
701,935
701,935

701,935
701,935



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,911
29,887

5,911
29,887



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
642,534
702,534

Amounts owed to related undertakings
5,400
5,400

Accruals and deferred income
1,800
3,600

649,734
711,534



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



8.


Controlling party and ultimate parent company

The ultimate parent company is Eastmount Holdings Limited, a company incorporated in England and Wales. 

 
Page 4