Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-311falseNo description of principal activity2024-01-011truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13973998 2024-01-01 2024-12-31 13973998 2023-04-01 2023-12-31 13973998 2024-12-31 13973998 2023-12-31 13973998 c:Director1 2024-01-01 2024-12-31 13973998 d:FreeholdInvestmentProperty 2024-12-31 13973998 d:FreeholdInvestmentProperty 2023-12-31 13973998 d:CurrentFinancialInstruments 2024-12-31 13973998 d:CurrentFinancialInstruments 2023-12-31 13973998 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13973998 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13973998 d:ShareCapital 2024-12-31 13973998 d:ShareCapital 2023-12-31 13973998 d:RetainedEarningsAccumulatedLosses 2024-12-31 13973998 d:RetainedEarningsAccumulatedLosses 2023-12-31 13973998 c:FRS102 2024-01-01 2024-12-31 13973998 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13973998 c:FullAccounts 2024-01-01 2024-12-31 13973998 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13973998 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 13973998









ARTELIER PROPERTIES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ARTELIER PROPERTIES LIMITED
REGISTERED NUMBER: 13973998

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
  
184,809
184,809

  
184,809
184,809

Current assets
  

Debtors: amounts falling due within one year
 5 
11,348
5,661

Cash at bank and in hand
 6 
10,948
10,357

  
22,296
16,018

Creditors: amounts falling due within one year
 7 
(200,049)
(197,815)

Net current liabilities
  
 
 
(177,753)
 
 
(181,797)

Total assets less current liabilities
  
7,056
3,012

  

Net assets
  
7,056
3,012


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
6,956
2,912

  
7,056
3,012


Page 1

 
ARTELIER PROPERTIES LIMITED
REGISTERED NUMBER: 13973998
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 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: 




David Knowles
Director

Date: 24 July 2025

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

Page 2

 
ARTELIER PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Artelier Properties Limited is a private limited liability company incorporated and domiciled in the United Kingdom. 
The address of its registered office is:
154 Cheltenham Road
Bristol
BS6 5RL
The financial statements are prepared in Sterling (£) and are for the year ended 31 December 2024 (2023: 275 days to 31 December 2023).

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

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.

 
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.


Page 3

 
ARTELIER PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
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 directors, during the year was 1 (2023 - 1).

Page 4

 
ARTELIER PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Investment property


Freehold investment property

£



Valuation


At 1 January 2024
184,809



At 31 December 2024
184,809

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








5.


Debtors

2024
2023
£
£


Other debtors
11,348
5,661

11,348
5,661





6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
10,948
10,357

10,948
10,357


Page 5

 
ARTELIER PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
197,190
196,150

Corporation tax
950
665

Other taxation and social security
858
-

Accruals and deferred income
1,051
1,000

200,049
197,815



8.


Controlling party

The company's ultimate parent company is Artelier Arts Limited, a company registered in England.

 
Page 6