Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-31 2024-10-31 true 2023-10-24 false false 1 property rental true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15231120 2023-10-23 15231120 2023-10-24 2024-10-31 15231120 2022-10-24 2023-10-23 15231120 2024-10-31 15231120 c:Director1 2023-10-24 2024-10-31 15231120 d:FreeholdInvestmentProperty 2023-10-24 2024-10-31 15231120 d:FreeholdInvestmentProperty 2024-10-31 15231120 d:CurrentFinancialInstruments 2024-10-31 15231120 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 15231120 d:ShareCapital 2024-10-31 15231120 d:RetainedEarningsAccumulatedLosses 2024-10-31 15231120 c:OrdinaryShareClass1 2023-10-24 2024-10-31 15231120 c:OrdinaryShareClass1 2024-10-31 15231120 c:FRS102 2023-10-24 2024-10-31 15231120 c:AuditExempt-NoAccountantsReport 2023-10-24 2024-10-31 15231120 c:FullAccounts 2023-10-24 2024-10-31 15231120 c:PrivateLimitedCompanyLtd 2023-10-24 2024-10-31 15231120 e:PoundSterling 2023-10-24 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15231120 EVERLAND LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 OCTOBER 2024
EVERLAND LIMITED REGISTERED NUMBER: 15231120 BALANCE SHEET AS AT 31 OCTOBER 2024
|  | 2024
Note |  | £
Fixed assets |  |  |
Investment property | 4 |  | 586,854
|  |  | 586,854
Creditors: amounts falling due within one year | 5 | (591,906) |
Net current (liabilities)/assets |  |  | (591,906)
Total assets less current liabilities |  |  | (5,052)
Net (liabilities)/assets |  |  | (5,052)
Capital and reserves |  |  |
Called up share capital | 6 |  | 100
Profit and loss account |  |  | (5,152)
|  |  | (5,052)
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 period 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 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 income and retained earnings 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:
................................................ Zhenze YANG
Director
Date: 8 October 2025
The notes on pages 3 to 4 form part of these financial statements. Page 1
EVERLAND LIMITED REGISTERED NUMBER: 15231120 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2024 Page 2
EVERLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2024
1. | General information
Everland 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. The company was incorporated on 24 October 2023 and commenced to trade on 15 March 2024. 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 director, having reviewed the Company's financial performance and position up to the date these financial statements were approved, is of the opinion that the Company has available at its disposal, adequate financial resources to continue in operational existence for the foreseeable future. While there will always remain inherent uncertainty, the director has no reason to believe that a material uncertainty exists that may cast significant doubt about the ability of the Company to continue as a going concern and therefore consider it both appropriate to continue to adopt the going concern basis in preparing the Company's financial statements and to not recognise any adjustments in the financial statements that would arise if the going concern basis were to become no longer appropriate.
| 2.3 | Investment property
Investment property is carried at fair value determined annually derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.4 | 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 director, during the period was 1.
Page 3
EVERLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2024
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 586,854
| At 31 October 2024 | 586,854
The 2024 valuations were made by director, on an open market value for existing use basis.
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024
|  |  |  |  | £
| Trade creditors | 1,440
| Other creditors | 590,466
|  | 591,906
6. | Share capital
|  |  |  |  | 2024
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares of £1.00 each | 100
The shares were issued on 24 October 2023. The consideration was £100.
7. | Related party transactions
| There is a non-interest bearing loan of £586,754 due to the director, Mr Zhenze YANG.
8. | Controlling party
The ultimate controlling party during the period was Mr Zhenze YANG. Page 4
EVERLAND LIMITED
Page 5