Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 0 false false true 2024-01-01 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13943483 2024-01-01 2024-12-31 13943483 2023-01-01 2023-12-31 13943483 2024-12-31 13943483 2023-12-31 13943483 c:Director1 2024-01-01 2024-12-31 13943483 c:Director2 2024-01-01 2024-12-31 13943483 c:Director3 2024-01-01 2024-12-31 13943483 c:Director4 2024-01-01 2024-12-31 13943483 c:Director5 2024-01-01 2024-12-31 13943483 c:RegisteredOffice 2024-01-01 2024-12-31 13943483 d:CurrentFinancialInstruments 2024-12-31 13943483 d:CurrentFinancialInstruments 2023-12-31 13943483 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13943483 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13943483 d:ShareCapital 2024-12-31 13943483 d:ShareCapital 2023-12-31 13943483 d:RetainedEarningsAccumulatedLosses 2024-12-31 13943483 d:RetainedEarningsAccumulatedLosses 2023-12-31 13943483 c:OrdinaryShareClass1 2024-01-01 2024-12-31 13943483 c:OrdinaryShareClass1 2024-12-31 13943483 c:OrdinaryShareClass1 2023-12-31 13943483 c:OrdinaryShareClass2 2024-01-01 2024-12-31 13943483 c:OrdinaryShareClass2 2024-12-31 13943483 c:OrdinaryShareClass2 2023-12-31 13943483 c:FRS102 2024-01-01 2024-12-31 13943483 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13943483 c:FullAccounts 2024-01-01 2024-12-31 13943483 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13943483 2 2024-01-01 2024-12-31 13943483 6 2024-01-01 2024-12-31 13943483 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13943483 PIONEERING PROPERTY DELTA LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
PIONEERING PROPERTY DELTA LIMITED COMPANY INFORMATION
Directors | G Crocker
| S Hoad
| R O'Boyle
| P Oliver
| T Reid
Registered number | 13943483
Registered office | 3rd Floor 86 - 90 Paul Street
| London
| EC2A 4NE
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PIONEERING PROPERTY DELTA LIMITED REGISTERED NUMBER: 13943483 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 10 |  | 10
|  |  | 10 |  | 10
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,261,387 |  | 1,155,005 |
Cash at bank and in hand | 6 | 10 |  | 10 |
|  | 1,261,397 |  | 1,155,015 |
Creditors: amounts falling due within one year | 7 | (1,261,362) |  | (1,155,733) |
Net current assets/(liabilities) |  |  | 35 |  | (718)
Net assets/(liabilities) |  |  | 45 |  | (708)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 35 |  | (718)
|  |  | 45 |  | (708)
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 by:
P Oliver
Director
Date: 16 September 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
PIONEERING PROPERTY DELTA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
1. | General information
Pioneering Property Delta Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The principal activity of the Company for the reporting period was that of an investment company. 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
The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.5 | 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 balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Valuation of investments
Investments in unlisted investments are recognised at cost less any provision for impairment.
| 2.7 | 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 3
PIONEERING PROPERTY DELTA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | 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 period was 0 (2023 - 0).
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 January 2024 | 10
| At 31 December 2024 | 10
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 1,261,387 | 1,155,005
|  | 1,261,387 | 1,155,005
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PIONEERING PROPERTY DELTA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 10 | 10
|  | 10 | 10
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other loans | 1,261,353 | 1,155,733
| Corporation tax | 9 | -
|  | 1,261,362 | 1,155,733
8. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2023 - 1,000) Ordinary shares of £0.01 each | 10 | 10
|  | 5 (2023 - 5) Redeemable shares of £0.01 each | - | -
|  |  | 10 | 10
9. | Related party transactions
| The Company received a loan of £1,000,000 from Pioneering Investments Limited in 2022 and incurred interest on this loan of £54,428 (2023: £73,900) during the year. At 31 December 2024, the loan and interest outstanding was £1,144,742 (2023: £1,090,314) and is included in other creditors. At the balance sheet date, a loan of £1,106,559 (2023: £1,060,427) was due from AG Pioneer Grafton Venture LP, a limited partnership with which the Company is a partner. The Company charged interest of £60,250 (2023: £78,164) to the partnership during the year. At 31 December 2024, the loan and interest outstanding was £1,261,387 (2023: £1,155,005) and is included in other debtors.
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