Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2024-01-01No description of principal activity11false 05948002 2024-01-01 2024-12-31 05948002 2023-01-01 2023-12-31 05948002 2024-12-31 05948002 2023-12-31 05948002 c:Director2 2024-01-01 2024-12-31 05948002 d:ShareCapital 2024-12-31 05948002 d:ShareCapital 2023-12-31 05948002 d:SharePremium 2024-12-31 05948002 d:SharePremium 2023-12-31 05948002 d:RetainedEarningsAccumulatedLosses 2024-12-31 05948002 d:RetainedEarningsAccumulatedLosses 2023-12-31 05948002 c:FRS102 2024-01-01 2024-12-31 05948002 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05948002 c:FullAccounts 2024-01-01 2024-12-31 05948002 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05948002 d:Subsidiary1 2024-01-01 2024-12-31 05948002 d:Subsidiary1 1 2024-01-01 2024-12-31 05948002 6 2024-01-01 2024-12-31 05948002 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 
05948002













PEDHAM ESTATES LIMITED


UNAUDITED

DIRECTORS' REPORT & FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
PEDHAM ESTATES LIMITED
REGISTERED NUMBER:05948002

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,306,569
675,533

  
1,306,569
675,533

  

Total assets less current liabilities
  
 
1,306,569
 
675,533

  

Net assets
  
1,306,569
675,533


Capital and reserves
  

Called up share capital 
  
317
317

Share premium account
  
2,565,683
2,565,683

Profit and loss account
  
(1,259,431)
(1,890,467)

  
1,306,569
675,533


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 income statement 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: 


A B Sands
Director

Date: 18 September 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
PEDHAM ESTATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Pedham Estates Limited is a private company limited by shares and incorporated in England and Wales, registration number 05948002. The registered office is Sands House, Town Road, Ingham, Stalham, Norfolk, NR12 9TA. 

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 presented in sterling which is the functional currency and rounded to the nearest £. 
The significant accounting policies applied in the preparation of these financial statements are set out below and have been consistently applied to all years presented unless otherwise stated. 

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 2

 
PEDHAM ESTATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
675,533



At 31 December 2024

675,533



Impairment


Charge for the period
(631,036)



At 31 December 2024

(631,036)



Net book value



At 31 December 2024
1,306,569



At 31 December 2023
675,533


Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

H B Sands Holdings Limited
Sands House, Town Road, Ingham, Norfolk, NR12 9TA
Ordinary
100%

The aggregate of the share capital and reserves as at 31 December 2024 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:

Name
Aggregate of share capital and reserves
Profit

H B Sands Holdings Limited
1,306,569
526,368

Page 3