Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-302024-10-30true222023-05-01truefalseBuying and selling of own real estate. Other letting and operating of own or leased real estateThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11969738 2023-05-01 2024-10-30 11969738 2022-05-01 2023-04-30 11969738 2024-10-30 11969738 2023-04-30 11969738 c:Director1 2023-05-01 2024-10-30 11969738 d:Buildings 2023-05-01 2024-10-30 11969738 d:Buildings 2024-10-30 11969738 d:Buildings 2023-04-30 11969738 d:CurrentFinancialInstruments 2024-10-30 11969738 d:CurrentFinancialInstruments 2023-04-30 11969738 d:Non-currentFinancialInstruments 2024-10-30 11969738 d:Non-currentFinancialInstruments 2023-04-30 11969738 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-30 11969738 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11969738 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-30 11969738 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 11969738 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-10-30 11969738 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-04-30 11969738 d:ShareCapital 2024-10-30 11969738 d:ShareCapital 2023-04-30 11969738 d:RetainedEarningsAccumulatedLosses 2024-10-30 11969738 d:RetainedEarningsAccumulatedLosses 2023-04-30 11969738 c:FRS102 2023-05-01 2024-10-30 11969738 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-10-30 11969738 c:FullAccounts 2023-05-01 2024-10-30 11969738 c:PrivateLimitedCompanyLtd 2023-05-01 2024-10-30 11969738 e:PoundSterling 2023-05-01 2024-10-30 iso4217:GBP xbrli:pure

Registered number: 11969738









A&C FLATS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 OCTOBER 2024

 
A&C FLATS LIMITED
REGISTERED NUMBER: 11969738

STATEMENT OF FINANCIAL POSITION
AS AT 30 OCTOBER 2024

30 October
30 April
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
669,000

  
-
669,000

Current assets
  

Debtors: amounts falling due within one year
 5 
-
1,522

Cash at bank and in hand
 6 
461
2,289

  
461
3,811

Creditors: amounts falling due within one year
 7 
(136,163)
(227,147)

Net current liabilities
  
 
 
(135,702)
 
 
(223,336)

Total assets less current liabilities
  
(135,702)
445,664

Creditors: amounts falling due after more than one year
 8 
-
(461,800)

  

Net liabilities
  
(135,702)
(16,136)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(135,802)
(16,236)

  
(135,702)
(16,136)


Page 1

 
A&C FLATS LIMITED
REGISTERED NUMBER: 11969738
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 OCTOBER 2024

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 period 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.

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: 




Adam Lipman
Director

Date: 28 July 2025

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

Page 2

 
A&C FLATS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 OCTOBER 2024

1.


General information

A&C Flats Limited is a private company limted by shares, incorporated in England and Wales (registration number: 11969738). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

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

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.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the period 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

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. 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 period was 2 (2023 - 2).

Page 3

 
A&C FLATS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 OCTOBER 2024

4.


Tangible fixed assets







Freehold property

£





At 1 May 2023
669,000


Disposals
(669,000)



At 30 October 2024

-






Net book value



At 30 October 2024
-



At 30 April 2023
669,000

Page 4

 
A&C FLATS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 OCTOBER 2024

5.


Debtors

30 October
30 April
2024
2023
£
£


Prepayments and accrued income
-
1,522

-
1,522



6.


Cash and cash equivalents

30 October
30 April
2024
2023
£
£

Cash at bank and in hand
461
2,289

461
2,289



7.


Creditors: Amounts falling due within one year

30 October
30 April
2024
2023
£
£

Other creditors
134,163
225,147

Accruals and deferred income
2,000
2,000

136,163
227,147



8.


Creditors: Amounts falling due after more than one year

30 October
30 April
2024
2023
£
£

Bank loans
-
461,800

-
461,800


Page 5

 
A&C FLATS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 OCTOBER 2024

9.


Loans


Analysis of the maturity of loans is given below:


30 October
30 April
2024
2023
£
£




Amounts falling due after more than 5 years

Bank loans
-
461,800

-
461,800

-
461,800


 
Page 6