Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false No description of principal activity 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11265879 2024-04-01 2025-03-31 11265879 2023-04-01 2024-03-31 11265879 2025-03-31 11265879 2024-03-31 11265879 c:Director1 2024-04-01 2025-03-31 11265879 c:Director2 2024-04-01 2025-03-31 11265879 c:RegisteredOffice 2024-04-01 2025-03-31 11265879 d:OfficeEquipment 2024-04-01 2025-03-31 11265879 d:OfficeEquipment 2025-03-31 11265879 d:OfficeEquipment 2024-03-31 11265879 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 11265879 d:FreeholdInvestmentProperty 2024-04-01 2025-03-31 11265879 d:FreeholdInvestmentProperty 2025-03-31 11265879 d:FreeholdInvestmentProperty 2024-03-31 11265879 d:CurrentFinancialInstruments 2025-03-31 11265879 d:CurrentFinancialInstruments 2024-03-31 11265879 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 11265879 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11265879 d:ShareCapital 2025-03-31 11265879 d:ShareCapital 2024-03-31 11265879 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 11265879 d:RetainedEarningsAccumulatedLosses 2025-03-31 11265879 d:RetainedEarningsAccumulatedLosses 2024-03-31 11265879 c:FRS102 2024-04-01 2025-03-31 11265879 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11265879 c:FullAccounts 2024-04-01 2025-03-31 11265879 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11265879 2 2024-04-01 2025-03-31 11265879 6 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Company registration number: 11265879
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| LLEWELYN DAVIES ENTERPRISES LIMITED
LLEWELYN DAVIES ENTERPRISES LIMITED |  |
COMPANY INFORMATION
Directors | D P Shalders
| J Shalders
Registered number | 11265879
Registered office | Ashcombe House
| 5 The Crescent
| Leatherhead
| Surrey
| KT22 8DY
Accountants | Menzies LLP
| Chartered Accountants
| Ashcombe House
| 5 The Crescent
| Leatherhead
| Surrey
| KT22 8DY
LLEWELYN DAVIES ENTERPRISES LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 7
LLEWELYN DAVIES ENTERPRISES LIMITED REGISTERED NUMBER:11265879 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 5,317
Investments | 5 |  | 61,586 |  | 41,235
Investment property | 6 |  | - |  | 977,500
|  |  | 61,586 |  | 1,024,052
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 542 |  | 661 |
Cash at bank and in hand |  | 913,364 |  | 22,985 |
|  | 913,906 |  | 23,646 |
Creditors: amounts falling due within one year | 8 | (958,595) |  | (960,724) |
Net current liabilities |  |  | (44,689) |  | (937,078)
Total assets less current liabilities |  |  | 16,897 |  | 86,974
Provisions for liabilities |  |  |  |  |
Deferred tax |  | - |  | (15,935) |
|  |  | - |  | (15,935)
Net assets |  |  | 16,897 |  | 71,039
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 1,750 |  | 1,750
Profit and loss account |  |  | 15,147 |  | 69,289
|  |  | 16,897 |  | 71,039
Page 1
LLEWELYN DAVIES ENTERPRISES LIMITED REGISTERED NUMBER:11265879 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 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:
J Shalders
Director
Date: 31 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
LLEWELYN DAVIES ENTERPRISES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Llewelyn Davies Enterprises Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is given in the company information page of these financial statements. There is no principle trading address. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
At 31 March 2025 the statement of financial position reports net current liabilities of £44,689 (2024 - £937,078). The company is reliant upon the continued support of its directors who confirm their continued financial support of the company.
| 2.3 | Revenue
Revenue consists of rental income received and 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. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The company has now sold all of its investment property and going forward will no longer receive any rental income. The company is looking to invest the proceeds of the investment property sale into fixed asset investments and will going forward hope to receive income from the trading of those investments.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Pensions
Defined contribution pension plan The Company paid contributions into a pension fund for the Directors in the year. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
LLEWELYN DAVIES ENTERPRISES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Furniture, Fixtures and Fittings | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Investment property
Investment property is carried at fair value determined annually by the Directors and 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. Page 4
LLEWELYN DAVIES ENTERPRISES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Valuation of investments
Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.10 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 -2).
4. | Tangible fixed assets
|  | Furniture, Fixtures and Fittings
|  | £
| At 1 April 2024 | 21,782
| Disposals | (21,782)
| At 31 March 2025 | -
| At 1 April 2024 | 16,465
| Charge for the year | 1,229
| Disposals | (17,694)
| At 31 March 2025 | -
| Net book value |
| At 31 March 2025 | -
Page 5
LLEWELYN DAVIES ENTERPRISES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 April 2024 | 41,235
| Additions | 25,012
| Revaluations | (4,661)
| At 31 March 2025 | 61,586
6. | Investment property
|  | Freehold investment property
|  | £
| At 1 April 2024 | 977,500
| Disposals | (977,500)
| At 31 March 2025 | -
The 2025 valuations were made by the directors, on an open market value for existing use basis.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 978,766 | 978,766
|  | 978,766 | 978,766
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 148
| Prepayments and accrued income | 542 | 513
|  | 542 | 661
Page 6
LLEWELYN DAVIES ENTERPRISES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 126 | -
| Corporation tax | 5,564 | 8,204
| Other creditors | 948,210 | 948,110
| Accruals and deferred income | 4,695 | 4,410
|  | 958,595 | 960,724
9. | Reserves
Profit and loss account This reserve incudes amounts from revaluations of fixed assets.
10. | Directors transactions
| Included within other creditors are the following transactions with the directors.
|  | 2025 | 2024
|  | £ | £
| Opening balance at the begining of the year | 948,110 | 917,772
| Amounts advanced | 247 | 36,611
| Amounts repaid | (948,258) | (6,273)
| Closing balance at the end of the year | 99 | 948,110
| Interest of £nil (2024 – £nil) has accrued during the year in respect of this borrowing. Interest of £nil (2024 - £31,366) has been paid to the directors during the year.
Page 7