Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-01-01 true false false Buying and selling of own real estate 0 0 true 05874819 2024-01-01 2024-12-31 05874819 2023-01-01 2023-12-31 05874819 2024-12-31 05874819 2023-12-31 05874819 c:Director2 2024-01-01 2024-12-31 05874819 d:CurrentFinancialInstruments 2024-12-31 05874819 d:CurrentFinancialInstruments 2023-12-31 05874819 d:Non-currentFinancialInstruments 2024-12-31 05874819 d:Non-currentFinancialInstruments 2023-12-31 05874819 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05874819 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05874819 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 05874819 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 05874819 d:ShareCapital 2024-12-31 05874819 d:ShareCapital 2023-12-31 05874819 d:RetainedEarningsAccumulatedLosses 2024-12-31 05874819 d:RetainedEarningsAccumulatedLosses 2023-12-31 05874819 c:FRS102 2024-01-01 2024-12-31 05874819 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05874819 c:FullAccounts 2024-01-01 2024-12-31 05874819 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05874819 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 05874819 K & W DEVELOPMENTS (WALES) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
K & W DEVELOPMENTS (WALES) LIMITED REGISTERED NUMBER: 05874819 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 1,000 |  | 1,000 |
Debtors: amounts falling due within one year | 5 | 61 |  | 16 |
Cash at bank and in hand | 6 | 10,385 |  | 82,051 |
|  | 11,446 |  | 83,067 |
Creditors: amounts falling due within one year | 7 | (380) |  | (20,211) |
Net current assets |  |  | 11,066 |  | 62,856
Total assets less current liabilities |  |  | 11,066 |  | 62,856
Creditors: amounts falling due after more than one year | 8 |  | (2,081,563) |  | (2,131,563)
Net liabilities |  |  | (2,070,497) |  | (2,068,707)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (2,070,597) |  | (2,068,807)
|  |  | (2,070,497) |  | (2,068,707)
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K & W DEVELOPMENTS (WALES) LIMITED REGISTERED NUMBER: 05874819 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 on 24 September 2025.
H M Leach
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
K & W DEVELOPMENTS (WALES) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
K & W Developments (Wales) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05874819 and registered office address is Creswell House, Fieldway, Heath, Cardiff, CF14 4UH. The presentation curreny of these financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are shown to the nearest £. 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 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 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. Page 3
K & W DEVELOPMENTS (WALES) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilties that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
4. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL)
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 61 | 16
|  | 61 | 16
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 10,385 | 82,051
|  | 10,385 | 82,051
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 380 | 211
| Amounts owed to related parties | - | 20,000
|  | 380 | 20,211
Page 4
K & W DEVELOPMENTS (WALES) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to related parties | 2,081,563 | 2,131,563
|  | 2,081,563 | 2,131,563
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