Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falseProperty23falsetruefalse 10624178 2024-01-01 2024-12-31 10624178 2023-04-01 2023-12-31 10624178 2024-12-31 10624178 2023-12-31 10624178 c:Director1 2024-01-01 2024-12-31 10624178 d:CurrentFinancialInstruments 2024-12-31 10624178 d:CurrentFinancialInstruments 2023-12-31 10624178 d:Non-currentFinancialInstruments 2024-12-31 10624178 d:Non-currentFinancialInstruments 2023-12-31 10624178 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10624178 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10624178 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 10624178 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 10624178 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-12-31 10624178 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-12-31 10624178 d:ShareCapital 2024-12-31 10624178 d:ShareCapital 2023-12-31 10624178 d:RetainedEarningsAccumulatedLosses 2024-12-31 10624178 d:RetainedEarningsAccumulatedLosses 2023-12-31 10624178 c:FRS102 2024-01-01 2024-12-31 10624178 c:Audited 2024-01-01 2024-12-31 10624178 c:FullAccounts 2024-01-01 2024-12-31 10624178 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10624178 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10624178 2 2024-01-01 2024-12-31 10624178 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 10624178









INTERLAND CAPITAL LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
INTERLAND CAPITAL LIMITED
REGISTERED NUMBER: 10624178

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
57,329,264
62,172,767

Cash at bank and in hand
 5 
8,320,331
910,838

  
65,649,595
63,083,605

Creditors: amounts falling due within one year
 6 
(20,578,617)
(6,873,809)

Net current assets
  
 
 
45,070,978
 
 
56,209,796

Total assets less current liabilities
  
45,070,978
56,209,796

Creditors: amounts falling due after more than one year
 7 
(53,168,600)
(61,028,200)

  

Net liabilities
  
(8,097,622)
(4,818,404)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(8,097,623)
(4,818,405)

  
(8,097,622)
(4,818,404)


Page 1

 
INTERLAND CAPITAL LIMITED
REGISTERED NUMBER: 10624178
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

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: 




B Edgar
Director

Date: 30 September 2025

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

Page 2

 
INTERLAND CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Interland Capital Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address and the principal place of business address is 73 Maygrove Road, London, NW6 2EG.
The financial statements are presented in GBP, which is the functional currency of the company.

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

Going concern

The financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months following the approval of these financial statements.
As at 31 December 2024, the company had net liabilities of £8,097,622. The directors and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders.

 
2.3

Interest income

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

 
2.4

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.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
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.

Page 3

 
INTERLAND CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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 2 (2023 - 3).


4.


Debtors

As restated
2024
2023
£
£


Amounts owed by group undertakings
49,352,531
54,989,171

Other debtors
7,328,777
6,329,559

Prepayments and accrued income
647,956
854,037

57,329,264
62,172,767



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
8,320,331
910,838

8,320,331
910,838


Page 4

 
INTERLAND CAPITAL 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
19,799,111
5,965,262

Accruals and deferred income
779,506
908,547

20,578,617
6,873,809



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
53,168,600
61,028,200

53,168,600
61,028,200



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£




Amounts falling due after more than 5 years

Bank loans
53,168,600
61,028,200

53,168,600
61,028,200

53,168,600
61,028,200


The bank loan is secured across investment properties owned by fellow subsidiary companies.


9.


Prior year adjustment

A prior year adjustment has been made to correctly reflect the amounts owed by group undertakings. The impact of this adjustment is a decrease in amounts owed by group undertakings and an increase in other debtors.


10.


Controlling party

The company's immediate parent is Interland Residential Holdings Limited, incorporated in England.
Page 5

 
INTERLAND CAPITAL 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 30 September 2025 by Nicholas Newman (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

 
Page 6