Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 2024-01-01 false No description of principal activity 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10558373 2024-01-01 2024-12-31 10558373 2023-01-01 2023-12-31 10558373 2024-12-31 10558373 2023-12-31 10558373 c:Director1 2024-01-01 2024-12-31 10558373 d:CurrentFinancialInstruments 2024-12-31 10558373 d:CurrentFinancialInstruments 2023-12-31 10558373 d:Non-currentFinancialInstruments 2024-12-31 10558373 d:Non-currentFinancialInstruments 2023-12-31 10558373 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10558373 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10558373 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 10558373 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 10558373 d:ShareCapital 2024-12-31 10558373 d:ShareCapital 2023-12-31 10558373 d:RetainedEarningsAccumulatedLosses 2024-12-31 10558373 d:RetainedEarningsAccumulatedLosses 2023-12-31 10558373 c:FRS102 2024-01-01 2024-12-31 10558373 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10558373 c:FullAccounts 2024-01-01 2024-12-31 10558373 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10558373 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 10558373 BBS NT PARK CENTRAL (A) LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
BBS NT PARK CENTRAL (A) LIMITED REGISTERED NUMBER: 10558373 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 4 | 8,121,139 |  | 8,121,139 |
Debtors: amounts falling due within one year | 5 | 123,616 |  | 89,487 |
Cash at bank and in hand | 6 | 382,213 |  | 754,726 |
|  | 8,626,968 |  | 8,965,352 |
Creditors: amounts falling due within one year | 7 | (3,292,175) |  | (7,053,126) |
Net current assets |  |  | 5,334,793 |  | 1,912,226
Total assets less current liabilities |  |  | 5,334,793 |  | 1,912,226
Creditors: amounts falling due after more than one year | 8 |  | (3,500,000) |  | -
Net assets |  |  | 1,834,793 |  | 1,912,226
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,200,691 |  | 1,200,691
Profit and loss account |  |  | 634,102 |  | 711,535
|  |  | 1,834,793 |  | 1,912,226
Page 1
BBS NT PARK CENTRAL (A) LIMITED REGISTERED NUMBER: 10558373 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 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:
L Waines
Director
Date: 15 October 2025
Page 2
BBS NT PARK CENTRAL (A) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
BBS NT Park Central (A) Limited is a private company limited by shares, incorporated in England and Wales and its registered office is C/O Adisson Management Limited, 104 Lancaster Gate, First Floor, London, W2 3NT. 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.
| 2.3 | Taxation
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 balance sheet date in the countries where the Company operates and generates income.
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.
| 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. Page 3
BBS NT PARK CENTRAL (A) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 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 2 (2023 - 2).
4. | Stocks
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Property stock | 8,121,139 | 8,121,139
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 11,252 | 532
| Other debtors | 59,136 | 39,161
| Prepayments and accrued income | 53,228 | 49,794
|  | 123,616 | 89,487
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 382,213 | 754,726
Page 4
BBS NT PARK CENTRAL (A) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 3,212,945 | 6,962,945
| Corporation tax | - | 34,000
| Other creditors | 1 | -
| Accruals and deferred income | 79,229 | 56,181
|  | 3,292,175 | 7,053,126
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 3,500,000 | -
| Secured loans The bank loan is secured by a fixed charge over the company's property stock and a floating charge over all of the property and undertakings of the company.
9. | Related party transactions
| At the balance sheet date, the company owed £3,212,945 (2023: £6,962,945) to BA Holding Solutions (Jersey) Ltd, its parent company.
Page 5