Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-31truefalse2024-08-05No description of principal activity20falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15876167 2024-08-04 15876167 2024-08-05 2025-03-31 15876167 2023-08-05 2024-08-04 15876167 2025-03-31 15876167 c:Director2 2024-08-05 2025-03-31 15876167 d:CurrentFinancialInstruments 2025-03-31 15876167 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15876167 d:ShareCapital 2025-03-31 15876167 d:RetainedEarningsAccumulatedLosses 2025-03-31 15876167 c:FRS102 2024-08-05 2025-03-31 15876167 c:AuditExempt-NoAccountantsReport 2024-08-05 2025-03-31 15876167 c:FullAccounts 2024-08-05 2025-03-31 15876167 c:PrivateLimitedCompanyLtd 2024-08-05 2025-03-31 15876167 e:PoundSterling 2024-08-05 2025-03-31 iso4217:GBP xbrli:pure
Registered number: 15876167













KPEMD ESTATES LIMITED
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025


 
KPEMD ESTATES LIMITED
REGISTERED NUMBER:15876167


BALANCE SHEET
AS AT 31 MARCH 2025

2025
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
2,000

Cash at bank and in hand
  
222

  
2,222

Creditors: amounts falling due within one year
 6 
(3,615)

Net current (liabilities)/assets
  
(1,393)

Total assets less current liabilities
  
(1,393)

  

Net (liabilities)/assets
  
(1,393)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(1,493)

  
(1,393)


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 on 8 August 2025.


P P A Huser
Director

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

Page 1


 
KPEMD ESTATES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

KPEMD Estates Limited (15876167) is a private company limited by shares and incorporated in England. Its registered office Harwood House, 43 Harwood Road, London, SW6 4QP.

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

Going concern

During the year the Company suffered a loss of £1,493, giving rise to a balance sheet deficit of £1,393. Within this ia a balance of £2,115 (see note 7) owed by an intercompany loan ultimately controlled by the shareholders who have agreed to continue to provide financial support as it is required whilst the Company strengthens its financial position. 
In light of the above, the director is confident that the Company will continue in operational existence for the foreseeable future and that the going concern basis is therfore appropriate for the preparation of the Company's accounts.

 
2.3

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.

 
2.4

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.

Page 2


 
KPEMD ESTATES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

3.


Employees




The average monthly number of employees, including directors, during the period was 2.


4.


Debtors

2025
£


Amounts owed by group undertakings
2,000



5.


Cash and cash equivalents

2025
£

Cash at bank and in hand
222



6.


Creditors: amounts falling due within one year

2025
£

Amounts owed to group undertakings
2,115

Accruals and deferred income
1,500

3,615



7.


Related party transactions

Included in other creditors is a loan due from KPEMD Properties LLP of £2,115. This loan is interest free, has no fixed terms of repayment and is repayable on demand.
Included in other debtors is a loan due to Pascal Huser Design & Build Limited of £2,000. This loan is interest free, has no fixed terms of repayment and is repayable on demand.


8.


Controlling party

PPA Huser and CA Huser have ultimate control of KPEMD Properties LLP and Pascal Huser Design & Build Limited by virtue of their membership/shareholding.

 
Page 3