Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30No description of principal activitytruetrue1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-09-15false 15140574 2023-09-14 15140574 2023-09-15 2024-09-30 15140574 2022-09-15 2023-09-14 15140574 2024-09-30 15140574 c:Director1 2023-09-15 2024-09-30 15140574 d:FreeholdInvestmentProperty 2023-09-15 2024-09-30 15140574 d:FreeholdInvestmentProperty 2024-09-30 15140574 d:CurrentFinancialInstruments 2024-09-30 15140574 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15140574 d:ShareCapital 2023-09-15 2024-09-30 15140574 d:ShareCapital 2024-09-30 15140574 d:RetainedEarningsAccumulatedLosses 2023-09-15 2024-09-30 15140574 d:RetainedEarningsAccumulatedLosses 2024-09-30 15140574 c:OrdinaryShareClass1 2023-09-15 2024-09-30 15140574 c:OrdinaryShareClass1 2024-09-30 15140574 c:FRS102 2023-09-15 2024-09-30 15140574 c:AuditExempt-NoAccountantsReport 2023-09-15 2024-09-30 15140574 c:FullAccounts 2023-09-15 2024-09-30 15140574 c:PrivateLimitedCompanyLtd 2023-09-15 2024-09-30 15140574 e:PoundSterling 2023-09-15 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15140574









PRIME 13 LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
PRIME 13 LIMITED
REGISTERED NUMBER: 15140574

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
Note
£

Fixed assets
  

Investment property
 4 
147,100

  
147,100

Current assets
  

Debtors: amounts falling due within one year
 5 
100

Cash at bank and in hand
 6 
681

  
781

Creditors: amounts falling due within one year
 7 
(146,344)

Net current (liabilities)/assets
  
 
 
(145,563)

Total assets less current liabilities
  
1,537

  

Net assets
  
1,537


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
1,437

  
1,537


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 period 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 profit and loss account 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 8 August 2025.




Page 1

 
PRIME 13 LIMITED
REGISTERED NUMBER: 15140574
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

J Singh
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
PRIME 13 LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 SEPTEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Profit for the period

-
1,437
1,437


Other comprehensive income for the period
-
-
-


Total comprehensive income for the period
-
1,437
1,437


Contributions by and distributions to owners

Shares issued during the period
100
-
100


Total transactions with owners
100
-
100


At 30 September 2024
100
1,437
1,537

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
PRIME 13 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 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 15140574. The Company's registered office is Sterling House, 71
Francis Road, Edgbaston, Birmingham, England, 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. 
The financial statements cover the period from incorporation to 30 September 2024.

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:

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 4

 
PRIME 13 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.3

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 balance sheet date in the countries where the Company operates and generates income.


 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.5

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.

 
2.6

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.

 
2.7

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 the director, during the period was as follows:


     30 September
        2024
            No.






Director
1

Page 5

 
PRIME 13 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

4.


Investment property


Freehold investment property

£



Valuation


Additions at cost
147,100



At 30 September 2024
147,100

The 2024 valuations were made by the director, on an open market value for existing use basis.


2024
£


Historic cost
147,100

147,100


5.


Debtors

2024
£


Other debtors
100

100



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
681

681


Page 6

 
PRIME 13 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
354

Other creditors
145,270

Accruals and deferred income
720

146,344


Included in other creditors is an amount owed to the director of £145,270.


8.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares shares of £1.00 each
100


On the date of incorporation the company issued 100 £1 Ordinary shares.

 
Page 7