Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01No description of principal activityfalsetrue34falsetrue 11138643 2024-01-01 2024-12-31 11138643 2023-01-01 2023-12-31 11138643 2024-12-31 11138643 2023-12-31 11138643 c:Director2 2024-01-01 2024-12-31 11138643 c:Director4 2024-01-01 2024-12-31 11138643 c:Director4 2024-12-31 11138643 c:Director6 2024-01-01 2024-12-31 11138643 c:Director7 2024-01-01 2024-12-31 11138643 c:Director7 2024-12-31 11138643 c:Director8 2024-01-01 2024-12-31 11138643 c:Director8 2024-12-31 11138643 c:RegisteredOffice 2024-01-01 2024-12-31 11138643 d:CurrentFinancialInstruments 2024-12-31 11138643 d:CurrentFinancialInstruments 2023-12-31 11138643 d:ShareCapital 2024-12-31 11138643 d:ShareCapital 2023-12-31 11138643 d:RetainedEarningsAccumulatedLosses 2024-12-31 11138643 d:RetainedEarningsAccumulatedLosses 2023-12-31 11138643 c:EntityNoLongerTradingButTradedInPast 2024-01-01 2024-12-31 11138643 c:FRS102 2024-01-01 2024-12-31 11138643 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11138643 c:FullAccounts 2024-01-01 2024-12-31 11138643 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11138643 2 2024-01-01 2024-12-31 11138643 6 2024-01-01 2024-12-31 11138643 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 11138643







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


SAIL STREET HOLDINGS LIMITED






































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SAIL STREET HOLDINGS LIMITED
 


 
COMPANY INFORMATION


Directors
G C Brown 
J G Shell (resigned 9 December 2024)
P J Carr 
M Davis (appointed 9 December 2024)
H Robertson (appointed 9 December 2024)




Registered number
11138643



Registered office
Neighbourly Training Centre
Building 4 Brackley Campus

Buckingham Road

Brackley

Northamptonshire

NN13 7EL




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


SAIL STREET HOLDINGS LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 3


 


SAIL STREET HOLDINGS LIMITED
REGISTERED NUMBER:11138643



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
5,000
5,000

  
5,000
5,000

Current assets
  

Debtors: amounts falling due within one year
 5 
16,637
16,637

  
16,637
16,637

Total assets less current liabilities
  
 
 
21,637
 
 
21,637

  

Net assets
  
21,637
21,637


Capital and reserves
  

Called up share capital 
  
5,000
5,000

Profit and loss account
  
16,637
16,637

  
21,637
21,637


For the year ended 31 December 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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.

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 by: 




H Robertson
Director

Date: 28 July 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


SAIL STREET HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Sail Street Holdings Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page.

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.

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 4).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
5,000



At 31 December 2024
5,000




Page 2

 


SAIL STREET HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
16,637
16,637

16,637
16,637



6.


Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.


7.


Controlling party

The immediate parent company is Neighbourly Brands Limited. The ultimate parent company is Nest GP LLC, a
company incorporated in the USA.
The largest group in which the results of the company are consolidated is that headed by Nest Holdings LP. The
smallest group in which they are consolidated is that headed by Neighborly Company.
The registered office of both parents of the largest and smallest group, and the address from which the
consolidated accounts can be obtained is 1010 N University Parks Dr., Waco, TX 76707. USA

 
Page 3