Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 3 No description of principal activity 3 2024-01-01 false false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14535636 2024-01-01 2024-12-31 14535636 2023-01-01 2023-12-31 14535636 2024-12-31 14535636 2023-12-31 14535636 c:Director1 2024-01-01 2024-12-31 14535636 d:CurrentFinancialInstruments 2024-12-31 14535636 d:CurrentFinancialInstruments 2023-12-31 14535636 d:Non-currentFinancialInstruments 2024-12-31 14535636 d:Non-currentFinancialInstruments 2023-12-31 14535636 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 14535636 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 14535636 d:ShareCapital 2024-12-31 14535636 d:ShareCapital 2023-12-31 14535636 d:RetainedEarningsAccumulatedLosses 2024-12-31 14535636 d:RetainedEarningsAccumulatedLosses 2023-12-31 14535636 c:FRS102 2024-01-01 2024-12-31 14535636 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14535636 c:FullAccounts 2024-01-01 2024-12-31 14535636 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14535636 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 14535636 IMK PROPERTY LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
IMK PROPERTY LIMITED REGISTERED NUMBER: 14535636 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 4 | 917,641 |  | - |
Debtors: amounts falling due within one year | 5 | 596,357 |  | 99 |
Cash at bank and in hand | 6 | 6,507 |  | - |
|  | 1,520,505 |  | 99 |
Total assets less current liabilities |  |  | 1,520,505 |  | 99
Creditors: amounts falling due after more than one year | 7 |  | (1,523,890) |  | -
Net (liabilities)/assets |  |  | (3,385) |  | 99
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 99 |  | 99
Profit and loss account |  |  | (3,484) |  | -
|  |  | (3,385) |  | 99
Page 1
IMK PROPERTY LIMITED REGISTERED NUMBER: 14535636 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:
M Byers
Director
Date: 20 November 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
IMK PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
IMK Property Limited is a private company limited by shares, incorporated in England and Wales and its registered office address is 4 Finway Court, Whippendell Road, Watford, WD18 7EN. 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
Whilst the company is in a net liabilities position, it retains the support of its shareholders and as such the directors consider it appropriate to prepare the accounts on a going concern basis.
| 2.3 | 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. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 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. Page 3
IMK PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 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 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2023 - 3).
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IMK PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Stocks
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Property stock | 917,641 | -
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 596,357 | -
| Called up share capital not paid | - | 99
|  | 596,357 | 99
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,507 | -
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other creditors | 1,523,890 | -
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