Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01064203 - Activities of construction holding companiesfalse0falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07821724 2024-01-01 2024-12-31 07821724 2023-01-01 2023-12-31 07821724 2024-12-31 07821724 2023-12-31 07821724 c:Director1 2024-01-01 2024-12-31 07821724 d:CurrentFinancialInstruments 2024-12-31 07821724 d:CurrentFinancialInstruments 2023-12-31 07821724 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07821724 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07821724 d:ShareCapital 2024-12-31 07821724 d:ShareCapital 2023-12-31 07821724 d:OtherMiscellaneousReserve 2024-12-31 07821724 d:OtherMiscellaneousReserve 2023-12-31 07821724 d:RetainedEarningsAccumulatedLosses 2024-12-31 07821724 d:RetainedEarningsAccumulatedLosses 2023-12-31 07821724 c:FRS102 2024-01-01 2024-12-31 07821724 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07821724 c:FullAccounts 2024-01-01 2024-12-31 07821724 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07821724 2 2024-01-01 2024-12-31 07821724 6 2024-01-01 2024-12-31 07821724 2 2024-12-31 07821724 2 2023-12-31 07821724 f:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company Registration Number:  07821724



















VESTBROWN (ESH) LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
 31 DECEMBER 2024













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VESTBROWN (ESH) LIMITED
REGISTERED NUMBER: 07821724

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
7,785,901
7,943,955

  
7,785,901
7,943,955

Current assets
  

Debtors: amounts falling due within one year
 5 
4,512,636
2,544,733

Cash at bank and in hand
  
46,123
345,299

  
4,558,759
2,890,032

Creditors: amounts falling due within one year
 6 
(1,587,696)
(1,075,271)

Net current assets
  
 
 
2,971,063
 
 
1,814,761

Total assets less current liabilities
  
10,756,964
9,758,716

  

Net assets
  
10,756,964
9,758,716


Capital and reserves
  

Called up share capital 
  
14,168
14,168

Merger reserves
  
5,420,440
5,420,440

Profit and loss account
  
5,322,356
4,324,108

  
10,756,964
9,758,716


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: 




................................................
Mr M F Hogan
Director
Page 1
 
VESTBROWN (ESH) LIMITED
REGISTERED NUMBER: 07821724

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024


Date: 29 September 2025

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

Page 2
 
VESTBROWN (ESH) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is Dere Street House, Bowburn North Industrial Estate, Bowburn, Durham, United Kingdom, DH6 5PF.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Interest income

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

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.


 
2.4

Valuation of investments

Investments in associates are measured at cost less accumulated impairment.

 
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

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.

Page 3
 
VESTBROWN (ESH) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees




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


        2024
        2023
            No.
            No.





0
0


4.


Investments





2024

£



Cost or valuation


At 1 January 2024
7,943,955


Disposals
(158,054)



At 31 December 2024
7,785,901






Net book value



At 31 December 2024
7,785,901



At 31 December 2023
7,943,955

Page 4
 
VESTBROWN (ESH) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Director loan accounts
355
5,287

Other debtors
4,512,281
2,539,170

Deferred taxation
-
276

4,512,636
2,544,733



6.


Creditors: Amounts falling due within one year

2024
2023
£
£


Accruals and deferred income
2,317
901

Other creditors
1,585,379
1,074,370

1,587,696
1,075,271



Page 5