Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31No description of principal activity1true2024-01-01false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14726263 2024-01-01 2024-12-31 14726263 2023-03-13 2023-12-31 14726263 2024-12-31 14726263 2023-12-31 14726263 c:Director1 2024-01-01 2024-12-31 14726263 d:LeaseholdInvestmentProperty 2024-12-31 14726263 d:LeaseholdInvestmentProperty 2023-12-31 14726263 d:CurrentFinancialInstruments 2024-12-31 14726263 d:CurrentFinancialInstruments 2023-12-31 14726263 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14726263 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14726263 d:ShareCapital 2024-12-31 14726263 d:ShareCapital 2023-12-31 14726263 d:RetainedEarningsAccumulatedLosses 2024-12-31 14726263 d:RetainedEarningsAccumulatedLosses 2023-12-31 14726263 c:OrdinaryShareClass1 2024-01-01 2024-12-31 14726263 c:OrdinaryShareClass1 2024-12-31 14726263 c:OrdinaryShareClass1 2023-12-31 14726263 c:FRS102 2024-01-01 2024-12-31 14726263 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14726263 c:FullAccounts 2024-01-01 2024-12-31 14726263 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14726263 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14726263









SU EMPIRE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
SU EMPIRE LIMITED
REGISTERED NUMBER: 14726263

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Investment property
 4 
16,622,535
16,622,535

  
16,622,535
16,622,535

Current assets
  

Debtors: amounts falling due within one year
 5 
572,737
388,731

  
572,737
388,731

Creditors: amounts falling due within one year
 6 
(16,830,299)
(16,917,378)

Net current liabilities
  
 
 
(16,257,562)
 
 
(16,528,647)

Total assets less current liabilities
  
364,973
93,888

  

Net assets
  
364,973
93,888


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
364,972
93,887

  
364,973
93,888


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 by: 




................................................
B Su
Director
Page 1

 
SU EMPIRE LIMITED
REGISTERED NUMBER: 14726263
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024


Date: 23 September 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
SU EMPIRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Su Empire Limited is a private company limited by shares registered in England and Wales. The address of the Company's registered office is 124 Finchley Road, London, United Kingdom, NW3 5JS. 

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue comprises turnover recognised by the Company in respect of rental income receivable during the year with amounts recognised in accordance with the underlying contractual arrangement on a straight line basis over the term of occupancy and is measured at the fair value of the consideration receivable.

 
2.3

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.

 
2.4

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

Investment properties

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure. After initial recognition, investment properties are carried at fair value derived from current market rent and investment property yields for comparable real estate; adjusted, where considered necessary, for differences in either the nature, location and/or condition of the specific real estate asset. No depreciation is provided against investment properties with changes in fair value recognised through profit or loss.
In accordance with Financial Reporting Standard 102, the fair value assessment is conducted annually by the director.

Page 3

 
SU EMPIRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including 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 the director, during the year was as follows:


         Year
     31 December
        Period
      31 December
        2024
        2023
            No.
            No.







Director
1
1


4.


Investment properties


Long term leasehold investment properties

£



Valuation


At 1 January 2024
16,622,535



At 31 December 2024
16,622,535

The 2024 valuations were made by director, on an open market value for existing use basis.







Page 4

 
SU EMPIRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
474,610
355,321

Other debtors
77,814
-

Prepayments and accrued income
20,313
33,410

572,737
388,731

Page 5

 
SU EMPIRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
5,580
3,204

Corporation tax
41,042
29,205

Other creditors
16,723,146
16,668,632

Accruals and deferred income
60,531
216,337

16,830,299
16,917,378



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



8.


Related party transactions

There is a non-interest bearing loan of £16,723,146 (2023: £16,668,632) due to the director, Mr Binghai SU.


9.


Controlling party

The ultimate controlling party during the year was Mr Binghai SU.
Page 6