Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-301false2023-10-01falseNo description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03759324 2023-10-01 2024-09-30 03759324 2022-10-01 2023-09-30 03759324 2024-09-30 03759324 2023-09-30 03759324 c:Director1 2023-10-01 2024-09-30 03759324 d:CurrentFinancialInstruments 2024-09-30 03759324 d:CurrentFinancialInstruments 2023-09-30 03759324 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 03759324 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 03759324 d:RetainedEarningsAccumulatedLosses 2024-09-30 03759324 d:RetainedEarningsAccumulatedLosses 2023-09-30 03759324 c:FRS102 2023-10-01 2024-09-30 03759324 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 03759324 c:FullAccounts 2023-10-01 2024-09-30 03759324 c:CompanyLimitedByGuarantee 2023-10-01 2024-09-30 03759324 2 2023-10-01 2024-09-30 03759324 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 03759324









31 NP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024
 
31 NP LIMITED
REGISTERED NUMBER: 03759324

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 5 
8,778
22,711

Cash at bank and in hand
  
55,684
48,902

  
64,462
71,613

Creditors: amounts falling due within one year
 6 
(21,826)
(28,977)

Net current assets
  
 
 
42,636
 
 
42,636

Total assets less current liabilities
  
42,636
42,636

Net assets
  
42,636
42,636


Capital and reserves
  

Reserve fund
  
42,636
42,636

  
42,636
42,636


Page 1
 
31 NP LIMITED
REGISTERED NUMBER: 03759324
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 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: 




J Johar
Director

Date: 24 September 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2
 
31 NP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

31 NP Limited is a private company limited by guarantee without share capital and is incorporated in England and Wales. The Registered Office is 31 Nottingham Place, London, W1U 5LP.

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

Income

Income represents service charges receivable and reserve fund demands.

 
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

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.

 
2.7

Interest income

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

Page 3
 
31 NP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.8

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.



3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
1
1


4.


Tangible fixed assets

The Company owns the freehold title to 31 Nottingham Place, London, W1U 5LP.  There is no monetary value placed thereon in these financial statements. 

Page 4
 
31 NP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
5,235
18,016

Prepayments and accrued income
3,543
4,695

8,778
22,711



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Service charge surplus due to members
18,959
23,267

Corporation tax
367
-

Accruals and deferred income
2,500
5,710

21,826
28,977


 


7.


Reserve Fund

                                           £
At 1 October 2023:         42,636
At 30 September 2024:  42,636



8.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. There is one member, whose liability in any winding-up of the company may not exceed £1. All members of the company are lessees of the premises owned and managed by the company.


9.


Companies Act 2006

In certain circumstances these financial statements do not use the terminology laid down by the Companies Act 2006. However, such departures give a better understanding of the results and fulfil the requirements to show a true and fair view.

Page 5