Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-300falsetrue2023-12-01false0truefalse 10427082 2023-12-01 2024-11-30 10427082 2022-12-01 2023-11-30 10427082 2024-11-30 10427082 2023-11-30 10427082 2022-12-01 10427082 c:Director1 2023-12-01 2024-11-30 10427082 c:Director2 2023-12-01 2024-11-30 10427082 c:Director3 2023-12-01 2024-11-30 10427082 c:Director4 2023-12-01 2024-11-30 10427082 c:RegisteredOffice 2023-12-01 2024-11-30 10427082 c:Agent1 2023-12-01 2024-11-30 10427082 d:CurrentFinancialInstruments 2024-11-30 10427082 d:CurrentFinancialInstruments 2023-11-30 10427082 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 10427082 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 10427082 d:ShareCapital 2024-11-30 10427082 d:ShareCapital 2023-11-30 10427082 d:ShareCapital 2022-12-01 10427082 d:RetainedEarningsAccumulatedLosses 2023-12-01 2024-11-30 10427082 d:RetainedEarningsAccumulatedLosses 2024-11-30 10427082 d:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-30 10427082 d:RetainedEarningsAccumulatedLosses 2023-11-30 10427082 d:RetainedEarningsAccumulatedLosses 2022-12-01 10427082 c:OrdinaryShareClass1 2023-12-01 2024-11-30 10427082 c:OrdinaryShareClass1 2024-11-30 10427082 c:OrdinaryShareClass1 2023-11-30 10427082 c:FRS102 2023-12-01 2024-11-30 10427082 c:Audited 2023-12-01 2024-11-30 10427082 c:FullAccounts 2023-12-01 2024-11-30 10427082 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 10427082 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10427082
















GOOLDEN STREET (TOTTERDOWN) LTD




DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

































GOOLDEN STREET (TOTTERDOWN) LTD

 
COMPANY INFORMATION


DIRECTORS
P Abson 
S A Cooper 
S J Devlin 
S M Taylor 




REGISTERED NUMBER
10427082



REGISTERED OFFICE
Unit 3 The Stables
Says Court Farm Badminton Road

Frampton Cotterell

Bristol

BS36 2NY




INDEPENDENT AUDITORS
Bishop Fleming LLP
Chartered Accountants & Statutory Auditors

10 Temple Back

Bristol

BS1 6FL




BANKERS
Lloyds Bank PLC
44 -45 George White Street

Bristol

BS1 3BA




SOLICITORS
Pinsent Masons LLP
55 Colmore Road

Birmingham

B3 2FG






GOOLDEN STREET (TOTTERDOWN) LTD


CONTENTS



Page
Directors' Report
 
1
Directors' Responsibilities Statement
 
2
Independent Auditors' Report
 
3 - 6
Statement of Comprehensive Income
 
7
Statement of Financial Position
 
8
Statement of Changes in Equity
 
9
Notes to the Financial Statements
 
10 - 12


GOOLDEN STREET (TOTTERDOWN) LTD

 
DIRECTORS' REPORT
FOR THE PERIOD ENDED 30 NOVEMBER 2024

The directors present their report and the financial statements for the period ended 30 November 2024.

PRINCIPAL ACTIVITY

The Company's principal activity is the construction of domestic buildings.

DIRECTORS

The directors who served during the period were:

P Abson 
S A Cooper 
S J Devlin 
S M Taylor 

DISCLOSURE OF INFORMATION TO AUDITORS

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditorsBishop Fleming LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

SMALL COMPANIES NOTE

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 






S M Taylor
Director

Date: 18 July 2025

Unit 3 The Stables
Says Court Farm Badminton Road
Frampton Cotterell
Bristol
BS36 2NY
Page 1


GOOLDEN STREET (TOTTERDOWN) LTD

 
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 30 NOVEMBER 2023

The directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

 In preparing these financial statements, the directors are required to:

select suitable accounting policies for the company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;


prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 2


GOOLDEN STREET (TOTTERDOWN) LTD

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GOOLDEN STREET (TOTTERDOWN) LTD
OPINION


We have audited the financial statements of Goolden Street (Totterdown) Ltd (the 'company') for the period ended 30 November 2024, which comprise the Statement of comprehensive income, the Statement of financial position, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the company's affairs as at 30 November 2024 and of its loss for the period then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


BASIS FOR OPINION


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


EMPHASIS OF MATTER - FINANCIAL STATEMENTS PREPARED ON A BASIS OTHER THAN GOING CONCERN


We draw attention to Note 2.2 to the financial statements which explains that the directors intend to liquidate the company and therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern as described in Note 2.2. Our opinion is not modified in respect of this matter.


OTHER INFORMATION


The other information comprises the information included in the Directors Report other than the financial statements and  our Auditors' report thereon.  The directors are responsible for the other information contained within the Directors Report.  Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated.  If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves.  If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Page 3


GOOLDEN STREET (TOTTERDOWN) LTD
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GOOLDEN STREET (TOTTERDOWN) LTD (CONTINUED)

OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Directors' report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
the Directors' report has been prepared in accordance with applicable legal requirements.


MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
 

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' report and from the requirement to prepare a Strategic report.


RESPONSIBILITIES OF DIRECTORS
 

As explained more fully in the Directors' responsibilities statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.


Page 4


GOOLDEN STREET (TOTTERDOWN) LTD
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GOOLDEN STREET (TOTTERDOWN) LTD (CONTINUED)

AUDITORS' RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The nature of the industry and sector, control environment and business performance;
Results of our enquires of management and directors in relation to their own identification and assessment of the risks of irregularities within the Company; and
any matters we identified having obtained and reviewed the Company’s documentation of their policies and procedures relating to: identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; the internal controls established to mitigate risks of fraud or noncompliance with laws and regulations.

As a result of these procedures, we have considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in accounting for revenue relating to long term construction contracts.
In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.
We have also obtained an understanding of the legal and regulatory frameworks that the Company  operates in, focussing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures within the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and UK tax legislation. In additions we considered provision of other laws and regulations that do not have a direct effect on the financial statements but compliance with may be fundamental for the Company’s ability to operate or avoid a material penalty. These included building regulation laws, health and safety legislation, environmental legislation and employment legislation.
Our audit procedures performed to respond to the risks identified included, but were not limited to:
 
Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
Reviewing the financial statement disclosures and testing to supporting documentation to assess the recognition of revenue;
Challenging assumptions and judgements made by management in their significant accounting estimates;
Identifying and testing journal entries, evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.
Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulation and fraud;
Review of board meeting minutes; and
Reviewing key correspondence with external building surveyors;
 
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
 
Page 5


GOOLDEN STREET (TOTTERDOWN) LTD
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF GOOLDEN STREET (TOTTERDOWN) LTD (CONTINUED)


Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from an error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


USE OF OUR REPORT
 

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed.






David Butler FCA (Senior Statutory Auditor)
for and on behalf of
Bishop Fleming LLP
Chartered Accountants
Statutory Auditors
10 Temple Back
Bristol
BS1 6FL

18 July 2025
Page 6


GOOLDEN STREET (TOTTERDOWN) LTD

 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 NOVEMBER 2024

2024
2023
£
£

  

Interest payable and similar expenses
  
(214)
(196)

Loss before tax
  
(214)
(196)

Loss for the financial period
  
(214)
(196)

There was no other comprehensive income for 2024 (2023:£NIL).

The notes on pages 10 to 12 form part of these financial statements.
Page 7


GOOLDEN STREET (TOTTERDOWN) LTD
REGISTERED NUMBER:10427082

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Cash at bank and in hand
 5 
52
66

  
52
66

Creditors: amounts falling due within one year
 6 
(600)
(400)

Net current liabilities
  
 
 
(548)
 
 
(334)

Total assets less current liabilities
  
(548)
(334)

  

Net liabilities
  
(548)
(334)


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
 8 
(550)
(336)

  
(548)
(334)


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 were approved and authorised for issue by the board and were signed on its behalf by: 





S M Taylor
Director

Date: 18 July 2025

The notes on pages 10 to 12 form part of these financial statements.
Page 8


GOOLDEN STREET (TOTTERDOWN) LTD


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


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 December 2022
2
(140)
(138)


Comprehensive income for the year

Loss for the year
-
(196)
(196)



At 1 June 2021
2
(336)
(334)


Comprehensive income for the period

Loss for the period
-
(214)
(214)


At 30 November 2024
2
(550)
(548)


The notes on pages 10 to 12 form part of these financial statements.
Page 9


GOOLDEN STREET (TOTTERDOWN) LTD

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

1.


GENERAL INFORMATION

Goolden Street (Totterdown) Ltd is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. Its registered office is located at Unit 3 The Stables, Says
Court Farm Badminton Road, Frampton Cotterell, Bristol, England, BS36 2NY.

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 Section 1A of 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 judgement in applying the company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

It is the intention of the directors to wind down the company within twelve months from the date of signing. The directors do not plan to recommence trading activities and therefore the financial statements have been prepared on a basis other than going concern. The financial statements do not include provision for future costs of terminating the business of the company except to the extent that such costs were committed at the reporting date. No adjustments to the carrying value of any assets or liabilities were required as a result of this.

 
2.3

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.

 
2.4

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.

 
2.5

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.

Page 10


GOOLDEN STREET (TOTTERDOWN) LTD

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

2.ACCOUNTING POLICIES (continued)

 
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.



JUDGEMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Carrying value of work in progress
Work in progress is carried at the lower of cost and net realisable value. A full review of net realisable value of work in progress was undertaken at year end. Reasonable foreseabale changes in the assumptions used would not have a significant impact on the net realisable value.


4.


EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2023: £NIL).


5.


CASH AND CASH EQUIVALENTS

2024
2023
£
£

Cash at bank and in hand
52
66

52
66



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Amounts owed to group undertakings
600
400

600
400


Amounts owed to group undertakings are unsecured, interest free and repayable on demand. 

Page 11


GOOLDEN STREET (TOTTERDOWN) LTD

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

7.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



2 (2023: 2) Ordinary shares of £1.00 each
2
2



8.


RESERVES

Profit and loss account

Includes all recognised profits and losses less any dividend paid or declared before the year end. 


9.


RELATED PARTY TRANSACTIONS

The company is ultimately a wholly owned subsidiary of Autograph Homes Limited. Transactions with Autograph Homes Limited are not disclosed in accordance with section 33 of FRS102. 


10.


CONTROLLING PARTY

The immediate and ultimate controlling party of the company is Autograph Homes Limited, a company
registered in England and Wales, by virtue of its shareholding in the Company. Consolidated accounts are
available from Autograph Homes Limited at their registered address; Unit 3 The Stables, Says Court Farm
Badminton Road, Frampton Cotterell, Bristol, England, BS36 2NY.
Autograph Homes Limited has no controlling shareholders.

 
Page 12