Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-31 2024-12-31 2024-01-01 false No description of principal activity 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13578539 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13578539 d:CurrentFinancialInstruments 2024-12-31 13578539 d:CurrentFinancialInstruments 2023-12-31 13578539 c:Director1 2024-01-01 2024-12-31 13578539 c:Director2 2024-01-01 2024-12-31 13578539 c:FRS102 2024-01-01 2024-12-31 13578539 c:FullAccounts 2024-01-01 2024-12-31 13578539 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13578539 c:RegisteredOffice 2024-01-01 2024-12-31 13578539 d:RetainedEarningsAccumulatedLosses 2024-12-31 13578539 d:RetainedEarningsAccumulatedLosses 2023-12-31 13578539 d:ShareCapital 2024-12-31 13578539 d:ShareCapital 2023-12-31 13578539 2024-01-01 2024-12-31 13578539 1 2024-01-01 2024-12-31 13578539 2024-12-31 13578539 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13578539 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13578539 2023-01-01 2023-12-31 13578539 2023-12-31 13578539 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 13578539 SALMON DEVELOPMENTS STONEHOUSE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
SALMON DEVELOPMENTS STONEHOUSE LIMITED COMPANY INFORMATION
Directors | K P Stoodley
| A Harper
Registered number | 13578539
Registered office | 2nd Floor
| Prince Frederick House
| 35-39 Maddox Street
| London
| W1S 2PP
SALMON DEVELOPMENTS STONEHOUSE LIMITED CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
SALMON DEVELOPMENTS STONEHOUSE LIMITED REGISTERED NUMBER: 13578539 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 24,000 |  | 12,000 |
Cash at bank and in hand |  | 71,056 |  | 33,262 |
|  | 95,056 |  | 45,262 |
Creditors: amounts falling due within one year | 6 | (8,649) |  | (8,306) |
Net current assets |  |  | 86,407 |  | 36,956
Total assets less current liabilities |  |  | 86,407 |  | 36,956
Net assets |  |  | 86,407 |  | 36,956
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 86,406 |  | 36,955
|  |  | 86,407 |  | 36,956
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 12 September 2025.
K P Stoodley | A Harper
Director | Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
SALMON DEVELOPMENTS STONEHOUSE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Salmon Developments Stonehouse Limited is a private company, limited by shares, registered in England and Wales. The company's registered office is 2nd Floor, Prince Frederick House, 35-39 Maddox Street, London, W1S 2PP. 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 financial statements are prepared in pound sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest pound. The following principal accounting policies have been applied:
| 2.2 | Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the Company has the adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.
| 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 for development management fees, excluding discounts, rebates, value added tax and other sales taxes. Revenue comprises of development management fees for property development projects and is recognised when the fee becomes due.
| 2.4 | 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.
| 2.5 | 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. Page 2
SALMON DEVELOPMENTS STONEHOUSE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 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.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means that actual outcomes could differ from those estimates. The following judgements have had a significant effect on amounts recognised in the financial statements: Accruals The company makes an estimate of accruals at the year end based on invoices received after the year end and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment. Debtors The company makes an estimate of the recoverable value of trade and other debtors. When assessing the impairment of trade and other debtors, the factors considered include the current credit rating of the debtor, the ageing profile of debtors and historical experience.
4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2023 - 2).
Page 3
SALMON DEVELOPMENTS STONEHOUSE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 24,000 | 12,000
|  | 24,000 | 12,000
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 250 | -
| Amounts owed to group undertakings | 1,989 | 1,989
| Corporation tax | - | 1,895
| Other taxation and social security | 5,900 | 3,922
| Accruals and deferred income | 510 | 500
|  | 8,649 | 8,306
7. | Controlling party
The ultimate parent company is Salmon Property Limited and the parent company is Salmon Developments Limited, both of whose whose registered office is 2nd Floor, Prince Frederick House, 35-39 Maddox Street, London W1S 2PP.
Page 4