Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-302024-04-300falsetrue2023-05-01falseNo description of principal activity0falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13328076 2023-05-01 2024-04-30 13328076 2022-05-01 2023-04-30 13328076 2024-04-30 13328076 2023-04-30 13328076 c:Director1 2023-05-01 2024-04-30 13328076 d:CurrentFinancialInstruments 2024-04-30 13328076 d:CurrentFinancialInstruments 2023-04-30 13328076 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 13328076 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 13328076 d:ShareCapital 2024-04-30 13328076 d:ShareCapital 2023-04-30 13328076 d:RetainedEarningsAccumulatedLosses 2024-04-30 13328076 d:RetainedEarningsAccumulatedLosses 2023-04-30 13328076 c:FRS102 2023-05-01 2024-04-30 13328076 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13328076 c:FullAccounts 2023-05-01 2024-04-30 13328076 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13328076 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 13328076









TAB PROPERTY SPV2 LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
TAB PROPERTY SPV2 LIMITED
REGISTERED NUMBER: 13328076

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
3,324,064
1

  
3,324,064
1

Creditors: amounts falling due within one year
 5 
(3,413,778)
-

Net current (liabilities)/assets
  
 
 
(89,714)
 
 
1

Total assets less current liabilities
  
(89,714)
1

  

Net (liabilities)/assets
  
(89,714)
1


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(89,715)
-

  
(89,714)
1


Page 1

 
TAB PROPERTY SPV2 LIMITED
REGISTERED NUMBER: 13328076
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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: 




Duncan Lloyd Kreeger
Director

Date: 24 July 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
TAB PROPERTY SPV2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

TAB Property SPV2 Limited is a private company limited by shares and incorporated in England & Wales (registered number 13328076). The registered office is 101 New Cavendish Street, First Floor South, London, United Kingdom, W1W 6XH.
The accounts have been prepared in GBP sterling, which is also 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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 is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
TAB PROPERTY SPV2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.3

Borrowing costs

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

 
2.4

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.

 
2.5

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 Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


Debtors

2024
2023
£
£


Loans
3,047,563
-

Called up share capital not paid
1
1

Prepayments and accrued income
276,500
-

3,324,064
1



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Loans
1,500,000
-

Other creditors
1,912,278
-

Accruals and deferred income
1,500
-

3,413,778
-


 
Page 4