Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 3 No description of principal activity 2024-04-01 false true 3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00733312 2024-04-01 2025-03-31 00733312 2023-04-01 2024-03-31 00733312 2025-03-31 00733312 2024-03-31 00733312 2023-04-01 00733312 c:Director3 2024-04-01 2025-03-31 00733312 d:CurrentFinancialInstruments 2025-03-31 00733312 d:CurrentFinancialInstruments 2024-03-31 00733312 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 00733312 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 00733312 d:ShareCapital 2025-03-31 00733312 d:ShareCapital 2024-03-31 00733312 d:RetainedEarningsAccumulatedLosses 2025-03-31 00733312 d:RetainedEarningsAccumulatedLosses 2024-03-31 00733312 c:OrdinaryShareClass1 2024-04-01 2025-03-31 00733312 c:OrdinaryShareClass1 2025-03-31 00733312 c:OrdinaryShareClass1 2024-03-31 00733312 c:OrdinaryShareClass2 2024-04-01 2025-03-31 00733312 c:OrdinaryShareClass2 2025-03-31 00733312 c:OrdinaryShareClass2 2024-03-31 00733312 c:FRS102 2024-04-01 2025-03-31 00733312 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 00733312 c:FullAccounts 2024-04-01 2025-03-31 00733312 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 00733312 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 00733312 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 00733312 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00733312 PERBURY (DEVELOPMENTS) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
PERBURY (DEVELOPMENTS) LIMITED REGISTERED NUMBER: 00733312 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 4 | 104,947 |  | 104,947 |
Debtors | 5 | 8,416 |  | 15,482 |
Cash at bank and in hand | 6 | 241,205 |  | 250,833 |
|  | 354,568 |  | 371,262 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (51,050) |  | (56,581) |
Net current assets |  |  | 303,518 |  | 314,681
Net assets |  |  | 303,518 |  | 314,681
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 9,900 |  | 9,900
Profit and loss account |  |  | 293,618 |  | 304,781
|  |  | 303,518 |  | 314,681
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 by:
N J Chase
Director
Date: 21 November 2025
The notes on pages 7 to 14 form part of these financial statements. Page 1
PERBURY (DEVELOPMENTS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Perbury (Developments) Limited is a private company limited by shares, incorporated in England and Wales (registered number 00733312) under the Companies Act. The registered office and principal place of trade of the Company is 46b New Forest Enterprise Centre, Chapel Lane, Totton, Southampton, Hampshire, England, SO40 9LA. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises the sale of properties following development. Property sales are recognised on legal completion and are measured at the fair value of the consideration received, excluding discounts and VAT. Sales of land are recognised once contractual requirements are fulfilled to the extent that the receipt of revenue becomes certain.
| 2.3 | Land options
The Company pays fees for the option to acquire land at a future date. The directors consider that the options have no commercial value unless planning permission to develop on this land is obtained.
| 2.4 | Stocks and work in progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
| 2.5 | Planning fees
All costs associated with obtaining permission to undertake new developments are written off to the profit and loss account as incurred because until planning permission is achieved there is inherent uncertainty that the development will go ahead. Following the granting of planning permission, subsequent costs are included within work in progress and held at the lower of cost and net realisable value.
| 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 2
PERBURY (DEVELOPMENTS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity, Once the contributions have been paid the company no further payment obligations. 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 balance sheet. The assets of the plan are held separately from the company in independently administrated funds.
| 2.8 | 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 balance sheet 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 balance sheet 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 balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress | 104,947 | 104,947
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PERBURY (DEVELOPMENTS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 161 | 6,449
| Prepayments and accrued income | 946 | 1,215
| Deferred taxation | 7,309 | 7,818
|  | 8,416 | 15,482
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 241,205 | 250,833
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 35,357 | 41,888
| Amounts owed to group undertakings | 10,192 | 10,192
| Other creditors | 1 | 1
| Accruals and deferred income | 5,500 | 4,500
|  | 51,050 | 56,581
8. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 7,818 | 8,368
| Charged to profit or loss | (509) | (550)
| At end of year | 7,309 | 7,818
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PERBURY (DEVELOPMENTS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 8.Deferred taxation (continued)
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 7,309 | 7,818
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 900 (2024 - 900) Ordinary shares of £1.00 each | 900 | 900
|  | 9,000 (2024 - 9,000) Deferred shares of £1.00 each | 9,000 | 9,000
|  |  | 9,900 | 9,900
| The deferred shares have no voting rights and are entitled to participate in dividends to the extent of one half of the balance to be distributed after the first £10 million of profits which the company may determine to distribute, in respect of any financial year. Upon the winding up of the company the first £20 million of the assets will be distributed to the shareholders of ordinary shares, the balance will be distributed one half to the holders of the deferred shares and one half to the holders of the ordinary shares.
10. | Related party transactions
| The Company is exempt under the provisions of Financial Reporting Standard 102 from disclosing transactions with other 100% owned members of the group headed by Perbury Limited.
11. | Controlling party
The ultimate parent company is Perbury Limited, currently in members' voluntary liquidation, a company incorporated in the United Kingdom. There is no single ultimate controlling party.
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