Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-27false2023-12-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11696530 2023-12-01 2024-11-30 11696530 2022-12-01 2023-11-30 11696530 2024-11-30 11696530 2023-11-30 11696530 c:Director1 2023-12-01 2024-11-30 11696530 c:Director2 2023-12-01 2024-11-30 11696530 d:LeaseholdInvestmentProperty 2024-11-30 11696530 d:LeaseholdInvestmentProperty 2023-11-30 11696530 d:CurrentFinancialInstruments 2024-11-30 11696530 d:CurrentFinancialInstruments 2023-11-30 11696530 d:Non-currentFinancialInstruments 2024-11-30 11696530 d:Non-currentFinancialInstruments 2023-11-30 11696530 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 11696530 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 11696530 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 11696530 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 11696530 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-11-30 11696530 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-11-30 11696530 d:ShareCapital 2024-11-30 11696530 d:ShareCapital 2023-11-30 11696530 d:RetainedEarningsAccumulatedLosses 2024-11-30 11696530 d:RetainedEarningsAccumulatedLosses 2023-11-30 11696530 c:FRS102 2023-12-01 2024-11-30 11696530 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11696530 c:FullAccounts 2023-12-01 2024-11-30 11696530 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11696530 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company registration number: 11696530











C&P PROPERTIES INVESTMENT LIMITED
Unaudited
Financial statements
Information for filing with the registrar
For the Year Ended 30 November 2024

















Coveney Nicholls Limited
Chartered Accountants
The Old Wheel House
31/37 Church Street
Reigate
Surrey
UK
RH2 0AD

 
C&P PROPERTIES INVESTMENT LIMITED
Registered number:11696530

Statement of Financial Position
As at 30 November 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
  
245,565
245,565

  
245,565
245,565

Current assets
  

Cash at bank and in hand
 5 
5,282
3,621

  
5,282
3,621

Creditors: amounts falling due within one year
 6 
(136,762)
(133,363)

Net current liabilities
  
 
 
(131,480)
 
 
(129,742)

Total assets less current liabilities
  
114,085
115,823

Creditors: amounts falling due after more than one year
 7 
(133,025)
(133,012)

  

Net liabilities
  
(18,940)
(17,189)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(19,040)
(17,289)

  
(18,940)
(17,189)


Page 1

 
C&P PROPERTIES INVESTMENT LIMITED
Registered number:11696530
    
Statement of Financial Position (continued)
As at 30 November 2024

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 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 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 27 May 2025.




Colin Amer
Paul Collins
Director
Director

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

Page 2

 
C&P PROPERTIES INVESTMENT LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 30 November 2024

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Lyon Road, London, SW192RL, United Kingdom.

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

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

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

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.

Page 3

 
C&P PROPERTIES INVESTMENT LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 30 November 2024

2.Accounting policies (continued)

 
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 2 (2023 - 2).


4.


Investment property


Long term leasehold investment property

£



Valuation


At 1 December 2023
245,565



At 30 November 2024
245,565

     The directors do not consider the value of the property has changed materially over the course of the                                     of the period of ownership and continues to be held at cost.







Page 4

 
C&P PROPERTIES INVESTMENT LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 30 November 2024

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,282
3,621

5,282
3,621



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
135,724
132,378

Accruals and deferred income
1,038
985

136,762
133,363



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
133,025
133,012

133,025
133,012


Page 5

 
C&P PROPERTIES INVESTMENT LIMITED
 
 
Notes to the Financial Statements

For the Year Ended 30 November 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
135,725
132,377


135,725
132,377

Amounts falling due 1-2 years

Bank loans
133,025
133,012


133,025
133,012



268,750
265,389



9.


Related party transactions

C. Amer and P. Collins, being directors and controlling shareholders of the company, are both directors of, and shareholders in, C&P Security Products Ltd.
An outstanding loan balance of £135,725 was owed to C&P Security Products Ltd at the year ended 30 November 2024 (2023 - £132,377).
Interest on this loan is charged at 2.5%, calculated on a monthly basis and added to the loan balance. Interest of £3,348 accrued during the year to 30 November 2024 (2023 - £3,265) and repayments of £nil were made in respect of this loan.
The loan is considered repayable on demand.
No other transactions with related parties were undertaken such as are required to be disclosed under FRS102 1A.

 
Page 6