Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-202025-04-202024-04-21false11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12962618 2024-04-21 2025-04-20 12962618 2023-04-21 2024-04-20 12962618 2025-04-20 12962618 2024-04-20 12962618 c:Director1 2024-04-21 2025-04-20 12962618 d:FreeholdInvestmentProperty 2024-04-21 2025-04-20 12962618 d:FreeholdInvestmentProperty 2025-04-20 12962618 d:CurrentFinancialInstruments 2025-04-20 12962618 d:CurrentFinancialInstruments 2024-04-20 12962618 d:Non-currentFinancialInstruments 2025-04-20 12962618 d:Non-currentFinancialInstruments 2024-04-20 12962618 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-20 12962618 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-20 12962618 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-20 12962618 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-20 12962618 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-04-20 12962618 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-04-20 12962618 d:ShareCapital 2025-04-20 12962618 d:ShareCapital 2024-04-20 12962618 d:RetainedEarningsAccumulatedLosses 2025-04-20 12962618 d:RetainedEarningsAccumulatedLosses 2024-04-20 12962618 c:OrdinaryShareClass1 2024-04-21 2025-04-20 12962618 c:OrdinaryShareClass1 2025-04-20 12962618 c:OrdinaryShareClass1 2024-04-20 12962618 c:FRS102 2024-04-21 2025-04-20 12962618 c:AuditExempt-NoAccountantsReport 2024-04-21 2025-04-20 12962618 c:FullAccounts 2024-04-21 2025-04-20 12962618 c:PrivateLimitedCompanyLtd 2024-04-21 2025-04-20 12962618 2 2024-04-21 2025-04-20 12962618 6 2024-04-21 2025-04-20 12962618 e:PoundSterling 2024-04-21 2025-04-20 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12962618










SOBEYS INVESTMENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 20 APRIL 2025

 
SOBEYS INVESTMENTS LIMITED
REGISTERED NUMBER: 12962618

STATEMENT OF FINANCIAL POSITION
AS AT 20 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Other fixed asset investments
 4 
72,500
72,500

Freehold investment property
 5 
349,069
349,069

  
421,569
421,569

Current assets
  

Debtors: amounts falling due within one year
 6 
100
101

Bank current accounts
  
5,213
26,317

  
5,313
26,418

Creditors: amounts falling due within one year
 7 
(6,209)
(4,787)

Net current (liabilities)/assets
  
 
 
(896)
 
 
21,631

Total assets less current liabilities
  
420,673
443,200

Creditors: amounts falling due after more than one year
 8 
(357,876)
(404,148)

  

Net assets
  
62,797
39,052


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
62,697
38,952

  
62,797
39,052


Page 1

 
SOBEYS INVESTMENTS LIMITED
REGISTERED NUMBER: 12962618

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 20 APRIL 2025

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 on 1 September 2025.




Andrew Lee Evans
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
SOBEYS INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 20 APRIL 2025

1.


GENERAL INFORMATION

Sobeys Investments Limited is a UK company incorporated in England and Wales with a registered number of 12962618 and registered office of Unit 8-9 Market Industrial Estate, Yatton, BS49 4RF.

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

INTEREST INCOME

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

 
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

BORROWING COSTS

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

Page 3

 
SOBEYS INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 20 APRIL 2025

2.ACCOUNTING POLICIES (CONTINUED)

 
2.6

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 reporting date in the countries where the company operates and generates income.


 
2.7

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.

 
2.8

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

Assets are depreciated down to residual value over their useful economic lives.

 
2.9

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.

 
2.10

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.

 
2.11

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 (2024 - 1).

Page 4

 
SOBEYS INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 20 APRIL 2025

4.


FIXED ASSET INVESTMENTS





Motor vehicles

£



Cost or valuation


At 21 April 2024
72,500



At 20 April 2025
72,500





5.


INVESTMENT PROPERTY


Freehold investment property

£



Valuation


Additions at cost
349,069



At 20 April 2025
349,069

The 2025 valuations were made by David Rowlands, on an open market value for existing use basis.



At 20 April 2025





6.


DEBTORS

2025
2024
£
£


Other debtors
-
1

Called up share capital not paid
100
100

100
101


Page 5

 
SOBEYS INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 20 APRIL 2025

7.


CREDITORS: Amounts falling due within one year

2025
2024
£
£

Corporation tax
4,710
3,287

Accruals and deferred income
1,499
1,500

6,209
4,787


The following liabilities were secured:




Details of security provided:

There is a fixed and floating charge over all property and undertakings of the company.


8.


CREDITORS: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
126,707
177,813

Other creditors
231,169
226,335

357,876
404,148



9.


LOANS


Analysis of the maturity of loans is given below:


2025
2024
£
£




Amounts falling due after more than 5 years

Bank loans
126,707
177,813

126,707
177,813

126,707
177,813


Page 6

 
SOBEYS INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 20 APRIL 2025

10.


SHARE CAPITAL

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1.0 each
100
100



11.


RELATED PARTY TRANSACTIONS

At the year end the company owed £231,168.81 (2024: £226,335) to Sobeys Limited, a related party. This loan does not have to be repaid within 5 years and there are no commercial terms attached to this loan.


Page 7