Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-3142024-01-01falseBuying and selling properties4truetruefalse 06723155 2024-01-01 2024-12-31 06723155 2023-01-01 2023-12-31 06723155 2024-12-31 06723155 2023-12-31 06723155 c:Director3 2024-01-01 2024-12-31 06723155 d:CurrentFinancialInstruments 2024-12-31 06723155 d:CurrentFinancialInstruments 2023-12-31 06723155 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06723155 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06723155 d:ShareCapital 2024-12-31 06723155 d:ShareCapital 2023-12-31 06723155 d:RetainedEarningsAccumulatedLosses 2024-12-31 06723155 d:RetainedEarningsAccumulatedLosses 2023-12-31 06723155 c:OrdinaryShareClass1 2024-01-01 2024-12-31 06723155 c:OrdinaryShareClass1 2024-12-31 06723155 c:OrdinaryShareClass1 2023-12-31 06723155 c:FRS102 2024-01-01 2024-12-31 06723155 c:Audited 2024-01-01 2024-12-31 06723155 c:FullAccounts 2024-01-01 2024-12-31 06723155 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06723155 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06723155 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06723155









STAPLEFORD FROG ISLAND (RAINHAM) LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
STAPLEFORD FROG ISLAND (RAINHAM) LIMITED
REGISTERED NUMBER: 06723155

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
11,120,451
11,120,451

Debtors: amounts falling due within one year
 4 
2,658,166
1,554,665

Cash at bank and in hand
 5 
342,803
292,512

  
14,121,420
12,967,628

Creditors: amounts falling due within one year
 6 
(8,678,978)
(8,064,122)

Net current assets
  
 
 
5,442,442
 
 
4,903,506

Total assets less current liabilities
  
5,442,442
4,903,506

  

Net assets
  
5,442,442
4,903,506


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
5,442,342
4,903,406

  
5,442,442
4,903,506


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 on 26 September 2025.




N R Searle
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
STAPLEFORD FROG ISLAND (RAINHAM) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Stapleford Frog Island (Rainham) Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Charles Lake House, Claire Causeway, Crossways Business Park, Dartford, England DA2 6QA. The principal activity of the company during the year has been that of owning and letting of real estate and development.

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

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, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
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

Stocks

Stocks and work in progress relate to properties unsold at the balance sheet date, stated at cost.
Cost includes all direct costs.



Page 2

 
STAPLEFORD FROG ISLAND (RAINHAM) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
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.

 
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
1,916,712
743,427

Amounts owed by joint ventures and associated undertakings
732,113
416,487

Other debtors
9,341
394,751

2,658,166
1,554,665



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
342,803
292,512

342,803
292,512


Page 3

 
STAPLEFORD FROG ISLAND (RAINHAM) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
8,240,002
7,726,823

Amounts owed to joint ventures
966
15,885

Corporation tax
-
32,848

Other creditors
282,210
284,566

Accruals and deferred income
155,800
4,000

8,678,978
8,064,122



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Contingent liabilities

A guarantee exists in favour of the group's bankers to cover bank borrowings of certain related parties. At
31 December 2024 the total potential exposure in respect of this guarantee was £23,500,000 (2023:
£23,500,000). The directors consider the possibility of the company having to settle any liability under the
terms of the guarantee to be remote, and no provision is required. This figure is the gross figure and does
not take into account the underlying assets of the respective group companies.


9.


Related party transactions

Included within other debtors are amounts owed from connected companies of £732,113 (2023: £416,487).
Included within debtors are amounts owed from subsidiaries of Stapleford Commercial Group Limited of
£1,916,712 (2023: £743,427).
Included within other creditors are amounts owed to connected companies of £966 (2023: £15,885).
Included within creditors due within one year are amounts owed to Stapleford Commercial Group Limited
of £8,240,002 (2023: £7,726,823).


10.


Controlling party

There is no single ultimate controlling party. The immediate parent undertaking is Stapleford Commercial
Group Limited, a company incorporated in England & Wales.

Page 4

 
STAPLEFORD FROG ISLAND (RAINHAM) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

11.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 26 September 2025 by Duncan Stannett (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.

 
Page 5